Scintilla: 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.
Scintilla
Largest movements
- Cash -€13,778
down €13,778 (-22.7%), from €60,812 to €47,035
mainly Net result for the year (-€23,504) and Stocks and contracts (-€4,395)
- Stocks and contracts +€4,395
up €4,395 (+10.9%), from €40,365 to €44,760
- Tangible fixed assets -€1,271
down €1,271 (-39.3%), from €3,236 to €1,966
- Profit (loss) carried forward -€23,504
down €23,504, from €20,702 to -€2,802
- Tax, wage and social debts +€12,902
up €12,902 (+69.9%), from €18,448 to €31,350
of which Taxes: +€12,165
- Staff costs +€14,472
up €14,472 (+31.9%), from €45,390 to €59,861
- Gross operating margin -€2,058
down €2,058 (-5.0%), from €40,946 to €38,888
- Purchases and services -€1,724
down €1,724 (-1.4%), from €124,264 to €122,540
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 | €109,669 | €99,358 | -€10,311 | -9.4% |
| Fixed assets | 21/28 | €3,236 | €1,966 | -€1,271 | -39.3% |
| Tangible fixed assets | 22/27 | €3,236 | €1,966 | -€1,271 | -39.3% |
| Other tangible fixed assets | 26 | €3,236 | €1,966 | -€1,271 | -39.3% |
| Current assets | 29/58 | €106,433 | €97,393 | -€9,040 | -8.5% |
| Stocks and contracts in progress | 3 | €40,365 | €44,760 | +€4,395 | +10.9% |
| Stocks | 30/36 | €40,365 | €44,760 | +€4,395 | +10.9% |
| Amounts receivable within one year | 40/41 | €5,255 | €5,598 | +€343 | +6.5% |
| Other amounts receivable | 41 | €5,255 | €5,598 | +€343 | +6.5% |
| Cash at bank and in hand | 54/58 | €60,812 | €47,035 | -€13,778 | -22.7% |
| Total equity and liabilities | 10/49 | €109,669 | €99,358 | -€10,311 | -9.4% |
| Equity | 10/15 | €65,392 | €41,887 | -€23,504 | -35.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,489 | €38,489 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,629 | €36,629 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,702 | -€2,802 | -€23,504 | |
| Amounts payable | 17/49 | €44,277 | €57,471 | +€13,193 | +29.8% |
| Amounts payable within one year | 42/48 | €44,277 | €57,471 | +€13,193 | +29.8% |
| Financial debts | 43 | - | €424 | +€424 | |
| Credit institutions | 430/8 | - | €424 | +€424 | |
| Trade debts | 44 | €7,789 | €8,064 | +€275 | +3.5% |
| Suppliers | 440/4 | €7,789 | €8,064 | +€275 | +3.5% |
| Taxes, remuneration and social security | 45 | €18,448 | €31,350 | +€12,902 | +69.9% |
| Taxes | 450/3 | €5,353 | €17,518 | +€12,165 | +227.3% |
| Remuneration and social security | 454/9 | €13,095 | €13,832 | +€737 | +5.6% |
| Other amounts payable | 47/48 | €18,040 | €17,633 | -€407 | -2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,264 | €122,540 | -€1,724 | -1.4% |
| Remuneration, social security and pensions | 62 | €45,390 | €59,861 | +€14,472 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,271 | €1,271 | = | 0.0% |
| Other operating charges | 640/8 | €587 | €747 | +€160 | +27.3% |
| Gross operating margin | 9900 | €40,946 | €38,888 | -€2,058 | -5.0% |
| Operating profit (loss) | 9901 | -€6,301 | -€22,991 | -€16,690 | -264.9% |
| Financial charges | 65/66B | €355 | €513 | +€158 | +44.4% |
| Recurring financial charges | 65 | €355 | €513 | +€158 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,657 | -€23,504 | -€16,848 | -253.1% |
| Profit (loss) for the period | 9904 | -€6,657 | -€23,504 | -€16,848 | -253.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,657 | -€23,504 | -€16,848 | -253.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.