SCOLAR CONSULTING: 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.
SCOLAR CONSULTING
Largest movements
- Cash +€26,391
up €26,391 (+60.1%), from €43,902 to €70,293
mainly Other debts (+€133,849) and Net result for the year (+€128,264)
- Deferred charges and accrued income +€11,900
up €11,900 (+1,815%), from €656 to €12,556
- Other debts +€133,849
up €133,849 (+169%), from €79,047 to €212,896
- Reserves -€87,736
down €87,736 (-97.4%), from €90,112 to €2,377
of which Distributable reserves: -€87,736
- Debts after one year -€12,175
down €12,175 (-74.9%), from €16,265 to €4,090
- Gross operating margin +€59,470
up €59,470 (+58.7%), from €101,362 to €160,831
- Taxes +€15,011
up €15,011 (+61.7%), from €24,314 to €39,325
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 | €225,922 | €264,066 | +€38,144 | +16.9% |
| Fixed assets | 21/28 | €166,844 | €166,698 | -€147 | -0.1% |
| Tangible fixed assets | 22/27 | €16,844 | €16,698 | -€147 | -0.9% |
| Plant, machinery and equipment | 23 | €963 | €1,178 | +€214 | +22.3% |
| Furniture and vehicles | 24 | €15,881 | €15,520 | -€361 | -2.3% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €59,078 | €97,368 | +€38,291 | +64.8% |
| Amounts receivable within one year | 40/41 | €14,520 | €14,520 | = | 0.0% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,902 | €70,293 | +€26,391 | +60.1% |
| Deferred charges and accrued income | 490/1 | €656 | €12,556 | +€11,900 | +1,815% |
| Total equity and liabilities | 10/49 | €225,922 | €264,066 | +€38,144 | +16.9% |
| Equity | 10/15 | €108,712 | €20,977 | -€87,736 | -80.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,112 | €2,377 | -€87,736 | -97.4% |
| 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 | €88,252 | €517 | -€87,736 | -99.4% |
| Amounts payable | 17/49 | €117,210 | €243,089 | +€125,879 | +107% |
| Amounts payable after more than one year | 17 | €16,265 | €4,090 | -€12,175 | -74.9% |
| Financial debts | 170/4 | €16,265 | €4,090 | -€12,175 | -74.9% |
| Amounts payable within one year | 42/48 | €100,944 | €238,879 | +€137,935 | +137% |
| Current portion of amounts payable after more than one year | 42 | €12,034 | €12,175 | +€141 | +1.2% |
| Trade debts | 44 | €4,115 | €6,389 | +€2,274 | +55.3% |
| Suppliers | 440/4 | €4,115 | €6,389 | +€2,274 | +55.3% |
| Taxes, remuneration and social security | 45 | €5,748 | €7,419 | +€1,671 | +29.1% |
| Taxes | 450/3 | €5,748 | €7,419 | +€1,671 | +29.1% |
| Other amounts payable | 47/48 | €79,047 | €212,896 | +€133,849 | +169% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,793 | €5,200 | +€406 | +8.5% |
| Other operating charges | 640/8 | €715 | €507 | -€208 | -29.0% |
| Gross operating margin | 9900 | €101,362 | €160,831 | +€59,470 | +58.7% |
| Operating profit (loss) | 9901 | €95,853 | €155,125 | +€59,271 | +61.8% |
| Financial income | 75/76B | €15,000 | €15,000 | = | 0.0% |
| Recurring financial income | 75 | €15,000 | €15,000 | = | 0.0% |
| Financial charges | 65/66B | €3,048 | €2,535 | -€513 | -16.8% |
| Recurring financial charges | 65 | €3,048 | €2,535 | -€513 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €107,805 | €167,589 | +€59,784 | +55.5% |
| Income taxes | 67/77 | €24,314 | €39,325 | +€15,011 | +61.7% |
| Profit (loss) for the period | 9904 | €83,491 | €128,264 | +€44,773 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,491 | €128,264 | +€44,773 | +53.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.