SCAPHOID: 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.
SCAPHOID
Largest movements
- Cash +€11,389
up €11,389 (+569.5%), from €2,000 to €13,389
mainly Net result for the year (+€14,717) and Tax, wage and social debts (+€3,649)
- Receivables within one year +€2,462
up €2,462 (+14.2%), from €17,382 to €19,844
of which Other amounts receivable: +€1,878
- Tangible fixed assets +€901
new in 2025: €901
- Formation expenses -€750
down €750 (-50.4%), from €1,488 to €738
- Reserves +€14,717
new in 2025: €14,717
- Tax, wage and social debts +€3,649
up €3,649 (+126.6%), from €2,883 to €6,532
- Other debts -€2,955
no longer reported in 2025 (was €2,955)
- Trade debts -€1,408
down €1,408 (-93.9%), from €1,500 to €92
- Gross operating margin +€7,540
up €7,540 (+52.3%), from €14,427 to €21,968
- Taxes +€3,386
up €3,386 (+117.5%), from €2,883 to €6,269
- Depreciation +€895
up €895 (+7279.2%), from €12 to €908
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 | €20,870 | €34,872 | +€14,003 | +67.1% |
| Formation expenses | 20 | €1,488 | €738 | -€750 | -50.4% |
| Fixed assets | 21/28 | - | €901 | +€901 | |
| Tangible fixed assets | 22/27 | - | €901 | +€901 | |
| Furniture and vehicles | 24 | - | €901 | +€901 | |
| Current assets | 29/58 | €19,382 | €33,233 | +€13,851 | +71.5% |
| Amounts receivable within one year | 40/41 | €17,382 | €19,844 | +€2,462 | +14.2% |
| Trade receivables | 40 | €17,382 | €17,966 | +€584 | +3.4% |
| Other amounts receivable | 41 | - | €1,878 | +€1,878 | |
| Cash at bank and in hand | 54/58 | €2,000 | €13,389 | +€11,389 | +569.5% |
| Total equity and liabilities | 10/49 | €20,870 | €34,872 | +€14,003 | +67.1% |
| Equity | 10/15 | €13,532 | €28,249 | +€14,717 | +108.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €14,717 | +€14,717 | |
| Distributable reserves | 133 | - | €14,717 | +€14,717 | |
| Profit (loss) carried forward | 14 | €11,532 | €11,532 | = | 0.0% |
| Amounts payable | 17/49 | €7,338 | €6,623 | -€714 | -9.7% |
| Amounts payable within one year | 42/48 | €7,338 | €6,623 | -€714 | -9.7% |
| Trade debts | 44 | €1,500 | €92 | -€1,408 | -93.9% |
| Suppliers | 440/4 | €1,500 | €92 | -€1,408 | -93.9% |
| Taxes, remuneration and social security | 45 | €2,883 | €6,532 | +€3,649 | +126.6% |
| Taxes | 450/3 | €2,883 | €6,532 | +€3,649 | +126.6% |
| Other amounts payable | 47/48 | €2,955 | - | -€2,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12 | €908 | +€895 | +7279.2% |
| Gross operating margin | 9900 | €14,427 | €21,968 | +€7,540 | +52.3% |
| Operating profit (loss) | 9901 | €14,415 | €21,060 | +€6,645 | +46.1% |
| Financial charges | 65/66B | - | €74 | +€74 | |
| Recurring financial charges | 65 | - | €74 | +€74 | |
| Profit (loss) for the period before taxes | 9903 | €14,415 | €20,986 | +€6,571 | +45.6% |
| Income taxes | 67/77 | €2,883 | €6,269 | +€3,386 | +117.5% |
| Profit (loss) for the period | 9904 | €11,532 | €14,717 | +€3,185 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,532 | €14,717 | +€3,185 | +27.6% |
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.