SCELTA MOBILITY: 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.
SCELTA MOBILITY
Largest movements
- Receivables within one year -€337,287
down €337,287 (-36.9%), from €915,066 to €577,778
of which Trade receivables: -€220,880
- Tangible fixed assets -€95,486
down €95,486 (-24.2%), from €394,705 to €299,220
- Cash +€91,982
up €91,982 (+11.7%), from €789,300 to €881,282
- Reserves -€567,108
down €567,108 (-67.5%), from €839,606 to €272,498
- Other debts +€176,145
new in 2025: €176,145
- Trade debts +€81,391
up €81,391 (+17.3%), from €470,923 to €552,313
- Profit (loss) carried forward +€65,391
up €65,391 (+9.7%), from €673,585 to €738,976
- Debts after one year -€56,994
down €56,994 (-19.8%), from €287,219 to €230,225
- Gross operating margin -€396,437
down €396,437 (-25.6%), from €1.6m to €1.2m
- Staff costs +€321,392
up €321,392 (+54.5%), from €589,916 to €911,308
- Taxes -€197,090
down €197,090 (-85.1%), from €231,504 to €34,414
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,459,266 | €2,153,706 | -€305,560 | -12.4% |
| Fixed assets | 21/28 | €394,705 | €314,744 | -€79,961 | -20.3% |
| Intangible fixed assets | 21 | - | €15,165 | +€15,165 | |
| Tangible fixed assets | 22/27 | €394,705 | €299,220 | -€95,486 | -24.2% |
| Land and buildings | 22 | €324,439 | €278,925 | -€45,514 | -14.0% |
| Plant, machinery and equipment | 23 | €16,857 | €20,295 | +€3,437 | +20.4% |
| Furniture and vehicles | 24 | €27,637 | €0 | -€27,637 | -100.0% |
| Other tangible fixed assets | 26 | €25,772 | €0 | -€25,772 | -100.0% |
| Financial fixed assets | 28 | - | €360 | +€360 | |
| Current assets | 29/58 | €2,064,561 | €1,838,962 | -€225,599 | -10.9% |
| Amounts receivable within one year | 40/41 | €915,066 | €577,778 | -€337,287 | -36.9% |
| Trade receivables | 40 | €642,282 | €421,402 | -€220,880 | -34.4% |
| Other amounts receivable | 41 | €272,783 | €156,377 | -€116,407 | -42.7% |
| Current investments | 50/53 | €343,191 | €353,554 | +€10,364 | +3.0% |
| Cash at bank and in hand | 54/58 | €789,300 | €881,282 | +€91,982 | +11.7% |
| Deferred charges and accrued income | 490/1 | €17,005 | €26,347 | +€9,343 | +54.9% |
| Total equity and liabilities | 10/49 | €2,459,266 | €2,153,706 | -€305,560 | -12.4% |
| Equity | 10/15 | €1,531,792 | €1,030,074 | -€501,717 | -32.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €839,606 | €272,498 | -€567,108 | -67.5% |
| Distributable reserves | 133 | €839,606 | €272,498 | -€567,108 | -67.5% |
| Profit (loss) carried forward | 14 | €673,585 | €738,976 | +€65,391 | +9.7% |
| Amounts payable | 17/49 | €927,475 | €1,123,632 | +€196,157 | +21.1% |
| Amounts payable after more than one year | 17 | €287,219 | €230,225 | -€56,994 | -19.8% |
| Financial debts | 170/4 | €287,219 | €230,225 | -€56,994 | -19.8% |
| Amounts payable within one year | 42/48 | €640,224 | €893,407 | +€253,182 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €53,855 | €39,439 | -€14,416 | -26.8% |
| Trade debts | 44 | €470,923 | €552,313 | +€81,391 | +17.3% |
| Suppliers | 440/4 | €470,923 | €552,313 | +€81,391 | +17.3% |
| Taxes, remuneration and social security | 45 | €115,446 | €125,509 | +€10,063 | +8.7% |
| Taxes | 450/3 | €67,381 | €21,382 | -€46,000 | -68.3% |
| Remuneration and social security | 454/9 | €48,065 | €104,127 | +€56,062 | +116.6% |
| Other amounts payable | 47/48 | - | €176,145 | +€176,145 | |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -100.0% |
| Remuneration, social security and pensions | 62 | €589,916 | €911,308 | +€321,392 | +54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,902 | €58,810 | +€3,908 | +7.1% |
| Other operating charges | 640/8 | €4,674 | €6,362 | +€1,688 | +36.1% |
| Non-recurring operating charges | 66A | €828 | €0 | -€828 | -100.0% |
| Gross operating margin | 9900 | €1,550,630 | €1,154,194 | -€396,437 | -25.6% |
| Operating profit (loss) | 9901 | €900,310 | €177,713 | -€722,597 | -80.3% |
| Financial income | 75/76B | €10,697 | €6,900 | -€3,797 | -35.5% |
| Recurring financial income | 75 | €10,697 | €6,900 | -€3,797 | -35.5% |
| Financial charges | 65/66B | €8,303 | €9,808 | +€1,505 | +18.1% |
| Recurring financial charges | 65 | €8,303 | €9,808 | +€1,505 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €902,704 | €174,805 | -€727,899 | -80.6% |
| Income taxes | 67/77 | €231,504 | €34,414 | -€197,090 | -85.1% |
| Profit (loss) for the period | 9904 | €671,200 | €140,391 | -€530,809 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €671,200 | €140,391 | -€530,809 | -79.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.