SCIARRADK: 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.
SCIARRADK
Largest movements
- Receivables within one year +€16,745
up €16,745 (+481%), from €3,484 to €20,229
of which Trade receivables: +€16,185
- Cash +€4,961
up €4,961 (+26.5%), from €18,734 to €23,695
mainly Net result for the year (+€52,454) and Trade debts (+€988)
- Profit (loss) carried forward +€52,454
new in 2025: €52,454
- Debts after one year -€30,458
down €30,458 (-17.9%), from €170,458 to €140,000
of which Financial debts: -€30,458
- Gross operating margin +€19,157
up €19,157 (+43.6%), from €43,909 to €63,066
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 | €322,218 | €343,924 | +€21,707 | +6.7% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €22,218 | €43,924 | +€21,707 | +97.7% |
| Amounts receivable within one year | 40/41 | €3,484 | €20,229 | +€16,745 | +481% |
| Trade receivables | 40 | - | €16,185 | +€16,185 | |
| Other amounts receivable | 41 | €3,484 | €4,044 | +€561 | +16.1% |
| Cash at bank and in hand | 54/58 | €18,734 | €23,695 | +€4,961 | +26.5% |
| Total equity and liabilities | 10/49 | €322,218 | €343,924 | +€21,707 | +6.7% |
| Equity | 10/15 | €110,171 | €162,624 | +€52,454 | +47.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,171 | €100,171 | = | 0.0% |
| Distributable reserves | 133 | €100,171 | €100,171 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €52,454 | +€52,454 | |
| Amounts payable | 17/49 | €212,047 | €181,300 | -€30,747 | -14.5% |
| Amounts payable after more than one year | 17 | €170,458 | €140,000 | -€30,458 | -17.9% |
| Financial debts | 170/4 | €30,458 | - | -€30,458 | |
| Other amounts payable | 178/9 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,589 | €41,300 | -€289 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €30,227 | €30,458 | +€231 | +0.8% |
| Financial debts | 43 | €3,333 | €3,129 | -€205 | -6.1% |
| Credit institutions | 430/8 | €3,333 | €3,129 | -€205 | -6.1% |
| Trade debts | 44 | €57 | €1,044 | +€988 | +1,745% |
| Suppliers | 440/4 | €57 | €1,044 | +€988 | +1,745% |
| Taxes, remuneration and social security | 45 | €7,110 | €5,783 | -€1,328 | -18.7% |
| Taxes | 450/3 | €5,037 | €5,783 | +€746 | +14.8% |
| Remuneration and social security | 454/9 | €2,074 | - | -€2,074 | |
| Other amounts payable | 47/48 | €862 | €887 | +€25 | +2.9% |
| Other operating charges | 640/8 | €1,091 | €1,106 | +€15 | +1.4% |
| Gross operating margin | 9900 | €43,909 | €63,066 | +€19,157 | +43.6% |
| Operating profit (loss) | 9901 | €42,818 | €61,959 | +€19,142 | +44.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,396 | €1,802 | -€594 | -24.8% |
| Recurring financial charges | 65 | €2,396 | €1,802 | -€594 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €40,421 | €60,158 | +€19,737 | +48.8% |
| Income taxes | 67/77 | €8,251 | €7,705 | -€547 | -6.6% |
| Profit (loss) for the period | 9904 | €32,170 | €52,454 | +€20,283 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,170 | €52,454 | +€20,283 | +63.1% |
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 18 October 2026 via checked.be.