SCARPONE SACHA: 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.
SCARPONE SACHA
Largest movements
- Intangible fixed assets -€25,200
down €25,200 (-20.0%), from €126,000 to €100,800
- Cash +€8,644
up €8,644 (+62.5%), from €13,823 to €22,467
mainly Net result for the year (+€40,850) and Depreciation (+€26,767)
- Deferred charges and accrued income -€5,074
down €5,074 (-24.4%), from €20,827 to €15,753
- Receivables within one year +€3,344
up €3,344, from €0 to €3,344
- Profit (loss) carried forward -€17,150
down €17,150 (-23.6%), from €72,776 to €55,626
- Other debts +€16,176
up €16,176 (+66.1%), from €24,456 to €40,633
- Debts after one year -€14,083
down €14,083 (-37.8%), from €37,234 to €23,151
- Accrued charges and deferred income -€3,029
down €3,029 (-61.3%), from €4,944 to €1,915
- Tax, wage and social debts -€2,019
down €2,019 (-84.1%), from €2,402 to €383
of which Taxes: -€2,019
- Gross operating margin +€26,717
up €26,717 (+46.9%), from €57,001 to €83,718
- Taxes +€5,498
up €5,498 (+86.1%), from €6,383 to €11,881
- Financial charges -€4,223
down €4,223 (-78.0%), from €5,413 to €1,190
- Other operating charges +€2,025
up €2,025 (+201%), from €1,006 to €3,031
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 | €164,127 | €145,563 | -€18,564 | -11.3% |
| Fixed assets | 21/28 | €129,476 | €103,999 | -€25,478 | -19.7% |
| Intangible fixed assets | 21 | €126,000 | €100,800 | -€25,200 | -20.0% |
| Tangible fixed assets | 22/27 | €3,476 | €3,199 | -€278 | -8.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,777 | €1,881 | +€105 | +5.9% |
| Other tangible fixed assets | 26 | €1,700 | €1,317 | -€382 | -22.5% |
| Current assets | 29/58 | €34,651 | €41,564 | +€6,914 | +20.0% |
| Amounts receivable within one year | 40/41 | €0 | €3,344 | +€3,344 | |
| Other amounts receivable | 41 | €0 | €3,344 | +€3,344 | |
| Cash at bank and in hand | 54/58 | €13,823 | €22,467 | +€8,644 | +62.5% |
| Deferred charges and accrued income | 490/1 | €20,827 | €15,753 | -€5,074 | -24.4% |
| Total equity and liabilities | 10/49 | €164,127 | €145,563 | -€18,564 | -11.3% |
| Equity | 10/15 | €80,776 | €63,626 | -€17,150 | -21.2% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,776 | €55,626 | -€17,150 | -23.6% |
| Amounts payable | 17/49 | €83,351 | €81,937 | -€1,414 | -1.7% |
| Amounts payable after more than one year | 17 | €37,234 | €23,151 | -€14,083 | -37.8% |
| Financial debts | 170/4 | €37,234 | €23,151 | -€14,083 | -37.8% |
| Amounts payable within one year | 42/48 | €41,173 | €56,872 | +€15,699 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €13,983 | €14,083 | +€100 | +0.7% |
| Trade debts | 44 | €332 | €1,773 | +€1,441 | +434% |
| Suppliers | 440/4 | €332 | €1,773 | +€1,441 | +434% |
| Taxes, remuneration and social security | 45 | €2,402 | €383 | -€2,019 | -84.1% |
| Taxes | 450/3 | €2,402 | €383 | -€2,019 | -84.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €24,456 | €40,633 | +€16,176 | +66.1% |
| Accrued charges and deferred income | 492/3 | €4,944 | €1,915 | -€3,029 | -61.3% |
| Non-recurring operating income | 76A | €289 | €0 | -€289 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,632 | €26,767 | +€135 | +0.5% |
| Other operating charges | 640/8 | €1,006 | €3,031 | +€2,025 | +201% |
| Gross operating margin | 9900 | €57,001 | €83,718 | +€26,717 | +46.9% |
| Operating profit (loss) | 9901 | €29,363 | €53,920 | +€24,557 | +83.6% |
| Financial income | 75/76B | €17 | €0 | -€17 | -97.8% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -97.8% |
| Financial charges | 65/66B | €5,413 | €1,190 | -€4,223 | -78.0% |
| Recurring financial charges | 65 | €5,413 | €1,190 | -€4,223 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €23,967 | €52,730 | +€28,763 | +120% |
| Income taxes | 67/77 | €6,383 | €11,881 | +€5,498 | +86.1% |
| Profit (loss) for the period | 9904 | €17,584 | €40,850 | +€23,265 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €17,584 | €40,850 | +€23,265 | +132% |
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 18 October 2026 via checked.be.