SCARTY: 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.
SCARTY
Largest movements
- Cash -€88,278
down €88,278 (-93.4%), from €94,474 to €6,196
mainly Tax, wage and social debts (-€50,512) and Receivables within one year (-€40,961)
- Receivables within one year +€40,961
up €40,961 (+55.0%), from €74,541 to €115,502
of which Other amounts receivable: +€41,475
- Tax, wage and social debts -€50,512
down €50,512 (-93.6%), from €53,969 to €3,457
- Profit (loss) carried forward +€3,796
up €3,796 (+10.5%), from -€36,069 to -€32,273
- Other operating charges -€46,918
down €46,918 (-99.8%), from €47,018 to €100
- Gross operating margin +€7,359
up €7,359, from -€5,570 to €1,789
- Taxes +€6,635
up €6,635, from -€3,178 to €3,457
- Financial income +€968
up €968 (+20.8%), from €4,658 to €5,626
- Financial charges -€564
down €564 (-90.1%), from €626 to €62
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.
Cash bridge derived
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 | €169,240 | €121,698 | -€47,542 | -28.1% |
| Current assets | 29/58 | €169,240 | €121,698 | -€47,542 | -28.1% |
| Amounts receivable within one year | 40/41 | €74,541 | €115,502 | +€40,961 | +55.0% |
| Trade receivables | 40 | €514 | - | -€514 | |
| Other amounts receivable | 41 | €74,027 | €115,502 | +€41,475 | +56.0% |
| Cash at bank and in hand | 54/58 | €94,474 | €6,196 | -€88,278 | -93.4% |
| Deferred charges and accrued income | 490/1 | €225 | - | -€225 | |
| Total equity and liabilities | 10/49 | €169,240 | €121,698 | -€47,542 | -28.1% |
| Equity | 10/15 | €113,931 | €117,727 | +€3,796 | +3.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €130,000 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,069 | -€32,273 | +€3,796 | +10.5% |
| Amounts payable | 17/49 | €55,309 | €3,971 | -€51,338 | -92.8% |
| Amounts payable within one year | 42/48 | €55,309 | €3,971 | -€51,338 | -92.8% |
| Trade debts | 44 | €1,340 | €514 | -€826 | -61.6% |
| Suppliers | 440/4 | €1,340 | €514 | -€826 | -61.6% |
| Taxes, remuneration and social security | 45 | €53,969 | €3,457 | -€50,512 | -93.6% |
| Taxes | 450/3 | €53,969 | €3,457 | -€50,512 | -93.6% |
| Other operating charges | 640/8 | €47,018 | €100 | -€46,918 | -99.8% |
| Gross operating margin | 9900 | -€5,570 | €1,789 | +€7,359 | |
| Operating profit (loss) | 9901 | -€52,588 | €1,689 | +€54,277 | |
| Financial income | 75/76B | €4,658 | €5,626 | +€968 | +20.8% |
| Recurring financial income | 75 | €4,658 | €5,626 | +€968 | +20.8% |
| Financial charges | 65/66B | €626 | €62 | -€564 | -90.1% |
| Recurring financial charges | 65 | €626 | €62 | -€564 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,556 | €7,253 | +€55,809 | |
| Income taxes | 67/77 | -€3,178 | €3,457 | +€6,635 | |
| Profit (loss) for the period | 9904 | -€45,378 | €3,796 | +€49,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,378 | €3,796 | +€49,174 |
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 9 October 2026 via checked.be.