SCARLET DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets -€7,196
down €7,196 (-16.8%), from €42,931 to €35,735
of which Land and buildings: -€7,086
- Cash -€1,768
down €1,768 (-13.7%), from €12,903 to €11,136
mainly Net result for the year (-€4,744) and Other debts (-€4,657)
- Profit (loss) carried forward -€4,744
down €4,744 (-4.0%), from -€118,870 to -€123,614
- Other debts -€4,657
down €4,657 (-7.2%), from €64,366 to €59,709
- Gross operating margin +€2,628
up €2,628 (+158%), from €1,665 to €4,293
- Other operating charges -€339
down €339 (-16.6%), from €2,044 to €1,705
- Staff costs -€117
no longer reported in 2025 (was €117)
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 | €72,907 | €63,773 | -€9,134 | -12.5% |
| Fixed assets | 21/28 | €43,469 | €36,273 | -€7,196 | -16.6% |
| Tangible fixed assets | 22/27 | €42,931 | €35,735 | -€7,196 | -16.8% |
| Land and buildings | 22 | €42,711 | €35,625 | -€7,086 | -16.6% |
| Plant, machinery and equipment | 23 | €219 | €110 | -€110 | -50.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €538 | €538 | = | 0.0% |
| Current assets | 29/58 | €29,438 | €27,500 | -€1,939 | -6.6% |
| Amounts receivable within one year | 40/41 | - | €53 | +€53 | |
| Other amounts receivable | 41 | - | €53 | +€53 | |
| Current investments | 50/53 | €16,154 | €16,214 | +€60 | +0.4% |
| Cash at bank and in hand | 54/58 | €12,903 | €11,136 | -€1,768 | -13.7% |
| Deferred charges and accrued income | 490/1 | €381 | €97 | -€284 | -74.6% |
| Total equity and liabilities | 10/49 | €72,907 | €63,773 | -€9,134 | -12.5% |
| Equity | 10/15 | €8,411 | €3,667 | -€4,744 | -56.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €102,492 | €102,492 | = | 0.0% |
| Tax-exempt reserves | 132 | €13 | €13 | = | 0.0% |
| Distributable reserves | 133 | €102,479 | €102,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,870 | -€123,614 | -€4,744 | -4.0% |
| Amounts payable | 17/49 | €64,496 | €60,106 | -€4,390 | -6.8% |
| Amounts payable within one year | 42/48 | €64,496 | €60,106 | -€4,390 | -6.8% |
| Trade debts | 44 | €129 | €396 | +€267 | +206% |
| Suppliers | 440/4 | €129 | €396 | +€267 | +206% |
| Other amounts payable | 47/48 | €64,366 | €59,709 | -€4,657 | -7.2% |
| Remuneration, social security and pensions | 62 | €117 | - | -€117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,196 | €7,196 | = | 0.0% |
| Other operating charges | 640/8 | €2,044 | €1,705 | -€339 | -16.6% |
| Gross operating margin | 9900 | €1,665 | €4,293 | +€2,628 | +158% |
| Operating profit (loss) | 9901 | -€7,692 | -€4,607 | +€3,085 | +40.1% |
| Financial income | 75/76B | €45 | €75 | +€30 | +67.0% |
| Recurring financial income | 75 | €45 | €75 | +€30 | +67.0% |
| Financial charges | 65/66B | €170 | €191 | +€20 | +12.0% |
| Recurring financial charges | 65 | €170 | €191 | +€20 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,817 | -€4,723 | +€3,094 | +39.6% |
| Income taxes | 67/77 | - | €21 | +€21 | |
| Profit (loss) for the period | 9904 | -€7,817 | -€4,744 | +€3,073 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,817 | -€4,744 | +€3,073 | +39.3% |
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 14 October 2026 via checked.be.