ScapeDesign: 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.
ScapeDesign
Largest movements
- Tangible fixed assets +€18,617
up €18,617 (+39.6%), from €46,986 to €65,603
of which Furniture and vehicles: +€21,293
- Stocks and contracts -€12,844
down €12,844 (-28.5%), from €45,117 to €32,273
- Cash -€8,292
down €8,292 (-23.8%), from €34,845 to €26,553
mainly Investment in fixed assets (net) (-€27,461) and Short-term financial debts (-€7,568)
- Deferred charges and accrued income +€3,903
up €3,903 (+2241.3%), from €174 to €4,077
- Debts after one year +€16,487
up €16,487 (+44.1%), from €37,399 to €53,886
- Short-term financial debts -€7,568
down €7,568 (-52.9%), from €14,297 to €6,730
- Trade debts -€7,514
down €7,514 (-53.0%), from €14,179 to €6,665
- Current portion of long-term debt +€2,739
up €2,739 (+32.8%), from €8,353 to €11,091
- Tax, wage and social debts -€1,713
down €1,713 (-15.6%), from €10,992 to €9,279
- Gross operating margin -€12,836
down €12,836 (-40.4%), from €31,757 to €18,921
- Taxes -€2,697
no longer reported in 2025 (was €2,697)
- Depreciation -€2,146
down €2,146 (-19.5%), from €10,990 to €8,844
- Other operating charges +€1,768
up €1,768 (+92.6%), from €1,909 to €3,677
- Write-downs -€366
no longer reported in 2025 (was €366)
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 | €153,112 | €154,265 | +€1,153 | +0.8% |
| Fixed assets | 21/28 | €46,986 | €65,603 | +€18,617 | +39.6% |
| Tangible fixed assets | 22/27 | €46,986 | €65,603 | +€18,617 | +39.6% |
| Land and buildings | 22 | €30,832 | €30,022 | -€810 | -2.6% |
| Plant, machinery and equipment | 23 | €3,772 | €1,906 | -€1,866 | -49.5% |
| Furniture and vehicles | 24 | €12,383 | €33,675 | +€21,293 | +172.0% |
| Current assets | 29/58 | €106,125 | €88,662 | -€17,464 | -16.5% |
| Stocks and contracts in progress | 3 | €45,117 | €32,273 | -€12,844 | -28.5% |
| Stocks | 30/36 | €45,117 | €32,273 | -€12,844 | -28.5% |
| Amounts receivable within one year | 40/41 | €25,989 | €25,759 | -€230 | -0.9% |
| Trade receivables | 40 | €3,307 | €4,247 | +€941 | +28.4% |
| Other amounts receivable | 41 | €22,682 | €21,512 | -€1,171 | -5.2% |
| Cash at bank and in hand | 54/58 | €34,845 | €26,553 | -€8,292 | -23.8% |
| Deferred charges and accrued income | 490/1 | €174 | €4,077 | +€3,903 | +2241.3% |
| Total equity and liabilities | 10/49 | €153,112 | €154,265 | +€1,153 | +0.8% |
| Equity | 10/15 | €62,753 | €61,988 | -€765 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,153 | €43,388 | -€765 | -1.7% |
| Distributable reserves | 133 | €44,153 | €43,388 | -€765 | -1.7% |
| Amounts payable | 17/49 | €90,359 | €92,277 | +€1,918 | +2.1% |
| Amounts payable after more than one year | 17 | €37,399 | €53,886 | +€16,487 | +44.1% |
| Financial debts | 170/4 | €37,399 | €53,886 | +€16,487 | +44.1% |
| Amounts payable within one year | 42/48 | €52,530 | €37,521 | -€15,009 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €8,353 | €11,091 | +€2,739 | +32.8% |
| Financial debts | 43 | €14,297 | €6,730 | -€7,568 | -52.9% |
| Credit institutions | 430/8 | €14,297 | €6,730 | -€7,568 | -52.9% |
| Trade debts | 44 | €14,179 | €6,665 | -€7,514 | -53.0% |
| Suppliers | 440/4 | €14,179 | €6,665 | -€7,514 | -53.0% |
| Taxes, remuneration and social security | 45 | €10,992 | €9,279 | -€1,713 | -15.6% |
| Taxes | 450/3 | €10,992 | €9,279 | -€1,713 | -15.6% |
| Other amounts payable | 47/48 | €4,709 | €3,757 | -€953 | -20.2% |
| Accrued charges and deferred income | 492/3 | €430 | €870 | +€440 | +102.4% |
| Non-recurring operating income | 76A | - | €7,074 | +€7,074 | |
| Remuneration, social security and pensions | 62 | €1,884 | €1,588 | -€296 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,990 | €8,844 | -€2,146 | -19.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €366 | - | -€366 | |
| Other operating charges | 640/8 | €1,909 | €3,677 | +€1,768 | +92.6% |
| Gross operating margin | 9900 | €31,757 | €18,921 | -€12,836 | -40.4% |
| Operating profit (loss) | 9901 | €16,608 | €4,812 | -€11,796 | -71.0% |
| Financial income | 75/76B | €164 | €107 | -€56 | -34.4% |
| Recurring financial income | 75 | €164 | €107 | -€56 | -34.4% |
| Financial charges | 65/66B | €5,435 | €5,684 | +€250 | +4.6% |
| Recurring financial charges | 65 | €5,435 | €5,684 | +€250 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €11,336 | -€765 | -€12,101 | |
| Income taxes | 67/77 | €2,697 | - | -€2,697 | |
| Profit (loss) for the period | 9904 | €8,640 | -€765 | -€9,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,640 | -€765 | -€9,405 |
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 4 October 2026 via checked.be.