Scent World: 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 World
Largest movements
- Receivables within one year +€126,153
up €126,153 (+485%), from €26,026 to €152,179
of which Trade receivables: +€91,739
- Stocks and contracts -€4,250
down €4,250 (-22.1%), from €19,250 to €15,000
- Cash +€3,213
up €3,213 (+84.2%), from €3,817 to €7,030
mainly Trade debts (+€104,139) and Net result for the year (+€16,912)
- Trade debts +€104,139
up €104,139 (+2,065%), from €5,043 to €109,182
- Reserves +€16,912
up €16,912 (+1,293%), from €1,308 to €18,220
- Short-term financial debts +€4,739
up €4,739 (+22.7%), from €20,877 to €25,616
- Staff costs -€81,148
down €81,148, from €79,094 to -€2,055
- Gross operating margin -€65,906
down €65,906 (-71.7%), from €91,863 to €25,957
- Taxes +€3,225
up €3,225 (+210%), from €1,537 to €4,761
- Financial charges -€2,100
down €2,100 (-25.0%), from €8,411 to €6,312
- Financial income +€1,257
up €1,257 (+396%), from €317 to €1,574
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,314 | €176,487 | +€126,172 | +251% |
| Fixed assets | 21/28 | €923 | €1,578 | +€655 | +70.9% |
| Tangible fixed assets | 22/27 | €923 | €1,578 | +€655 | +70.9% |
| Plant, machinery and equipment | 23 | - | €1,090 | +€1,090 | |
| Furniture and vehicles | 24 | €923 | €489 | -€435 | -47.1% |
| Current assets | 29/58 | €49,391 | €174,908 | +€125,517 | +254% |
| Stocks and contracts in progress | 3 | €19,250 | €15,000 | -€4,250 | -22.1% |
| Stocks | 30/36 | €19,250 | €15,000 | -€4,250 | -22.1% |
| Amounts receivable within one year | 40/41 | €26,026 | €152,179 | +€126,153 | +485% |
| Trade receivables | 40 | €413 | €92,153 | +€91,739 | +22,201% |
| Other amounts receivable | 41 | €25,613 | €60,026 | +€34,413 | +134% |
| Cash at bank and in hand | 54/58 | €3,817 | €7,030 | +€3,213 | +84.2% |
| Deferred charges and accrued income | 490/1 | €298 | €700 | +€402 | +135% |
| Total equity and liabilities | 10/49 | €50,314 | €176,487 | +€126,172 | +251% |
| Equity | 10/15 | €21,308 | €38,220 | +€16,912 | +79.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,308 | €18,220 | +€16,912 | +1,293% |
| Distributable reserves | 133 | €1,308 | €18,220 | +€16,912 | +1,293% |
| Amounts payable | 17/49 | €29,007 | €138,266 | +€109,260 | +377% |
| Amounts payable within one year | 42/48 | €29,003 | €136,797 | +€107,795 | +372% |
| Financial debts | 43 | €20,877 | €25,616 | +€4,739 | +22.7% |
| Credit institutions | 430/8 | €20,877 | €25,616 | +€4,739 | +22.7% |
| Trade debts | 44 | €5,043 | €109,182 | +€104,139 | +2,065% |
| Suppliers | 440/4 | €5,043 | €109,182 | +€104,139 | +2,065% |
| Taxes, remuneration and social security | 45 | €3,083 | €2,000 | -€1,083 | -35.1% |
| Remuneration and social security | 454/9 | €3,083 | €2,000 | -€1,083 | -35.1% |
| Accrued charges and deferred income | 492/3 | €4 | €1,469 | +€1,465 | +36,722% |
| Remuneration, social security and pensions | 62 | €79,094 | -€2,055 | -€81,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | €690 | +€309 | +81.0% |
| Other operating charges | 640/8 | €1,450 | €911 | -€539 | -37.2% |
| Gross operating margin | 9900 | €91,863 | €25,957 | -€65,906 | -71.7% |
| Operating profit (loss) | 9901 | €10,938 | €26,411 | +€15,473 | +141% |
| Financial income | 75/76B | €317 | €1,574 | +€1,257 | +396% |
| Recurring financial income | 75 | €317 | €1,574 | +€1,257 | +396% |
| Financial charges | 65/66B | €8,411 | €6,312 | -€2,100 | -25.0% |
| Recurring financial charges | 65 | €8,411 | €6,312 | -€2,100 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €2,844 | €21,674 | +€18,830 | +662% |
| Income taxes | 67/77 | €1,537 | €4,761 | +€3,225 | +210% |
| Profit (loss) for the period | 9904 | €1,308 | €16,912 | +€15,605 | +1,193% |
| Profit (loss) for the period to be appropriated | 9905 | €1,308 | €16,912 | +€15,605 | +1,193% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.