SCarfield: 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.
SCarfield
Largest movements
- Cash -€25,604
down €25,604 (-24.3%), from €105,246 to €79,642
mainly Net result for the year (-€32,255) and Other debts (-€2,103)
- Tangible fixed assets -€5,998
down €5,998 (-34.6%), from €17,326 to €11,329
of which Plant, machinery and equipment: -€3,339
- Receivables within one year +€1,696
up €1,696 (+5.5%), from €30,773 to €32,469
of which Trade receivables: +€4,919
- Profit (loss) carried forward -€32,255
down €32,255 (-21.4%), from €150,701 to €118,446
- Tax, wage and social debts +€2,853
up €2,853 (+557.3%), from €512 to €3,365
of which Taxes: +€2,853
- Other debts -€2,103
down €2,103 (-66.7%), from €3,153 to €1,050
- Gross operating margin -€21,582
down €21,582 (-7089.3%), from -€304 to -€21,886
- Depreciation -€3,969
down €3,969 (-39.8%), from €9,965 to €5,996
- Other operating charges +€2,521
up €2,521 (+229.5%), from €1,099 to €3,620
- Financial income -€1,080
no longer reported in 2025 (was €1,080)
of which Non-recurring financial income: -€1,045
- Taxes +€658
new in 2025: €658
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 | €162,403 | €132,204 | -€30,199 | -18.6% |
| Fixed assets | 21/28 | €17,326 | €11,329 | -€5,998 | -34.6% |
| Tangible fixed assets | 22/27 | €17,326 | €11,329 | -€5,998 | -34.6% |
| Plant, machinery and equipment | 23 | €10,395 | €7,056 | -€3,339 | -32.1% |
| Furniture and vehicles | 24 | €6,932 | €4,273 | -€2,659 | -38.4% |
| Current assets | 29/58 | €145,077 | €120,875 | -€24,201 | -16.7% |
| Stocks and contracts in progress | 3 | €7,246 | €7,000 | -€246 | -3.4% |
| Stocks | 30/36 | €7,246 | €7,000 | -€246 | -3.4% |
| Amounts receivable within one year | 40/41 | €30,773 | €32,469 | +€1,696 | +5.5% |
| Trade receivables | 40 | €18,771 | €23,690 | +€4,919 | +26.2% |
| Other amounts receivable | 41 | €12,002 | €8,778 | -€3,224 | -26.9% |
| Cash at bank and in hand | 54/58 | €105,246 | €79,642 | -€25,604 | -24.3% |
| Deferred charges and accrued income | 490/1 | €1,812 | €1,765 | -€47 | -2.6% |
| Total equity and liabilities | 10/49 | €162,403 | €132,204 | -€30,199 | -18.6% |
| Equity | 10/15 | €152,201 | €119,946 | -€32,255 | -21.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,701 | €118,446 | -€32,255 | -21.4% |
| Amounts payable | 17/49 | €10,202 | €12,258 | +€2,056 | +20.1% |
| Amounts payable within one year | 42/48 | €10,202 | €12,258 | +€2,056 | +20.1% |
| Trade debts | 44 | €543 | €1,849 | +€1,306 | +240.6% |
| Suppliers | 440/4 | €543 | €1,849 | +€1,306 | +240.6% |
| Advances received on contracts in progress | 46 | €5,994 | €5,994 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €512 | €3,365 | +€2,853 | +557.3% |
| Taxes | 450/3 | - | €2,853 | +€2,853 | |
| Remuneration and social security | 454/9 | €512 | €512 | = | 0.0% |
| Other amounts payable | 47/48 | €3,153 | €1,050 | -€2,103 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,965 | €5,996 | -€3,969 | -39.8% |
| Other operating charges | 640/8 | €1,099 | €3,620 | +€2,521 | +229.5% |
| Gross operating margin | 9900 | -€304 | -€21,886 | -€21,582 | -7089.3% |
| Operating profit (loss) | 9901 | -€11,368 | -€31,502 | -€20,134 | -177.1% |
| Financial income | 75/76B | €1,080 | - | -€1,080 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Non-recurring financial income | 76B | €1,045 | - | -€1,045 | |
| Financial charges | 65/66B | €425 | €94 | -€332 | -78.0% |
| Recurring financial charges | 65 | €117 | €94 | -€23 | -19.7% |
| Non-recurring financial charges | 66B | €309 | - | -€309 | |
| Profit (loss) for the period before taxes | 9903 | -€10,713 | -€31,596 | -€20,883 | -194.9% |
| Income taxes | 67/77 | - | €658 | +€658 | |
| Profit (loss) for the period | 9904 | -€10,713 | -€32,255 | -€21,542 | -201.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,713 | -€32,255 | -€21,542 | -201.1% |
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 8 October 2026 via checked.be.