SCATIGNA: 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.
SCATIGNA
Largest movements
- Tangible fixed assets -€13,796
down €13,796 (-22.1%), from €62,416 to €48,620
- Cash -€2,764
down €2,764 (-62.1%), from €4,454 to €1,690
mainly Net result for the year (-€22,509) and Debts after one year (-€19,405)
- Stocks and contracts -€1,605
down €1,605 (-35.3%), from €4,551 to €2,946
- Deferred charges and accrued income +€992
new in 2025: €992
- Profit (loss) carried forward -€22,509
down €22,509 (-148%), from -€15,171 to -€37,680
- Debts after one year -€19,405
down €19,405 (-72.6%), from €26,711 to €7,306
- Trade debts +€11,802
up €11,802 (+121%), from €9,734 to €21,536
- Short-term financial debts +€9,507
new in 2025: €9,507
- Tax, wage and social debts +€6,854
up €6,854 (+33.3%), from €20,613 to €27,467
of which Remuneration and social security: +€6,854
- Staff costs +€35,138
up €35,138 (+38.9%), from €90,325 to €125,463
- Gross operating margin +€4,384
up €4,384 (+3.7%), from €119,065 to €123,448
- Depreciation -€3,019
down €3,019 (-18.0%), from €16,815 to €13,796
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 | €87,379 | €69,732 | -€17,647 | -20.2% |
| Fixed assets | 21/28 | €62,416 | €48,620 | -€13,796 | -22.1% |
| Tangible fixed assets | 22/27 | €62,416 | €48,620 | -€13,796 | -22.1% |
| Plant, machinery and equipment | 23 | €10,046 | €4,731 | -€5,315 | -52.9% |
| Furniture and vehicles | 24 | €4,151 | €2,109 | -€2,043 | -49.2% |
| Leasing and similar rights | 25 | €48,218 | €41,780 | -€6,438 | -13.4% |
| Current assets | 29/58 | €24,963 | €21,112 | -€3,851 | -15.4% |
| Stocks and contracts in progress | 3 | €4,551 | €2,946 | -€1,605 | -35.3% |
| Stocks | 30/36 | €4,551 | €2,946 | -€1,605 | -35.3% |
| Amounts receivable within one year | 40/41 | €15,958 | €15,485 | -€473 | -3.0% |
| Trade receivables | 40 | €13,606 | €13,639 | +€33 | +0.2% |
| Other amounts receivable | 41 | €2,352 | €1,846 | -€506 | -21.5% |
| Cash at bank and in hand | 54/58 | €4,454 | €1,690 | -€2,764 | -62.1% |
| Deferred charges and accrued income | 490/1 | - | €992 | +€992 | |
| Total equity and liabilities | 10/49 | €87,379 | €69,732 | -€17,647 | -20.2% |
| Equity | 10/15 | €4,829 | -€17,680 | -€22,509 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,171 | -€37,680 | -€22,509 | -148% |
| Amounts payable | 17/49 | €82,550 | €87,412 | +€4,862 | +5.9% |
| Amounts payable after more than one year | 17 | €26,711 | €7,306 | -€19,405 | -72.6% |
| Financial debts | 170/4 | €26,711 | €7,306 | -€19,405 | -72.6% |
| Amounts payable within one year | 42/48 | €55,831 | €80,106 | +€24,275 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €20,402 | €19,405 | -€997 | -4.9% |
| Financial debts | 43 | - | €9,507 | +€9,507 | |
| Credit institutions | 430/8 | - | €9,507 | +€9,507 | |
| Trade debts | 44 | €9,734 | €21,536 | +€11,802 | +121% |
| Suppliers | 440/4 | €9,734 | €21,536 | +€11,802 | +121% |
| Taxes, remuneration and social security | 45 | €20,613 | €27,467 | +€6,854 | +33.3% |
| Taxes | 450/3 | €157 | €157 | = | 0.0% |
| Remuneration and social security | 454/9 | €20,455 | €27,310 | +€6,854 | +33.5% |
| Other amounts payable | 47/48 | €5,083 | €2,191 | -€2,891 | -56.9% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Remuneration, social security and pensions | 62 | €90,325 | €125,463 | +€35,138 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,815 | €13,796 | -€3,019 | -18.0% |
| Other operating charges | 640/8 | €3,471 | €3,663 | +€192 | +5.5% |
| Gross operating margin | 9900 | €119,065 | €123,448 | +€4,384 | +3.7% |
| Operating profit (loss) | 9901 | €8,453 | -€19,474 | -€27,928 | |
| Financial income | 75/76B | - | €998 | +€998 | |
| Recurring financial income | 75 | - | €998 | +€998 | |
| Financial charges | 65/66B | €4,253 | €3,870 | -€383 | -9.0% |
| Recurring financial charges | 65 | €4,253 | €3,870 | -€383 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €4,201 | -€22,346 | -€26,547 | |
| Income taxes | 67/77 | €157 | €163 | +€6 | +3.8% |
| Profit (loss) for the period | 9904 | €4,044 | -€22,509 | -€26,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,044 | -€22,509 | -€26,553 |
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 23 October 2026 via checked.be.