SCARA.BE: 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.
SCARA.BE
Largest movements
- Receivables after one year -€134,670
down €134,670 (-26.6%), from €505,492 to €370,821
- Receivables within one year +€109,144
up €109,144 (+186.0%), from €58,685 to €167,829
of which Trade receivables: +€134,337
- Cash -€15,122
down €15,122 (-43.3%), from €34,900 to €19,778
mainly Debts after one year (-€197,297) and Receivables within one year (-€109,144)
- Debts after one year -€197,297
down €197,297 (-44.8%), from €440,711 to €243,414
of which Other amounts payable: -€254,611
- Reserves +€103,459
up €103,459 (+36.7%), from €282,126 to €385,586
of which Distributable reserves: +€103,459
- Tax, wage and social debts +€59,661
up €59,661 (+165.4%), from €36,069 to €95,730
- Trade debts -€27,759
down €27,759 (-75.4%), from €36,792 to €9,033
- Current portion of long-term debt +€18,276
up €18,276 (+85.7%), from €21,337 to €39,613
- Gross operating margin +€104,380
up €104,380 (+173.6%), from €60,118 to €164,498
- Taxes +€26,378
up €26,378 (+182.9%), from €14,424 to €40,802
- Financial income +€5,578
up €5,578 (+40.7%), from €13,715 to €19,293
- Financial charges +€4,846
up €4,846 (+63.2%), from €7,670 to €12,516
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 | €1,033,345 | €990,480 | -€42,865 | -4.1% |
| Fixed assets | 21/28 | €430,375 | €427,069 | -€3,306 | -0.8% |
| Tangible fixed assets | 22/27 | €380,375 | €377,069 | -€3,306 | -0.9% |
| Land and buildings | 22 | €289,834 | €300,362 | +€10,527 | +3.6% |
| Plant, machinery and equipment | 23 | €37,658 | €31,125 | -€6,533 | -17.3% |
| Furniture and vehicles | 24 | €42,572 | €35,271 | -€7,301 | -17.1% |
| Other tangible fixed assets | 26 | €10,312 | €10,312 | = | 0.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €602,970 | €563,412 | -€39,558 | -6.6% |
| Amounts receivable after more than one year | 29 | €505,492 | €370,821 | -€134,670 | -26.6% |
| Other amounts receivable | 291 | €505,492 | €370,821 | -€134,670 | -26.6% |
| Amounts receivable within one year | 40/41 | €58,685 | €167,829 | +€109,144 | +186.0% |
| Trade receivables | 40 | €7,923 | €142,260 | +€134,337 | +1695.5% |
| Other amounts receivable | 41 | €50,762 | €25,569 | -€25,193 | -49.6% |
| Cash at bank and in hand | 54/58 | €34,900 | €19,778 | -€15,122 | -43.3% |
| Deferred charges and accrued income | 490/1 | €3,894 | €4,984 | +€1,090 | +28.0% |
| Total equity and liabilities | 10/49 | €1,033,345 | €990,480 | -€42,865 | -4.1% |
| Equity | 10/15 | €494,126 | €597,586 | +€103,459 | +20.9% |
| Contributions | 10/11 | €212,000 | €212,000 | = | 0.0% |
| Capital | 10 | €212,000 | €212,000 | = | 0.0% |
| Issued capital | 100 | €212,000 | €212,000 | = | 0.0% |
| Reserves | 13 | €282,126 | €385,586 | +€103,459 | +36.7% |
| Non-distributable reserves | 130/1 | €21,200 | €21,200 | = | 0.0% |
| Legal reserve | 130 | €21,200 | €21,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,004 | €2,004 | = | 0.0% |
| Distributable reserves | 133 | €258,922 | €362,381 | +€103,459 | +40.0% |
| Amounts payable | 17/49 | €539,219 | €392,895 | -€146,324 | -27.1% |
| Amounts payable after more than one year | 17 | €440,711 | €243,414 | -€197,297 | -44.8% |
| Financial debts | 170/4 | €186,100 | €243,414 | +€57,314 | +30.8% |
| Other amounts payable | 178/9 | €254,611 | - | -€254,611 | |
| Amounts payable within one year | 42/48 | €98,474 | €149,481 | +€51,008 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | €21,337 | €39,613 | +€18,276 | +85.7% |
| Trade debts | 44 | €36,792 | €9,033 | -€27,759 | -75.4% |
| Suppliers | 440/4 | €36,792 | €9,033 | -€27,759 | -75.4% |
| Taxes, remuneration and social security | 45 | €36,069 | €95,730 | +€59,661 | +165.4% |
| Taxes | 450/3 | €36,069 | €95,730 | +€59,661 | +165.4% |
| Other amounts payable | 47/48 | €4,276 | €5,105 | +€829 | +19.4% |
| Accrued charges and deferred income | 492/3 | €35 | - | -€35 | |
| Non-recurring operating income | 76A | €944 | - | -€944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,503 | €23,410 | +€907 | +4.0% |
| Other operating charges | 640/8 | €4,256 | €3,605 | -€652 | -15.3% |
| Non-recurring operating charges | 66A | €868 | - | -€868 | |
| Gross operating margin | 9900 | €60,118 | €164,498 | +€104,380 | +173.6% |
| Operating profit (loss) | 9901 | €32,491 | €137,484 | +€104,993 | +323.1% |
| Financial income | 75/76B | €13,715 | €19,293 | +€5,578 | +40.7% |
| Recurring financial income | 75 | €13,715 | €19,293 | +€5,578 | +40.7% |
| Financial charges | 65/66B | €7,670 | €12,516 | +€4,846 | +63.2% |
| Recurring financial charges | 65 | €7,670 | €12,516 | +€4,846 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | €38,536 | €144,261 | +€105,725 | +274.4% |
| Income taxes | 67/77 | €14,424 | €40,802 | +€26,378 | +182.9% |
| Profit (loss) for the period | 9904 | €24,113 | €103,459 | +€79,347 | +329.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,113 | €103,459 | +€79,347 | +329.1% |
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 5 October 2026 via checked.be.