SCARSO: 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.
SCARSO
Largest movements
- Tangible fixed assets -€28,328
down €28,328 (-18.0%), from €157,745 to €129,416
of which Land and buildings: -€32,123
- Cash +€14,664
up €14,664 (+76.9%), from €19,073 to €33,737
mainly Depreciation (+€34,358) and Net result for the year (+€3,692)
- Receivables within one year +€6,359
new in 2025: €6,359
- Other debts -€6,869
no longer reported in 2025 (was €6,869)
- Debts after one year -€6,600
no longer reported in 2025 (was €6,600)
- Reserves +€3,692
up €3,692 (+2.6%), from €143,766 to €147,459
- Tax, wage and social debts +€1,987
up €1,987 (+73.1%), from €2,720 to €4,707
- Gross operating margin +€2,270
up €2,270 (+5.5%), from €41,448 to €43,718
- Taxes +€2,098
up €2,098 (+604%), from €347 to €2,445
- Depreciation -€1,439
down €1,439 (-4.0%), from €35,798 to €34,358
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 | €178,910 | €172,332 | -€6,578 | -3.7% |
| Fixed assets | 21/28 | €157,745 | €129,416 | -€28,328 | -18.0% |
| Tangible fixed assets | 22/27 | €157,745 | €129,416 | -€28,328 | -18.0% |
| Land and buildings | 22 | €96,530 | €64,407 | -€32,123 | -33.3% |
| Plant, machinery and equipment | 23 | €433 | - | -€433 | |
| Furniture and vehicles | 24 | €60,782 | €65,009 | +€4,228 | +7.0% |
| Current assets | 29/58 | €21,165 | €42,915 | +€21,750 | +103% |
| Amounts receivable within one year | 40/41 | - | €6,359 | +€6,359 | |
| Other amounts receivable | 41 | - | €6,359 | +€6,359 | |
| Cash at bank and in hand | 54/58 | €19,073 | €33,737 | +€14,664 | +76.9% |
| Deferred charges and accrued income | 490/1 | €2,092 | €2,819 | +€728 | +34.8% |
| Total equity and liabilities | 10/49 | €178,910 | €172,332 | -€6,578 | -3.7% |
| Equity | 10/15 | €162,366 | €166,059 | +€3,692 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,766 | €147,459 | +€3,692 | +2.6% |
| Distributable reserves | 133 | €143,766 | €147,459 | +€3,692 | +2.6% |
| Amounts payable | 17/49 | €16,544 | €6,273 | -€10,270 | -62.1% |
| Amounts payable after more than one year | 17 | €6,600 | - | -€6,600 | |
| Financial debts | 170/4 | €6,600 | - | -€6,600 | |
| Amounts payable within one year | 42/48 | €9,944 | €6,273 | -€3,670 | -36.9% |
| Trade debts | 44 | €355 | €1,566 | +€1,212 | +342% |
| Suppliers | 440/4 | €355 | €1,566 | +€1,212 | +342% |
| Taxes, remuneration and social security | 45 | €2,720 | €4,707 | +€1,987 | +73.1% |
| Taxes | 450/3 | €2,720 | €4,707 | +€1,987 | +73.1% |
| Other amounts payable | 47/48 | €6,869 | - | -€6,869 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,798 | €34,358 | -€1,439 | -4.0% |
| Other operating charges | 640/8 | €2,904 | €2,840 | -€64 | -2.2% |
| Gross operating margin | 9900 | €41,448 | €43,718 | +€2,270 | +5.5% |
| Operating profit (loss) | 9901 | €2,747 | €6,520 | +€3,773 | +137% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €345 | €382 | +€37 | +10.8% |
| Recurring financial charges | 65 | €345 | €382 | +€37 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €2,403 | €6,137 | +€3,734 | +155% |
| Income taxes | 67/77 | €347 | €2,445 | +€2,098 | +604% |
| Profit (loss) for the period | 9904 | €2,056 | €3,692 | +€1,637 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,056 | €3,692 | +€1,637 | +79.6% |
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 24 October 2026 via checked.be.