Scent & Source: 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.
Scent & Source
Largest movements
- Cash -€12,721
no longer reported in 2025 (was €12,721)
- Deferred charges and accrued income -€6,000
no longer reported in 2025 (was €6,000)
- Receivables within one year -€3,119
down €3,119 (-35.3%), from €8,832 to €5,714
of which Other amounts receivable: -€1,790
- Tax, wage and social debts -€24,789
no longer reported in 2025 (was €24,789)
of which Taxes: -€15,781
- Other debts +€20,393
new in 2025: €20,393
- Profit (loss) carried forward -€17,666
down €17,666, from €1,187 to -€16,479
- Gross operating margin -€17,495
down €17,495, from €1,710 to -€15,785
- Other operating charges -€501
down €501 (-43.4%), from €1,154 to €653
From the 2023 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 financial 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 | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,776 | €5,714 | -€22,063 | -79.4% |
| Fixed assets | 21/28 | €223 | - | -€223 | |
| Tangible fixed assets | 22/27 | €223 | - | -€223 | |
| Plant, machinery and equipment | 23 | €223 | - | -€223 | |
| Current assets | 29/58 | €27,554 | €5,714 | -€21,840 | -79.3% |
| Amounts receivable within one year | 40/41 | €8,832 | €5,714 | -€3,119 | -35.3% |
| Trade receivables | 40 | €1,329 | - | -€1,329 | |
| Other amounts receivable | 41 | €7,504 | €5,714 | -€1,790 | -23.9% |
| Cash at bank and in hand | 54/58 | €12,721 | - | -€12,721 | |
| Deferred charges and accrued income | 490/1 | €6,000 | - | -€6,000 | |
| Total equity and liabilities | 10/49 | €27,776 | €5,714 | -€22,063 | -79.4% |
| Equity | 10/15 | €2,987 | -€14,679 | -€17,666 | |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,187 | -€16,479 | -€17,666 | |
| Amounts payable | 17/49 | €24,789 | €20,393 | -€4,396 | -17.7% |
| Amounts payable within one year | 42/48 | €24,789 | €20,393 | -€4,396 | -17.7% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €24,789 | - | -€24,789 | |
| Taxes | 450/3 | €15,781 | - | -€15,781 | |
| Remuneration and social security | 454/9 | €9,009 | - | -€9,009 | |
| Other amounts payable | 47/48 | - | €20,393 | +€20,393 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111 | - | -€111 | |
| Other operating charges | 640/8 | €1,154 | €653 | -€501 | -43.4% |
| Non-recurring operating charges | 66A | - | €111 | +€111 | |
| Gross operating margin | 9900 | €1,710 | -€15,785 | -€17,495 | |
| Operating profit (loss) | 9901 | €444 | -€16,550 | -€16,994 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €142 | €55 | -€88 | -61.6% |
| Recurring financial charges | 65 | €142 | €55 | -€88 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €302 | -€16,604 | -€16,906 | |
| Profit (loss) for the period | 9904 | €302 | -€16,604 | -€16,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €302 | -€16,604 | -€16,906 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.