Scara-B: what changed
Two financial 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.
Scara-B
Largest movements
- Receivables within one year -€287,756
down €287,756 (-75.5%), from €380,892 to €93,136
of which Trade receivables: -€279,322
- Stocks and contracts +€201,983
up €201,983 (+22.5%), from €896,542 to €1.1m
- Cash +€201,219
up €201,219 (+84.6%), from €237,711 to €438,929
mainly Receivables within one year (+€287,756) and Tax, wage and social debts (+€92,321)
- Receivables after one year -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€38,971
down €38,971 (-7.9%), from €493,837 to €454,866
of which Land and buildings: -€26,586
- Tax, wage and social debts +€92,321
up €92,321 (+113%), from €81,676 to €173,997
of which Remuneration and social security: +€90,821
- Debts after one year -€61,136
down €61,136 (-31.2%), from €196,183 to €135,046
of which Financial debts: -€61,136
- Trade debts +€46,615
new in 2025: €46,615
- Profit (loss) carried forward -€41,837
down €41,837 (-2.6%), from €1.6m to €1.6m
- Gross operating margin -€100,922
down €100,922 (-20.2%), from €499,275 to €398,354
- Staff costs -€51,230
down €51,230 (-14.2%), from €361,090 to €309,861
- Other operating charges +€11,370
up €11,370 (+30.8%), from €36,972 to €48,342
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.
Derived cash bridge
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 | €2,059,031 | €2,085,506 | +€26,475 | +1.3% |
| Fixed assets | 21/28 | €493,887 | €454,916 | -€38,971 | -7.9% |
| Tangible fixed assets | 22/27 | €493,837 | €454,866 | -€38,971 | -7.9% |
| Land and buildings | 22 | €425,998 | €399,412 | -€26,586 | -6.2% |
| Furniture and vehicles | 24 | €67,839 | €55,454 | -€12,385 | -18.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,565,145 | €1,630,590 | +€65,445 | +4.2% |
| Amounts receivable after more than one year | 29 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 291 | €50,000 | - | -€50,000 | |
| Stocks and contracts in progress | 3 | €896,542 | €1,098,525 | +€201,983 | +22.5% |
| Stocks | 30/36 | €896,542 | €1,098,525 | +€201,983 | +22.5% |
| Amounts receivable within one year | 40/41 | €380,892 | €93,136 | -€287,756 | -75.5% |
| Trade receivables | 40 | €349,405 | €70,084 | -€279,322 | -79.9% |
| Other amounts receivable | 41 | €31,487 | €23,052 | -€8,434 | -26.8% |
| Cash at bank and in hand | 54/58 | €237,711 | €438,929 | +€201,219 | +84.6% |
| Total equity and liabilities | 10/49 | €2,059,031 | €2,085,506 | +€26,475 | +1.3% |
| Equity | 10/15 | €1,697,035 | €1,655,198 | -€41,837 | -2.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,629,385 | €1,587,548 | -€41,837 | -2.6% |
| Amounts payable | 17/49 | €361,996 | €430,307 | +€68,312 | +18.9% |
| Amounts payable after more than one year | 17 | €196,183 | €135,046 | -€61,136 | -31.2% |
| Financial debts | 170/4 | €71,393 | €10,257 | -€61,136 | -85.6% |
| Other amounts payable | 178/9 | €124,789 | €124,789 | = | 0.0% |
| Amounts payable within one year | 42/48 | €165,813 | €295,261 | +€129,448 | +78.1% |
| Current portion of amounts payable after more than one year | 42 | €60,550 | €61,136 | +€586 | +1.0% |
| Trade debts | 44 | - | €46,615 | +€46,615 | |
| Suppliers | 440/4 | - | €46,615 | +€46,615 | |
| Taxes, remuneration and social security | 45 | €81,676 | €173,997 | +€92,321 | +113% |
| Taxes | 450/3 | €1,500 | €3,000 | +€1,500 | +100% |
| Remuneration and social security | 454/9 | €80,176 | €170,997 | +€90,821 | +113% |
| Other amounts payable | 47/48 | €23,588 | €13,513 | -€10,074 | -42.7% |
| Remuneration, social security and pensions | 62 | €361,090 | €309,861 | -€51,230 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,492 | €64,709 | +€3,217 | +5.2% |
| Other operating charges | 640/8 | €36,972 | €48,342 | +€11,370 | +30.8% |
| Gross operating margin | 9900 | €499,275 | €398,354 | -€100,922 | -20.2% |
| Operating profit (loss) | 9901 | €39,722 | -€24,558 | -€64,279 | |
| Financial income | 75/76B | €973 | €420 | -€553 | -56.8% |
| Recurring financial income | 75 | €973 | €420 | -€553 | -56.8% |
| Financial charges | 65/66B | €6,037 | €3,924 | -€2,113 | -35.0% |
| Recurring financial charges | 65 | €6,037 | €3,924 | -€2,113 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €34,658 | -€28,062 | -€62,720 | |
| Income taxes | 67/77 | -€14,775 | -€11,000 | +€3,775 | +25.6% |
| Profit (loss) for the period | 9904 | €49,432 | -€17,062 | -€66,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,432 | -€17,062 | -€66,495 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.