Sceatta: 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.
Sceatta
Largest movements
- Receivables within one year +€260,600
up €260,600 (+200.2%), from €130,141 to €390,741
of which Other amounts receivable: +€272,245
- Tangible fixed assets +€160,914
up €160,914 (+5.8%), from €2.8m to €2.9m
of which Land and buildings: +€172,301
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash +€97,467
up €97,467 (+13.8%), from €706,288 to €803,755
mainly Other debts (+€707,003) and Debts after one year (+€120,928)
- Other debts +€707,003
up €707,003 (+10877.0%), from €6,500 to €713,503
- Profit (loss) carried forward -€253,200
down €253,200 (-79.1%), from -€320,284 to -€573,484
- Debts after one year +€120,928
up €120,928 (+3.3%), from €3.7m to €3.8m
of which Financial debts: +€108,038
- Financial charges +€42,674
up €42,674 (+52.7%), from €81,027 to €123,701
of which Financial charges: +€43,706
- Gross operating margin -€32,521
down €32,521 (-29.7%), from €109,426 to €76,905
- Taxes -€21,132
down €21,132 (-99.3%), from €21,275 to €143
- Depreciation +€18,505
up €18,505 (+31.1%), from €59,567 to €78,071
- Write-downs +€10,827
new in 2025: €10,827
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 | €3,604,663 | €4,226,344 | +€621,681 | +17.2% |
| Fixed assets | 21/28 | €2,767,712 | €2,928,926 | +€161,214 | +5.8% |
| Tangible fixed assets | 22/27 | €2,767,712 | €2,928,626 | +€160,914 | +5.8% |
| Land and buildings | 22 | €2,699,313 | €2,871,613 | +€172,301 | +6.4% |
| Plant, machinery and equipment | 23 | €29,409 | €25,757 | -€3,652 | -12.4% |
| Furniture and vehicles | 24 | €38,990 | €31,255 | -€7,735 | -19.8% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €836,951 | €1,297,418 | +€460,467 | +55.0% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €130,141 | €390,741 | +€260,600 | +200.2% |
| Trade receivables | 40 | €29,305 | €17,660 | -€11,645 | -39.7% |
| Other amounts receivable | 41 | €100,835 | €373,080 | +€272,245 | +270.0% |
| Cash at bank and in hand | 54/58 | €706,288 | €803,755 | +€97,467 | +13.8% |
| Deferred charges and accrued income | 490/1 | €523 | €2,923 | +€2,400 | +459.3% |
| Total equity and liabilities | 10/49 | €3,604,663 | €4,226,344 | +€621,681 | +17.2% |
| Equity | 10/15 | -€113,696 | -€335,910 | -€222,214 | -195.4% |
| Contributions | 10/11 | €6,200 | €37,187 | +€30,987 | +499.8% |
| Reserves | 13 | €200,388 | €200,388 | = | 0.0% |
| Distributable reserves | 133 | €200,388 | €200,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€320,284 | -€573,484 | -€253,200 | -79.1% |
| Amounts payable | 17/49 | €3,718,359 | €4,562,254 | +€843,895 | +22.7% |
| Amounts payable after more than one year | 17 | €3,650,000 | €3,770,928 | +€120,928 | +3.3% |
| Financial debts | 170/4 | €3,650,000 | €3,758,038 | +€108,038 | +3.0% |
| Other amounts payable | 178/9 | - | €12,891 | +€12,891 | |
| Amounts payable within one year | 42/48 | €14,179 | €752,061 | +€737,881 | +5203.9% |
| Trade debts | 44 | €6,528 | €11,887 | +€5,359 | +82.1% |
| Suppliers | 440/4 | €6,528 | €11,887 | +€5,359 | +82.1% |
| Taxes, remuneration and social security | 45 | €1,151 | €26,671 | +€25,520 | +2216.6% |
| Taxes | 450/3 | €1,151 | €26,671 | +€25,520 | +2216.6% |
| Other amounts payable | 47/48 | €6,500 | €713,503 | +€707,003 | +10877.0% |
| Accrued charges and deferred income | 492/3 | €54,180 | €39,265 | -€14,915 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,567 | €78,071 | +€18,505 | +31.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,827 | +€10,827 | |
| Other operating charges | 640/8 | €9,440 | €9,352 | -€89 | -0.9% |
| Gross operating margin | 9900 | €109,426 | €76,905 | -€32,521 | -29.7% |
| Operating profit (loss) | 9901 | €40,419 | -€21,346 | -€61,764 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €81,027 | €123,701 | +€42,674 | +52.7% |
| Recurring financial charges | 65 | €79,995 | €123,701 | +€43,706 | +54.6% |
| Non-recurring financial charges | 66B | €1,032 | - | -€1,032 | |
| Profit (loss) for the period before taxes | 9903 | -€40,608 | -€145,046 | -€104,438 | -257.2% |
| Income taxes | 67/77 | €21,275 | €143 | -€21,132 | -99.3% |
| Profit (loss) for the period | 9904 | -€61,883 | -€145,189 | -€83,306 | -134.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,883 | -€145,189 | -€83,306 | -134.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.