SCAPE2.0: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SCAPE2.0
Largest movements
- Cash -€22,440
down €22,440 (-48.0%), from €46,772 to €24,332
mainly Net result for the year (-€22,172) and Investment in fixed assets (net) (-€6,477)
- Receivables within one year -€9,532
down €9,532 (-34.8%), from €27,355 to €17,823
of which Trade receivables: -€10,563
- Tangible fixed assets +€3,375
up €3,375 (+56.4%), from €5,982 to €9,357
of which Furniture and vehicles: +€5,137
- Profit (loss) carried forward -€22,172
down €22,172 (-41.5%), from €53,450 to €31,278
- Trade debts -€3,480
down €3,480 (-74.7%), from €4,657 to €1,177
- Tax, wage and social debts -€3,180
down €3,180 (-15.3%), from €20,732 to €17,552
- Gross operating margin -€58,304
down €58,304, from €39,683 to -€18,622
- Taxes -€8,486
down €8,486, from €8,400 to -€86
- Depreciation +€831
up €831 (+33.6%), from €2,473 to €3,303
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,853 | €53,103 | -€28,750 | -35.1% |
| Formation expenses | 20 | €663 | €462 | -€201 | -30.3% |
| Fixed assets | 21/28 | €5,982 | €9,357 | +€3,375 | +56.4% |
| Tangible fixed assets | 22/27 | €5,982 | €9,357 | +€3,375 | +56.4% |
| Plant, machinery and equipment | 23 | €5,982 | €4,221 | -€1,762 | -29.5% |
| Furniture and vehicles | 24 | - | €5,137 | +€5,137 | |
| Current assets | 29/58 | €75,208 | €43,284 | -€31,924 | -42.4% |
| Amounts receivable within one year | 40/41 | €27,355 | €17,823 | -€9,532 | -34.8% |
| Trade receivables | 40 | €25,688 | €15,125 | -€10,563 | -41.1% |
| Other amounts receivable | 41 | €1,667 | €2,698 | +€1,032 | +61.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €46,772 | €24,332 | -€22,440 | -48.0% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,128 | +€48 | +4.4% |
| Total equity and liabilities | 10/49 | €81,853 | €53,103 | -€28,750 | -35.1% |
| Equity | 10/15 | €56,450 | €34,278 | -€22,172 | -39.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,450 | €31,278 | -€22,172 | -41.5% |
| Amounts payable | 17/49 | €25,403 | €18,825 | -€6,578 | -25.9% |
| Amounts payable within one year | 42/48 | €25,403 | €18,825 | -€6,578 | -25.9% |
| Financial debts | 43 | €14 | €96 | +€82 | +579.1% |
| Credit institutions | 430/8 | €14 | €96 | +€82 | +579.1% |
| Trade debts | 44 | €4,657 | €1,177 | -€3,480 | -74.7% |
| Suppliers | 440/4 | €4,657 | €1,177 | -€3,480 | -74.7% |
| Taxes, remuneration and social security | 45 | €20,732 | €17,552 | -€3,180 | -15.3% |
| Taxes | 450/3 | €20,732 | €17,552 | -€3,180 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,473 | €3,303 | +€831 | +33.6% |
| Other operating charges | 640/8 | €0 | €144 | +€144 | |
| Gross operating margin | 9900 | €39,683 | -€18,622 | -€58,304 | |
| Operating profit (loss) | 9901 | €37,210 | -€22,069 | -€59,279 | |
| Financial income | 75/76B | €327 | €0 | -€327 | -100.0% |
| Recurring financial income | 75 | €327 | €0 | -€327 | -100.0% |
| Financial charges | 65/66B | €87 | €189 | +€102 | +117.5% |
| Recurring financial charges | 65 | €87 | €189 | +€102 | +117.5% |
| Profit (loss) for the period before taxes | 9903 | €37,451 | -€22,258 | -€59,709 | |
| Income taxes | 67/77 | €8,400 | -€86 | -€8,486 | |
| Profit (loss) for the period | 9904 | €29,051 | -€22,172 | -€51,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,051 | -€22,172 | -€51,222 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.