Scofibel: 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.
Scofibel
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash +€18,819
up €18,819 (+1010.7%), from €1,862 to €20,681
mainly Net result for the year (+€74,725) and Current investments (+€50,000)
- Tangible fixed assets -€6,645
down €6,645 (-13.5%), from €49,208 to €42,563
of which Furniture and vehicles: -€3,894
- Reserves -€24,256
down €24,256 (-29.4%), from €82,500 to €58,244
- Other debts -€7,143
no longer reported in 2025 (was €7,143)
- Profit (loss) carried forward -€7,045
no longer reported in 2025 (was €7,045)
- Turnover +€118,329
new in 2025: €118,329
- Gross operating margin +€93,472
up €93,472 (+534.7%), from €17,481 to €110,953
- Taxes +€24,831
up €24,831 (+1262.4%), from €1,967 to €26,798
- Purchases and services +€1,697
up €1,697 (+29.9%), from €5,679 to €7,376
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 | €101,688 | €63,244 | -€38,444 | -37.8% |
| Fixed assets | 21/28 | €49,208 | €42,563 | -€6,645 | -13.5% |
| Tangible fixed assets | 22/27 | €49,208 | €42,563 | -€6,645 | -13.5% |
| Land and buildings | 22 | €43,119 | €40,368 | -€2,751 | -6.4% |
| Furniture and vehicles | 24 | €6,089 | €2,195 | -€3,894 | -64.0% |
| Current assets | 29/58 | €52,480 | €20,681 | -€31,799 | -60.6% |
| Amounts receivable within one year | 40/41 | €618 | - | -€618 | |
| Other amounts receivable | 41 | €618 | - | -€618 | |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €1,862 | €20,681 | +€18,819 | +1010.7% |
| Total equity and liabilities | 10/49 | €101,688 | €63,244 | -€38,444 | -37.8% |
| Equity | 10/15 | €94,545 | €63,244 | -€31,301 | -33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,500 | €58,244 | -€24,256 | -29.4% |
| Distributable reserves | 133 | €82,500 | €58,244 | -€24,256 | -29.4% |
| Profit (loss) carried forward | 14 | €7,045 | - | -€7,045 | |
| Amounts payable | 17/49 | €7,143 | - | -€7,143 | |
| Amounts payable within one year | 42/48 | €7,143 | - | -€7,143 | |
| Other amounts payable | 47/48 | €7,143 | - | -€7,143 | |
| Turnover | 70 | - | €118,329 | +€118,329 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,679 | €7,376 | +€1,697 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,453 | €9,287 | -€166 | -1.8% |
| Other operating charges | 640/8 | €734 | €757 | +€23 | +3.2% |
| Gross operating margin | 9900 | €17,481 | €110,953 | +€93,472 | +534.7% |
| Operating profit (loss) | 9901 | €7,294 | €100,909 | +€93,615 | +1283.5% |
| Financial income | 75/76B | €1,335 | €614 | -€721 | -54.0% |
| Recurring financial income | 75 | €1,335 | €614 | -€721 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €8,629 | €101,523 | +€92,894 | +1076.5% |
| Income taxes | 67/77 | €1,967 | €26,798 | +€24,831 | +1262.4% |
| Profit (loss) for the period | 9904 | €6,662 | €74,725 | +€68,063 | +1021.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,662 | €74,725 | +€68,063 | +1021.7% |
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 7 October 2026 via checked.be.