Scarbelli: 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.
Scarbelli
Largest movements
- Cash +€114,910
up €114,910 (+834.2%), from €13,776 to €128,686
mainly Net result for the year (+€91,184) and Tax, wage and social debts (+€23,890)
- Profit (loss) carried forward +€91,184
up €91,184 (+919.9%), from €9,912 to €101,096
- Tax, wage and social debts +€23,890
up €23,890 (+959.3%), from €2,490 to €26,380
- Gross operating margin +€103,587
up €103,587 (+825.4%), from €12,549 to €116,136
- Taxes +€21,400
up €21,400 (+859.3%), from €2,490 to €23,890
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 | €15,376 | €130,539 | +€115,162 | +749.0% |
| Current assets | 29/58 | €15,376 | €130,539 | +€115,162 | +749.0% |
| Amounts receivable within one year | 40/41 | €622 | €874 | +€252 | +40.5% |
| Other amounts receivable | 41 | €622 | €874 | +€252 | +40.5% |
| Cash at bank and in hand | 54/58 | €13,776 | €128,686 | +€114,910 | +834.2% |
| Deferred charges and accrued income | 490/1 | €979 | €979 | = | 0.0% |
| Total equity and liabilities | 10/49 | €15,376 | €130,539 | +€115,162 | +749.0% |
| Equity | 10/15 | €11,912 | €103,096 | +€91,184 | +765.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,912 | €101,096 | +€91,184 | +919.9% |
| Amounts payable | 17/49 | €3,464 | €27,442 | +€23,978 | +692.2% |
| Amounts payable within one year | 42/48 | €3,464 | €27,442 | +€23,978 | +692.2% |
| Trade debts | 44 | €974 | €1,062 | +€88 | +9.1% |
| Suppliers | 440/4 | €974 | €1,062 | +€88 | +9.1% |
| Taxes, remuneration and social security | 45 | €2,490 | €26,380 | +€23,890 | +959.3% |
| Taxes | 450/3 | €2,490 | €26,380 | +€23,890 | +959.3% |
| Other operating charges | 640/8 | €129 | €0 | -€129 | -100.0% |
| Gross operating margin | 9900 | €12,549 | €116,136 | +€103,587 | +825.4% |
| Operating profit (loss) | 9901 | €12,420 | €116,136 | +€103,716 | +835.0% |
| Financial charges | 65/66B | €18 | €1,062 | +€1,045 | +5970.4% |
| Recurring financial charges | 65 | €18 | €1,062 | +€1,045 | +5970.4% |
| Profit (loss) for the period before taxes | 9903 | €12,403 | €115,074 | +€102,671 | +827.8% |
| Income taxes | 67/77 | €2,490 | €23,890 | +€21,400 | +859.3% |
| Profit (loss) for the period | 9904 | €9,912 | €91,184 | +€81,272 | +819.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,912 | €91,184 | +€81,272 | +819.9% |
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 6 October 2026 via checked.be.