Scola: 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.
Scola
Largest movements
- Tangible fixed assets +€3.5m
up €3.5m (+36.9%), from €9.4m to €12.9m
of which Land and buildings: +€5.0m
- Current assets +€1.5m
up €1.5m (+38.0%), from €3.9m to €5.4m
of which Receivables within one year: +€1.2m
- Total equity and liabilities +€5.0m
up €5.0m (+37.2%), from €13.4m to €18.3m
of which Equity: +€14.7m
- Services and other goods +€1.8m
new in 2025: €1.8m
- Turnover +€1.7m
new in 2025: €1.7m
- Staff costs +€1.3m
new in 2025: €1.3m
- Depreciation +€749,189
new in 2025: €749,189
- Goods and materials +€537,505
new in 2025: €537,505
From the 2022 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Fixed assets | 21/28 | €9,433,703 | €12,915,391 | +€3.5m | +36.9% |
| Tangible fixed assets | 22/27 | €9,433,703 | €12,915,391 | +€3.5m | +36.9% |
| Land and buildings | 22 | - | €5,007,244 | +€5.0m | |
| Plant, machinery and equipment | 23 | - | €328,853 | +€328,853 | |
| Furniture and vehicles | 24 | €216,768 | €181,707 | -€35,062 | -16.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,689,882 | €5,167,202 | +€477,320 | +10.2% |
| Assets under construction and advance payments | 27 | - | €2,230,385 | +€2.2m | |
| Current assets | 29/58 | €3,921,686 | €5,411,969 | +€1.5m | +38.0% |
| Amounts receivable within one year | 40/41 | €2,520,201 | €3,685,890 | +€1.2m | +46.3% |
| Trade receivables | 40 | €2,262,725 | €2,524,990 | +€262,265 | +11.6% |
| Other amounts receivable | 41 | - | €1,160,900 | +€1.2m | |
| Current investments | 50/53 | - | €1,100,000 | +€1.1m | |
| Cash at bank and in hand | 54/58 | €1,285,179 | €464,115 | -€821,064 | -63.9% |
| Deferred charges and accrued income | 490/1 | - | €161,964 | +€161,964 | |
| Total equity and liabilities | 10/49 | €13,355,389 | €18,327,360 | +€5.0m | +37.2% |
| Equity | 10/15 | - | €14,725,085 | +€14.7m | |
| Contributions | 10/11 | - | €1,764,680 | +€1.8m | |
| Capital | 10 | - | €1,764,680 | +€1.8m | |
| Profit (loss) carried forward | 14 | - | €3,913,330 | +€3.9m | |
| Investment grants | 15 | - | €9,047,074 | +€9.0m | |
| Provisions and deferred taxes | 16 | - | €97,750 | +€97,750 | |
| Provisions for liabilities and charges | 160/5 | - | €97,750 | +€97,750 | |
| Environmental obligations | 163 | - | €97,750 | +€97,750 | |
| Amounts payable | 17/49 | - | €3,504,525 | +€3.5m | |
| Amounts payable after more than one year | 17 | - | €1,420,493 | +€1.4m | |
| Financial debts | 170/4 | - | €1,420,493 | +€1.4m | |
| Credit institutions | 173 | €508,702 | €1,282,993 | +€774,290 | +152% |
| Other loans | 174 | - | €137,500 | +€137,500 | |
| Amounts payable within one year | 42/48 | - | €470,455 | +€470,455 | |
| Current portion of amounts payable after more than one year | 42 | - | €106,895 | +€106,895 | |
| Financial debts | 43 | - | €30,000 | +€30,000 | |
| Other loans | 439 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | - | €192,934 | +€192,934 | |
| Advances received on contracts in progress | 46 | - | €3,630 | +€3,630 | |
| Taxes, remuneration and social security | 45 | - | €134,454 | +€134,454 | |
| Taxes | 450/3 | €12,539 | €11,860 | -€679 | -5.4% |
| Remuneration and social security | 454/9 | €99,911 | €122,594 | +€22,683 | +22.7% |
| Accrued charges and deferred income | 492/3 | - | €1,613,578 | +€1.6m | |
| Turnover | 70 | - | €1,677,282 | +€1.7m | |
| Membership fees, donations, legacies and grants | 73 | - | €3,112,252 | +€3.1m | |
| Other operating income | 74 | - | €202,520 | +€202,520 | |
| Goods for resale, raw materials and consumables | 60 | - | €537,505 | +€537,505 | |
| Services and other goods | 61 | - | €1,766,986 | +€1.8m | |
| Remuneration, social security and pensions | 62 | - | €1,342,187 | +€1.3m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €749,189 | +€749,189 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,068 | +€3,068 | |
| Recurring financial income | 75 | - | €17,667 | +€17,667 | |
| Recurring financial charges | 65 | - | -€46,442 | -€46,442 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.