SCILLA: what changed
Two fiscal 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.
SCILLA
Largest movements
- Current investments +€574,085
up €574,085, from €0 to €574,085
- Financial fixed assets +€118,000
up €118,000 (+8.0%), from €1.5m to €1.6m
- Receivables within one year -€102,904
down €102,904 (-53.2%), from €193,569 to €90,665
of which Other amounts receivable: -€193,569
- Cash +€85,393
up €85,393 (+158.0%), from €54,041 to €139,434
mainly Net result for the year (+€326,433) and Other debts (+€194,213)
- Reserves +€326,433
up €326,433 (+18.5%), from €1.8m to €2.1m
of which Non-distributable reserves: +€574,085
- Other debts +€194,213
up €194,213 (+4487.3%), from €4,328 to €198,541
- Current portion of long-term debt +€125,108
new in 2025: €125,108
- Gross operating margin +€43,809
up €43,809 (+9.1%), from €479,625 to €523,434
- Staff costs +€40,077
new in 2025: €40,077
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.
Cash bridge derived
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 | €1,905,793 | €2,579,818 | +€674,025 | +35.4% |
| Fixed assets | 21/28 | €1,483,183 | €1,600,634 | +€117,451 | +7.9% |
| Tangible fixed assets | 22/27 | €1,648 | €1,098 | -€549 | -33.3% |
| Furniture and vehicles | 24 | €1,648 | €1,098 | -€549 | -33.3% |
| Financial fixed assets | 28 | €1,481,536 | €1,599,536 | +€118,000 | +8.0% |
| Current assets | 29/58 | €422,610 | €979,184 | +€556,575 | +131.7% |
| Amounts receivable after more than one year | 29 | €175,000 | €175,000 | = | 0.0% |
| Other amounts receivable | 291 | €175,000 | €175,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €193,569 | €90,665 | -€102,904 | -53.2% |
| Trade receivables | 40 | €0 | €90,665 | +€90,665 | |
| Other amounts receivable | 41 | €193,569 | €0 | -€193,569 | -100.0% |
| Current investments | 50/53 | €0 | €574,085 | +€574,085 | |
| Cash at bank and in hand | 54/58 | €54,041 | €139,434 | +€85,393 | +158.0% |
| Deferred charges and accrued income | 490/1 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €1,905,793 | €2,579,818 | +€674,025 | +35.4% |
| Equity | 10/15 | €1,830,315 | €2,156,748 | +€326,433 | +17.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,760,809 | €2,087,242 | +€326,433 | +18.5% |
| Non-distributable reserves | 130/1 | €6,200 | €580,285 | +€574,085 | +9259.4% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €574,085 | +€574,085 | |
| Distributable reserves | 133 | €1,754,609 | €1,506,957 | -€247,652 | -14.1% |
| Profit (loss) carried forward | 14 | €7,506 | €7,506 | = | 0.0% |
| Amounts payable | 17/49 | €75,479 | €423,071 | +€347,592 | +460.5% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €75,479 | €423,071 | +€347,592 | +460.5% |
| Current portion of amounts payable after more than one year | 42 | - | €125,108 | +€125,108 | |
| Trade debts | 44 | €2,194 | €20,510 | +€18,317 | +835.0% |
| Suppliers | 440/4 | €2,194 | €20,510 | +€18,317 | +835.0% |
| Taxes, remuneration and social security | 45 | €68,957 | €78,912 | +€9,955 | +14.4% |
| Taxes | 450/3 | €66,794 | €72,742 | +€5,947 | +8.9% |
| Remuneration and social security | 454/9 | €2,163 | €6,170 | +€4,008 | +185.3% |
| Other amounts payable | 47/48 | €4,328 | €198,541 | +€194,213 | +4487.3% |
| Remuneration, social security and pensions | 62 | - | €40,077 | +€40,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €1,658 | +€1,109 | +201.9% |
| Other operating charges | 640/8 | €5,802 | €1,442 | -€4,360 | -75.1% |
| Non-recurring operating charges | 66A | - | €150 | +€150 | |
| Gross operating margin | 9900 | €479,625 | €523,434 | +€43,809 | +9.1% |
| Operating profit (loss) | 9901 | €473,274 | €480,107 | +€6,833 | +1.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €54 | €59 | +€5 | +9.1% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €473,220 | €480,048 | +€6,828 | +1.4% |
| Income taxes | 67/77 | €151,012 | €153,615 | +€2,604 | +1.7% |
| Profit (loss) for the period | 9904 | €322,209 | €326,433 | +€4,225 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €322,209 | €326,433 | +€4,225 | +1.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.