SCARLET LAKE: 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 LAKE
Largest movements
- Tangible fixed assets -€19,285
down €19,285 (-4.1%), from €465,479 to €446,194
of which Land and buildings: -€17,232
- Cash -€8,410
down €8,410 (-8.3%), from €101,781 to €93,370
mainly Net result for the year (-€24,853) and Trade debts (-€4,428)
- Profit (loss) carried forward -€24,853
down €24,853 (-9.9%), from -€252,068 to -€276,921
- Gross operating margin -€34,164
down €34,164 (-79.9%), from €42,745 to €8,581
- Depreciation -€974
down €974 (-4.8%), from €20,259 to €19,285
- Staff costs -€945
down €945 (-10.8%), from €8,718 to €7,773
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 | €603,620 | €575,215 | -€28,405 | -4.7% |
| Fixed assets | 21/28 | €465,479 | €446,194 | -€19,285 | -4.1% |
| Tangible fixed assets | 22/27 | €465,479 | €446,194 | -€19,285 | -4.1% |
| Land and buildings | 22 | €443,902 | €426,670 | -€17,232 | -3.9% |
| Plant, machinery and equipment | 23 | €19,903 | €18,615 | -€1,288 | -6.5% |
| Furniture and vehicles | 24 | €1,674 | €909 | -€765 | -45.7% |
| Current assets | 29/58 | €138,141 | €129,021 | -€9,120 | -6.6% |
| Stocks and contracts in progress | 3 | €22,561 | €20,704 | -€1,857 | -8.2% |
| Stocks | 30/36 | €22,561 | €20,704 | -€1,857 | -8.2% |
| Amounts receivable within one year | 40/41 | €12,092 | €13,210 | +€1,119 | +9.3% |
| Trade receivables | 40 | €11,404 | €10,289 | -€1,115 | -9.8% |
| Other amounts receivable | 41 | €687 | €2,922 | +€2,234 | +325% |
| Cash at bank and in hand | 54/58 | €101,781 | €93,370 | -€8,410 | -8.3% |
| Deferred charges and accrued income | 490/1 | €1,708 | €1,736 | +€29 | +1.7% |
| Total equity and liabilities | 10/49 | €603,620 | €575,215 | -€28,405 | -4.7% |
| Equity | 10/15 | €270,350 | €245,496 | -€24,853 | -9.2% |
| Contributions | 10/11 | €468,348 | €468,348 | = | 0.0% |
| Reserves | 13 | €54,070 | €54,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,070 | €54,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,068 | -€276,921 | -€24,853 | -9.9% |
| Amounts payable | 17/49 | €333,271 | €329,719 | -€3,552 | -1.1% |
| Amounts payable within one year | 42/48 | €332,197 | €328,621 | -€3,576 | -1.1% |
| Financial debts | 43 | €32,300 | €32,300 | = | 0.0% |
| Other loans | 439 | €32,300 | €32,300 | = | 0.0% |
| Trade debts | 44 | €6,138 | €1,710 | -€4,428 | -72.1% |
| Suppliers | 440/4 | €6,138 | €1,710 | -€4,428 | -72.1% |
| Taxes, remuneration and social security | 45 | €2,252 | €1,846 | -€406 | -18.0% |
| Taxes | 450/3 | €851 | €563 | -€287 | -33.8% |
| Remuneration and social security | 454/9 | €1,401 | €1,282 | -€119 | -8.5% |
| Other amounts payable | 47/48 | €291,506 | €292,765 | +€1,258 | +0.4% |
| Accrued charges and deferred income | 492/3 | €1,074 | €1,098 | +€24 | +2.2% |
| Remuneration, social security and pensions | 62 | €8,718 | €7,773 | -€945 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,259 | €19,285 | -€974 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4 | -€150 | -€154 | |
| Other operating charges | 640/8 | €5,110 | €5,303 | +€193 | +3.8% |
| Gross operating margin | 9900 | €42,745 | €8,581 | -€34,164 | -79.9% |
| Operating profit (loss) | 9901 | €8,655 | -€23,630 | -€32,285 | |
| Financial income | 75/76B | €13 | €420 | +€407 | +3,194% |
| Recurring financial income | 75 | €13 | €420 | +€407 | +3,194% |
| Financial charges | 65/66B | €1,415 | €1,417 | +€3 | +0.2% |
| Recurring financial charges | 65 | €1,415 | €1,417 | +€3 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €7,254 | -€24,627 | -€31,881 | |
| Income taxes | 67/77 | €223 | €226 | +€4 | +1.6% |
| Profit (loss) for the period | 9904 | €7,031 | -€24,853 | -€31,884 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,031 | -€24,853 | -€31,884 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.