SCATT CONSULTING: 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.
SCATT CONSULTING
Largest movements
- Receivables within one year -€2,239
down €2,239 (-35.6%), from €6,292 to €4,054
- Cash -€1,927
down €1,927 (-36.7%), from €5,257 to €3,330
mainly Contributions, distributions and other (-€15,000) and Investment in fixed assets (net) (-€1,501)
- Financial fixed assets +€1,500
new in 2025: €1,500
- Tangible fixed assets -€943
down €943 (-5.2%), from €18,168 to €17,225
- Reserves -€15,429
down €15,429 (-65.3%), from €23,631 to €8,202
- Other debts +€13,717
up €13,717 (+1,027%), from €1,336 to €15,053
- Tax, wage and social debts -€1,249
down €1,249 (-71.3%), from €1,753 to €504
- Trade debts -€872
down €872 (-77.4%), from €1,127 to €255
- Gross operating margin -€3,467
down €3,467 (-79.1%), from €4,384 to €917
- Taxes -€763
no longer reported in 2025 (was €763)
- Depreciation +€237
up €237 (+25.5%), from €931 to €1,168
- Other operating charges -€142
down €142 (-51.3%), from €276 to €134
- Financial charges -€80
down €80 (-65.1%), from €123 to €43
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 | €30,247 | €26,414 | -€3,833 | -12.7% |
| Formation expenses | 20 | €530 | €306 | -€224 | -42.3% |
| Fixed assets | 21/28 | €18,168 | €18,725 | +€557 | +3.1% |
| Tangible fixed assets | 22/27 | €18,168 | €17,225 | -€943 | -5.2% |
| Land and buildings | 22 | €18,168 | €17,225 | -€943 | -5.2% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €11,549 | €7,384 | -€4,165 | -36.1% |
| Amounts receivable within one year | 40/41 | €6,292 | €4,054 | -€2,239 | -35.6% |
| Trade receivables | 40 | €6,292 | €4,054 | -€2,239 | -35.6% |
| Cash at bank and in hand | 54/58 | €5,257 | €3,330 | -€1,927 | -36.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €30,247 | €26,414 | -€3,833 | -12.7% |
| Equity | 10/15 | €26,031 | €10,602 | -€15,429 | -59.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €23,631 | €8,202 | -€15,429 | -65.3% |
| Distributable reserves | 133 | €23,631 | €8,202 | -€15,429 | -65.3% |
| Amounts payable | 17/49 | €4,216 | €15,812 | +€11,596 | +275% |
| Amounts payable within one year | 42/48 | €4,216 | €15,812 | +€11,596 | +275% |
| Trade debts | 44 | €1,127 | €255 | -€872 | -77.4% |
| Suppliers | 440/4 | €1,127 | €255 | -€872 | -77.4% |
| Taxes, remuneration and social security | 45 | €1,753 | €504 | -€1,249 | -71.3% |
| Taxes | 450/3 | €1,753 | €504 | -€1,249 | -71.3% |
| Other amounts payable | 47/48 | €1,336 | €15,053 | +€13,717 | +1,027% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €931 | €1,168 | +€237 | +25.5% |
| Other operating charges | 640/8 | €276 | €134 | -€142 | -51.3% |
| Gross operating margin | 9900 | €4,384 | €917 | -€3,467 | -79.1% |
| Operating profit (loss) | 9901 | €3,177 | -€386 | -€3,563 | |
| Financial charges | 65/66B | €123 | €43 | -€80 | -65.1% |
| Recurring financial charges | 65 | €123 | €43 | -€80 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €3,054 | -€429 | -€3,483 | |
| Income taxes | 67/77 | €763 | - | -€763 | |
| Profit (loss) for the period | 9904 | €2,291 | -€429 | -€2,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,291 | -€429 | -€2,720 |
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 17 October 2026 via checked.be.