SCENTAROM: 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.
SCENTAROM
Largest movements
- Cash +€1.1m
up €1.1m (+260%), from €432,325 to €1.6m
mainly Net result for the year (+€1.0m) and Receivables within one year (+€63,200)
- Receivables within one year -€63,200
down €63,200 (-8.6%), from €736,072 to €672,872
of which Trade receivables: -€92,516
- Profit (loss) carried forward +€1.0m
up €1.0m (+23.8%), from €4.3m to €5.3m
- Trade debts -€64,276
down €64,276 (-37.5%), from €171,217 to €106,941
- Gross operating margin -€93,297
down €93,297 (-5.1%), from €1.8m to €1.7m
- Financial income +€38,702
up €38,702 (+40.5%), from €95,587 to €134,289
- Staff costs -€33,584
down €33,584 (-7.0%), from €479,495 to €445,911
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 | €5,261,910 | €6,242,272 | +€980,362 | +18.6% |
| Fixed assets | 21/28 | €3,643,532 | €3,609,853 | -€33,679 | -0.9% |
| Intangible fixed assets | 21 | €500 | €0 | -€500 | -100% |
| Tangible fixed assets | 22/27 | €616,599 | €583,420 | -€33,179 | -5.4% |
| Land and buildings | 22 | €542,723 | €530,452 | -€12,270 | -2.3% |
| Plant, machinery and equipment | 23 | €53,786 | €43,274 | -€10,512 | -19.5% |
| Furniture and vehicles | 24 | €20,090 | €9,693 | -€10,396 | -51.7% |
| Financial fixed assets | 28 | €3,026,433 | €3,026,433 | = | 0.0% |
| Current assets | 29/58 | €1,618,378 | €2,632,419 | +€1.0m | +62.7% |
| Stocks and contracts in progress | 3 | €433,703 | €391,795 | -€41,908 | -9.7% |
| Stocks | 30/36 | €433,703 | €391,795 | -€41,908 | -9.7% |
| Amounts receivable within one year | 40/41 | €736,072 | €672,872 | -€63,200 | -8.6% |
| Trade receivables | 40 | €726,249 | €633,733 | -€92,516 | -12.7% |
| Other amounts receivable | 41 | €9,823 | €39,138 | +€29,315 | +298% |
| Cash at bank and in hand | 54/58 | €432,325 | €1,555,365 | +€1.1m | +260% |
| Deferred charges and accrued income | 490/1 | €16,278 | €12,387 | -€3,891 | -23.9% |
| Total equity and liabilities | 10/49 | €5,261,910 | €6,242,272 | +€980,362 | +18.6% |
| Equity | 10/15 | €4,945,910 | €5,973,383 | +€1.0m | +20.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €434,172 | €434,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €414,172 | €414,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,311,738 | €5,339,211 | +€1.0m | +23.8% |
| Amounts payable | 17/49 | €316,000 | €268,889 | -€47,111 | -14.9% |
| Amounts payable within one year | 42/48 | €316,000 | €268,889 | -€47,111 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €1,326 | €0 | -€1,326 | -100% |
| Trade debts | 44 | €171,217 | €106,941 | -€64,276 | -37.5% |
| Suppliers | 440/4 | €171,217 | €106,941 | -€64,276 | -37.5% |
| Taxes, remuneration and social security | 45 | €143,457 | €161,948 | +€18,491 | +12.9% |
| Taxes | 450/3 | €55,194 | €77,906 | +€22,713 | +41.2% |
| Remuneration and social security | 454/9 | €88,264 | €84,042 | -€4,222 | -4.8% |
| Remuneration, social security and pensions | 62 | €479,495 | €445,911 | -€33,584 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,801 | €36,743 | +€3,943 | +12.0% |
| Other operating charges | 640/8 | €10,524 | €10,593 | +€69 | +0.7% |
| Gross operating margin | 9900 | €1,827,081 | €1,733,784 | -€93,297 | -5.1% |
| Operating profit (loss) | 9901 | €1,304,261 | €1,240,537 | -€63,724 | -4.9% |
| Financial income | 75/76B | €95,587 | €134,289 | +€38,702 | +40.5% |
| Recurring financial income | 75 | €95,587 | €134,289 | +€38,702 | +40.5% |
| Financial charges | 65/66B | €451 | €306 | -€145 | -32.2% |
| Recurring financial charges | 65 | €451 | €306 | -€145 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €1,399,397 | €1,374,520 | -€24,877 | -1.8% |
| Income taxes | 67/77 | €351,907 | €347,047 | -€4,861 | -1.4% |
| Profit (loss) for the period | 9904 | €1,047,489 | €1,027,473 | -€20,016 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,047,489 | €1,027,473 | -€20,016 | -1.9% |
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 23 October 2026 via checked.be.