ScenArt: 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.
ScenArt
Largest movements
- Cash +€19,065
up €19,065 (+191%), from €9,998 to €29,063
mainly Depreciation (+€9,492) and Receivables within one year (+€4,911)
- Tangible fixed assets -€8,286
down €8,286 (-44.1%), from €18,799 to €10,513
of which Furniture and vehicles: -€7,989
- Receivables within one year -€4,911
down €4,911 (-98.2%), from €5,001 to €90
of which Other amounts receivable: -€5,001
- Reserves +€3,768
up €3,768 (+31.4%), from €12,011 to €15,778
of which Distributable reserves: +€3,768
- Trade debts +€1,344
up €1,344 (+115%), from €1,168 to €2,511
- Tax, wage and social debts +€803
up €803 (+45.2%), from €1,775 to €2,578
- Gross operating margin +€7,721
up €7,721 (+95.3%), from €8,104 to €15,826
- Taxes +€1,874
up €1,874 (+83,680%), from €2 to €1,877
- Depreciation +€197
up €197 (+2.1%), from €9,295 to €9,492
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 | €35,133 | €41,047 | +€5,915 | +16.8% |
| Fixed assets | 21/28 | €18,799 | €10,513 | -€8,286 | -44.1% |
| Tangible fixed assets | 22/27 | €18,799 | €10,513 | -€8,286 | -44.1% |
| Plant, machinery and equipment | 23 | €969 | €672 | -€297 | -30.6% |
| Furniture and vehicles | 24 | €17,830 | €9,841 | -€7,989 | -44.8% |
| Current assets | 29/58 | €16,334 | €30,535 | +€14,201 | +86.9% |
| Amounts receivable within one year | 40/41 | €5,001 | €90 | -€4,911 | -98.2% |
| Trade receivables | 40 | - | €90 | +€90 | |
| Other amounts receivable | 41 | €5,001 | - | -€5,001 | |
| Cash at bank and in hand | 54/58 | €9,998 | €29,063 | +€19,065 | +191% |
| Deferred charges and accrued income | 490/1 | €1,335 | €1,382 | +€46 | +3.5% |
| Total equity and liabilities | 10/49 | €35,133 | €41,047 | +€5,915 | +16.8% |
| Equity | 10/15 | €32,190 | €35,958 | +€3,768 | +11.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,011 | €15,778 | +€3,768 | +31.4% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €15,768 | +€3,768 | +31.4% |
| Profit (loss) carried forward | 14 | €179 | €179 | +€0 | 0.0% |
| Amounts payable | 17/49 | €2,943 | €5,089 | +€2,147 | +73.0% |
| Amounts payable within one year | 42/48 | €2,943 | €5,089 | +€2,147 | +73.0% |
| Trade debts | 44 | €1,168 | €2,511 | +€1,344 | +115% |
| Suppliers | 440/4 | €1,168 | €2,511 | +€1,344 | +115% |
| Taxes, remuneration and social security | 45 | €1,775 | €2,578 | +€803 | +45.2% |
| Taxes | 450/3 | €1,775 | €2,578 | +€803 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,295 | €9,492 | +€197 | +2.1% |
| Other operating charges | 640/8 | €536 | €549 | +€13 | +2.5% |
| Gross operating margin | 9900 | €8,104 | €15,826 | +€7,721 | +95.3% |
| Operating profit (loss) | 9901 | -€1,726 | €5,785 | +€7,511 | |
| Financial charges | 65/66B | €140 | €141 | +€1 | +0.6% |
| Recurring financial charges | 65 | €140 | €141 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,866 | €5,645 | +€7,510 | |
| Income taxes | 67/77 | €2 | €1,877 | +€1,874 | +83,680% |
| Profit (loss) for the period | 9904 | -€1,868 | €3,768 | +€5,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,868 | €3,768 | +€5,636 |
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 29 October 2026 via checked.be.