ScarPro: 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.
What changed
ScarPro
NACE 46.460, Wholesale of pharmaceutical and medical goods
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2.6m
2023 · -€138,569-€2.5m
Equity
-€1.4m
2023 · €1.3m-€2.6m
Cash
€2,026
2023 · €441+€1,585
Balance sheet total
€4.6m
2023 · €5.8m-€1.1m
Largest movements
Assets
- Receivables after one year -€1.4m
down €1.4m (-100.0%), from €1.4m to €0
- Stocks and contracts +€866,560
up €866,560 (+95.2%), from €910,000 to €1.8m
- Financial fixed assets -€569,962
down €569,962 (-94.2%), from €605,062 to €35,100
- Tangible fixed assets -€100,530
down €100,530 (-11.3%), from €888,832 to €788,301
of which Leasing and similar rights: -€57,876
Equity and liabilities
- Profit (loss) carried forward -€2.6m
down €2.6m, from €47 to -€2.6m
- Other debts +€1.6m
up €1.6m (+80.2%), from €2.0m to €3.7m
- Trade debts -€332,032
down €332,032 (-34.7%), from €956,715 to €624,684
- Provisions +€262,910
new in 2024: €262,910
- Debts after one year -€200,862
down €200,862 (-24.2%), from €829,601 to €628,739
Income statement
- Gross operating margin +€826,823
up €826,823 (+69.5%), from €1.2m to €2.0m
- Financial charges +€654,307
up €654,307 (+748.2%), from €87,446 to €741,754
of which Non-recurring financial charges: +€588,562
- Provisions +€262,910
new in 2024: €262,910
- Staff costs +€205,423
up €205,423 (+18.4%), from €1.1m to €1.3m
- Taxes +€101,083
up €101,083, from €0 to €101,083
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.
Result 2023
-€138,569
Gross operating margin
+€826,823
Staff costs
-€205,423
Depreciation
-€22,946
Provisions
-€262,910
Other operating charges
+€1,188
Other operating items
-€2.1m
Financial income
+€17,789
Financial charges
-€654,307
Taxes
-€101,083
Result 2024
-€2.6m
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.
From operations
-€434,186
Investment
+€511,582
Financing
-€75,811
Cash 2023
€441
From operations (derived)
-€434,186
Net result for the year
-€2.6m
Depreciation
+€139,699
Receivables after one year
+€1.4m
Stocks and contracts
-€866,560
Receivables within one year
-€50,064
Deferred charges and accrued income
+€4,980
Provisions
+€262,910
Trade debts
-€332,032
Tax, wage and social debts
-€74,827
Other debts
+€1.6m
Accrued charges and deferred income
+€58,066
Investment (derived)
+€511,582
Investment in fixed assets (net)
+€511,582
Financing
-€75,811
Debts after one year
-€200,862
Current portion of long-term debt
+€74,563
Short-term financial debts
+€50,488
Cash 2024
€2,026
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,751,825 | €4,626,036 | -€1.1m | -19.6% |
| Fixed assets | 21/28 | €1,587,965 | €936,684 | -€651,281 | -41.0% |
| Intangible fixed assets | 21 | €94,071 | €113,283 | +€19,212 | +20.4% |
| Tangible fixed assets | 22/27 | €888,832 | €788,301 | -€100,530 | -11.3% |
| Plant, machinery and equipment | 23 | €417,562 | €381,249 | -€36,313 | -8.7% |
| Furniture and vehicles | 24 | €51,639 | €47,307 | -€4,332 | -8.4% |
| Leasing and similar rights | 25 | €412,983 | €355,107 | -€57,876 | -14.0% |
| Other tangible fixed assets | 26 | €6,647 | €4,638 | -€2,009 | -30.2% |
| Financial fixed assets | 28 | €605,062 | €35,100 | -€569,962 | -94.2% |
| Current assets | 29/58 | €4,163,859 | €3,689,352 | -€474,507 | -11.4% |
| Amounts receivable after more than one year | 29 | €1,387,736 | €0 | -€1.4m | -100.0% |
| Other amounts receivable | 291 | €1,387,736 | €0 | -€1.4m | -100.0% |
| Stocks and contracts in progress | 3 | €910,000 | €1,776,560 | +€866,560 | +95.2% |
| Stocks | 30/36 | €910,000 | €1,776,560 | +€866,560 | +95.2% |
| Amounts receivable within one year | 40/41 | €1,859,429 | €1,909,492 | +€50,064 | +2.7% |
| Trade receivables | 40 | €466,301 | €1,233,468 | +€767,166 | +164.5% |
| Other amounts receivable | 41 | €1,393,127 | €676,025 | -€717,103 | -51.5% |
| Cash at bank and in hand | 54/58 | €441 | €2,026 | +€1,585 | +359.2% |
| Deferred charges and accrued income | 490/1 | €6,253 | €1,274 | -€4,980 | -79.6% |
| Total equity and liabilities | 10/49 | €5,751,825 | €4,626,036 | -€1.1m | -19.6% |
| Equity | 10/15 | €1,250,447 | -€1,354,426 | -€2.6m | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,188,900 | €1,188,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,164,000 | €1,164,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47 | -€2,604,826 | -€2.6m | |
| Provisions and deferred taxes | 16 | - | €262,910 | +€262,910 | |
| Provisions for liabilities and charges | 160/5 | - | €262,910 | +€262,910 | |
| Environmental obligations | 163 | - | €262,910 | +€262,910 | |
| Amounts payable | 17/49 | €4,501,377 | €5,717,552 | +€1.2m | +27.0% |
| Amounts payable after more than one year | 17 | €829,601 | €628,739 | -€200,862 | -24.2% |
| Financial debts | 170/4 | €829,601 | €628,739 | -€200,862 | -24.2% |
| Amounts payable within one year | 42/48 | €3,671,776 | €5,030,747 | +€1.4m | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €399,624 | €474,187 | +€74,563 | +18.7% |
| Financial debts | 43 | €68,817 | €119,305 | +€50,488 | +73.4% |
| Credit institutions | 430/8 | €68,817 | €119,305 | +€50,488 | +73.4% |
| Trade debts | 44 | €956,715 | €624,684 | -€332,032 | -34.7% |
| Suppliers | 440/4 | €956,715 | €624,684 | -€332,032 | -34.7% |
| Taxes, remuneration and social security | 45 | €200,529 | €125,701 | -€74,827 | -37.3% |
| Taxes | 450/3 | €126,185 | €19,621 | -€106,564 | -84.5% |
| Remuneration and social security | 454/9 | €74,344 | €106,080 | +€31,736 | +42.7% |
| Other amounts payable | 47/48 | €2,046,091 | €3,686,870 | +€1.6m | +80.2% |
| Accrued charges and deferred income | 492/3 | - | €58,066 | +€58,066 | |
| Remuneration, social security and pensions | 62 | €1,118,532 | €1,323,955 | +€205,423 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,753 | €139,699 | +€22,946 | +19.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €262,910 | +€262,910 | |
| Other operating charges | 640/8 | €7,868 | €6,680 | -€1,188 | -15.1% |
| Non-recurring operating charges | 66A | - | €2,065,434 | +€2.1m | |
| Gross operating margin | 9900 | €1,189,620 | €2,016,442 | +€826,823 | +69.5% |
| Operating profit (loss) | 9901 | -€53,532 | -€1,782,235 | -€1.7m | -3229.3% |
| Financial income | 75/76B | €2,410 | €20,199 | +€17,789 | +738.2% |
| Recurring financial income | 75 | €2,410 | €20,199 | +€17,789 | +738.2% |
| Financial charges | 65/66B | €87,446 | €741,754 | +€654,307 | +748.2% |
| Recurring financial charges | 65 | €87,446 | €153,192 | +€65,745 | +75.2% |
| Non-recurring financial charges | 66B | - | €588,562 | +€588,562 | |
| Profit (loss) for the period before taxes | 9903 | -€138,569 | -€2,503,790 | -€2.4m | -1706.9% |
| Income taxes | 67/77 | €0 | €101,083 | +€101,083 | |
| Profit (loss) for the period | 9904 | -€138,569 | -€2,604,873 | -€2.5m | -1779.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€138,569 | -€2,604,873 | -€2.5m | -1779.8% |
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 8 October 2026 via checked.be.