Scarlet Blue: 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.
Scarlet Blue
Largest movements
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€48,213
up €48,213 (+165%), from €29,135 to €77,349
mainly Current investments (+€100,000) and Receivables after one year (+€30,000)
- Receivables after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
- Receivables within one year -€24,274
down €24,274 (-29.0%), from €83,691 to €59,416
of which Trade receivables: -€16,185
- Tangible fixed assets +€4,856
up €4,856 (+66.3%), from €7,325 to €12,182
of which Furniture and vehicles: +€2,823
- Reserves -€114,081
down €114,081 (-50.5%), from €225,813 to €111,732
- Tax, wage and social debts +€6,453
up €6,453 (+43.5%), from €14,849 to €21,302
- Trade debts +€4,041
up €4,041 (+59.4%), from €6,809 to €10,850
- Gross operating margin -€13,305
down €13,305 (-47.6%), from €27,977 to €14,671
- Taxes -€5,492
down €5,492 (-48.5%), from €11,317 to €5,825
- Financial income -€4,172
down €4,172 (-78.1%), from €5,338 to €1,166
- Other operating charges -€849
down €849 (-31.8%), from €2,667 to €1,818
- Depreciation +€722
up €722 (+36.9%), from €1,958 to €2,680
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 | €255,185 | €151,257 | -€103,928 | -40.7% |
| Fixed assets | 21/28 | €7,700 | €12,557 | +€4,856 | +63.1% |
| Tangible fixed assets | 22/27 | €7,325 | €12,182 | +€4,856 | +66.3% |
| Plant, machinery and equipment | 23 | €3,664 | €5,874 | +€2,209 | +60.3% |
| Furniture and vehicles | 24 | €3,485 | €6,308 | +€2,823 | +81.0% |
| Leasing and similar rights | 25 | €176 | €0 | -€176 | -100% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €247,485 | €138,700 | -€108,784 | -44.0% |
| Amounts receivable after more than one year | 29 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €83,691 | €59,416 | -€24,274 | -29.0% |
| Trade receivables | 40 | €69,919 | €53,734 | -€16,185 | -23.1% |
| Other amounts receivable | 41 | €13,772 | €5,682 | -€8,090 | -58.7% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €29,135 | €77,349 | +€48,213 | +165% |
| Deferred charges and accrued income | 490/1 | €4,659 | €1,936 | -€2,723 | -58.5% |
| Total equity and liabilities | 10/49 | €255,185 | €151,257 | -€103,928 | -40.7% |
| Equity | 10/15 | €232,013 | €117,932 | -€114,081 | -49.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225,813 | €111,732 | -€114,081 | -50.5% |
| Distributable reserves | 133 | €225,813 | €111,732 | -€114,081 | -50.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,172 | €33,325 | +€10,153 | +43.8% |
| Amounts payable within one year | 42/48 | €21,658 | €32,700 | +€11,042 | +51.0% |
| Trade debts | 44 | €6,809 | €10,850 | +€4,041 | +59.4% |
| Suppliers | 440/4 | €6,809 | €10,850 | +€4,041 | +59.4% |
| Taxes, remuneration and social security | 45 | €14,849 | €21,302 | +€6,453 | +43.5% |
| Taxes | 450/3 | €14,849 | €21,302 | +€6,453 | +43.5% |
| Other amounts payable | 47/48 | - | €548 | +€548 | |
| Accrued charges and deferred income | 492/3 | €1,514 | €625 | -€889 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,958 | €2,680 | +€722 | +36.9% |
| Other operating charges | 640/8 | €2,667 | €1,818 | -€849 | -31.8% |
| Gross operating margin | 9900 | €27,977 | €14,671 | -€13,305 | -47.6% |
| Operating profit (loss) | 9901 | €23,352 | €10,173 | -€13,178 | -56.4% |
| Financial income | 75/76B | €5,338 | €1,166 | -€4,172 | -78.1% |
| Recurring financial income | 75 | €5,338 | €1,166 | -€4,172 | -78.1% |
| Financial charges | 65/66B | €1,394 | €1,691 | +€297 | +21.3% |
| Recurring financial charges | 65 | €1,394 | €1,691 | +€297 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €27,296 | €9,649 | -€17,647 | -64.7% |
| Income taxes | 67/77 | €11,317 | €5,825 | -€5,492 | -48.5% |
| Profit (loss) for the period | 9904 | €15,979 | €3,824 | -€12,155 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,979 | €3,824 | -€12,155 | -76.1% |
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 14 October 2026 via checked.be.