SCARAMO: 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.
SCARAMO
Largest movements
- Current investments -€83,000
down €83,000 (-35.6%), from €233,000 to €150,000
- Cash +€56,613
up €56,613 (+2,041%), from €2,774 to €59,387
mainly Current investments (+€83,000) and Net result for the year (+€25,362)
- Tangible fixed assets -€10,929
down €10,929 (-25.3%), from €43,157 to €32,228
of which Furniture and vehicles: -€10,555
- Receivables within one year +€5,831
up €5,831 (+43.5%), from €13,414 to €19,244
- Deferred charges and accrued income +€3,371
up €3,371 (+242%), from €1,393 to €4,764
- Reserves -€33,137
down €33,137 (-13.0%), from €255,597 to €222,460
- Tax, wage and social debts +€4,309
up €4,309 (+67.9%), from €6,351 to €10,660
of which Taxes: +€3,199
- Gross operating margin -€5,956
down €5,956 (-11.2%), from €53,231 to €47,275
- Taxes -€2,866
down €2,866 (-18.4%), from €15,601 to €12,734
- Financial income -€774
down €774 (-15.1%), from €5,123 to €4,349
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 | €293,737 | €265,623 | -€28,114 | -9.6% |
| Fixed assets | 21/28 | €43,157 | €32,228 | -€10,929 | -25.3% |
| Tangible fixed assets | 22/27 | €43,157 | €32,228 | -€10,929 | -25.3% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,435 | €1,061 | -€374 | -26.1% |
| Furniture and vehicles | 24 | €41,721 | €31,166 | -€10,555 | -25.3% |
| Current assets | 29/58 | €250,581 | €233,396 | -€17,185 | -6.9% |
| Amounts receivable within one year | 40/41 | €13,414 | €19,244 | +€5,831 | +43.5% |
| Trade receivables | 40 | €13,414 | €19,244 | +€5,831 | +43.5% |
| Current investments | 50/53 | €233,000 | €150,000 | -€83,000 | -35.6% |
| Cash at bank and in hand | 54/58 | €2,774 | €59,387 | +€56,613 | +2,041% |
| Deferred charges and accrued income | 490/1 | €1,393 | €4,764 | +€3,371 | +242% |
| Total equity and liabilities | 10/49 | €293,737 | €265,623 | -€28,114 | -9.6% |
| Equity | 10/15 | €285,980 | €252,843 | -€33,137 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €255,597 | €222,460 | -€33,137 | -13.0% |
| Distributable reserves | 133 | €255,597 | €222,460 | -€33,137 | -13.0% |
| Profit (loss) carried forward | 14 | €11,784 | €11,784 | = | 0.0% |
| Amounts payable | 17/49 | €7,757 | €12,780 | +€5,023 | +64.7% |
| Amounts payable within one year | 42/48 | €7,739 | €11,828 | +€4,089 | +52.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €145 | €172 | +€27 | +18.4% |
| Suppliers | 440/4 | €145 | €172 | +€27 | +18.4% |
| Taxes, remuneration and social security | 45 | €6,351 | €10,660 | +€4,309 | +67.9% |
| Taxes | 450/3 | €6,351 | €9,550 | +€3,199 | +50.4% |
| Remuneration and social security | 454/9 | - | €1,110 | +€1,110 | |
| Other amounts payable | 47/48 | €1,243 | €996 | -€247 | -19.9% |
| Accrued charges and deferred income | 492/3 | €19 | €952 | +€934 | +5,007% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,705 | €12,078 | +€373 | +3.2% |
| Other operating charges | 640/8 | €978 | €1,334 | +€357 | +36.5% |
| Gross operating margin | 9900 | €53,231 | €47,275 | -€5,956 | -11.2% |
| Operating profit (loss) | 9901 | €40,549 | €33,862 | -€6,686 | -16.5% |
| Financial income | 75/76B | €5,123 | €4,349 | -€774 | -15.1% |
| Recurring financial income | 75 | €5,123 | €4,349 | -€774 | -15.1% |
| Financial charges | 65/66B | €115 | €115 | -€0 | 0.0% |
| Recurring financial charges | 65 | €115 | €115 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €45,557 | €38,096 | -€7,460 | -16.4% |
| Income taxes | 67/77 | €15,601 | €12,734 | -€2,866 | -18.4% |
| Profit (loss) for the period | 9904 | €29,956 | €25,362 | -€4,594 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,956 | €25,362 | -€4,594 | -15.3% |
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 25 October 2026 via checked.be.