SCARABEE: 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.
SCARABEE
Largest movements
- Cash +€14,789
up €14,789 (+66.1%), from €22,361 to €37,149
mainly Net result for the year (+€6,271) and Other debts (+€5,450)
- Intangible fixed assets -€1,500
down €1,500 (-52.0%), from €2,886 to €1,385
- Receivables within one year -€969
down €969 (-46.8%), from €2,068 to €1,100
of which Other amounts receivable: -€1,209
- Reserves +€6,271
up €6,271 (+59.4%), from €10,564 to €16,835
- Other debts +€5,450
up €5,450 (+46.5%), from €11,731 to €17,181
- Advances received +€665
new in 2025: €665
- Gross operating margin +€1,201
up €1,201 (+14.4%), from €8,320 to €9,521
- Taxes +€218
up €218 (+15.7%), from €1,384 to €1,602
- Financial income +€174
up €174 (+282.3%), from €62 to €235
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 | €27,315 | €39,634 | +€12,320 | +45.1% |
| Fixed assets | 21/28 | €2,886 | €1,385 | -€1,500 | -52.0% |
| Intangible fixed assets | 21 | €2,886 | €1,385 | -€1,500 | -52.0% |
| Current assets | 29/58 | €24,429 | €38,249 | +€13,820 | +56.6% |
| Amounts receivable within one year | 40/41 | €2,068 | €1,100 | -€969 | -46.8% |
| Trade receivables | 40 | €0 | €240 | +€240 | |
| Other amounts receivable | 41 | €2,068 | €860 | -€1,209 | -58.4% |
| Cash at bank and in hand | 54/58 | €22,361 | €37,149 | +€14,789 | +66.1% |
| Total equity and liabilities | 10/49 | €27,315 | €39,634 | +€12,320 | +45.1% |
| Equity | 10/15 | €13,564 | €19,835 | +€6,271 | +46.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,564 | €16,835 | +€6,271 | +59.4% |
| Distributable reserves | 133 | €10,564 | €16,835 | +€6,271 | +59.4% |
| Amounts payable | 17/49 | €13,750 | €19,799 | +€6,049 | +44.0% |
| Amounts payable within one year | 42/48 | €13,750 | €19,799 | +€6,049 | +44.0% |
| Trade debts | 44 | €635 | €351 | -€284 | -44.7% |
| Suppliers | 440/4 | €635 | €351 | -€284 | -44.7% |
| Advances received on contracts in progress | 46 | - | €665 | +€665 | |
| Taxes, remuneration and social security | 45 | €1,384 | €1,602 | +€218 | +15.7% |
| Taxes | 450/3 | €1,384 | €1,602 | +€218 | +15.7% |
| Other amounts payable | 47/48 | €11,731 | €17,181 | +€5,450 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | €147 | €128 | -€19 | -13.0% |
| Gross operating margin | 9900 | €8,320 | €9,521 | +€1,201 | +14.4% |
| Operating profit (loss) | 9901 | €6,673 | €7,893 | +€1,220 | +18.3% |
| Financial income | 75/76B | €62 | €235 | +€174 | +282.3% |
| Recurring financial income | 75 | €62 | €235 | +€174 | +282.3% |
| Financial charges | 65/66B | €217 | €256 | +€39 | +17.9% |
| Recurring financial charges | 65 | €217 | €256 | +€39 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €6,517 | €7,872 | +€1,355 | +20.8% |
| Income taxes | 67/77 | €1,384 | €1,602 | +€218 | +15.7% |
| Profit (loss) for the period | 9904 | €5,133 | €6,271 | +€1,137 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,133 | €6,271 | +€1,137 | +22.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.