SCARM: 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.
SCARM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,119
down €1,119 (-1016.5%), from -€110 to -€1,229
- Other debts +€1,119
up €1,119 (+3.5%), from €31,544 to €32,663
- Purchases and services +€1,119
new in 2024: €1,119
- Gross operating margin -€440
down €440 (-64.9%), from -€679 to -€1,119
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,034 | €50,034 | = | 0.0% |
| Fixed assets | 21/28 | €47,306 | €47,306 | = | 0.0% |
| Tangible fixed assets | 22/27 | €47,306 | €47,306 | = | 0.0% |
| Land and buildings | 22 | €47,306 | €47,306 | = | 0.0% |
| Current assets | 29/58 | €2,728 | €2,728 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,728 | €2,728 | = | 0.0% |
| Total equity and liabilities | 10/49 | €50,034 | €50,034 | = | 0.0% |
| Equity | 10/15 | €18,490 | €17,371 | -€1,119 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€110 | -€1,229 | -€1,119 | -1016.5% |
| Amounts payable | 17/49 | €31,544 | €32,663 | +€1,119 | +3.5% |
| Amounts payable within one year | 42/48 | €31,544 | €32,663 | +€1,119 | +3.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,544 | €32,663 | +€1,119 | +3.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,119 | +€1,119 | |
| Gross operating margin | 9900 | -€679 | -€1,119 | -€440 | -64.9% |
| Operating profit (loss) | 9901 | -€679 | -€1,119 | -€440 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | -€679 | -€1,119 | -€440 | -64.9% |
| Profit (loss) for the period | 9904 | -€679 | -€1,119 | -€440 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€679 | -€1,119 | -€440 | -64.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.