SCOLARES: 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.
What changed
SCOLARES
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€56,967
2024 · €503,707-€446,740
Equity
€4.7m
2024 · €4.7m+€56,967
Cash
€849,492
2024 · €1.5m-€682,785
Balance sheet total
€5.5m
2024 · €5.6m-€14,331
Largest movements
Assets
- Cash -€682,785
down €682,785 (-44.6%), from €1.5m to €849,492
mainly Investment in fixed assets (net) (-€912,012) and Current investments (-€261,538)
- Current investments +€261,538
up €261,538 (+42.8%), from €611,409 to €872,947
- Intangible fixed assets +€203,157
up €203,157 (+6.6%), from €3.1m to €3.3m
- Receivables within one year +€202,783
up €202,783 (+104%), from €195,753 to €398,536
of which Trade receivables: +€249,459
Equity and liabilities
- Reserves +€76,059
up €76,059 (+2.2%), from €3.5m to €3.6m
- Debts within one year -€66,191
down €66,191 (-7.8%), from €843,658 to €777,467
Income statement
- Gross operating margin -€233,036
down €233,036 (-9.4%), from €2.5m to €2.2m
- Depreciation +€93,012
up €93,012 (+15.6%), from €597,475 to €690,487
- Financial income +€63,226
up €63,226 (+151,186%), from €42 to €63,268
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.
Result 2024
€503,707
Gross operating margin
-€233,036
Staff costs
+€16,296
Depreciation
-€93,012
Write-downs
-€2,158
Other operating charges
-€2,421
Other operating items
-€194,597
Financial income
+€63,226
Financial charges
-€1,198
Taxes
+€160
Result 2025
€56,967
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€494,681
Investment
-€1.2m
Financing
-€3,917
Cash 2024
€1.5m
From operations (derived)
+€494,681
Net result for the year
+€56,967
Depreciation
+€690,487
Receivables within one year
-€202,783
Deferred charges and accrued income
+€17,391
Debts within one year
-€66,191
Accrued charges and deferred income
-€1,190
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€912,012
Current investments
-€261,538
Financing
-€3,917
Debts after one year
-€3,917
Contributions, distributions and other
+€0
Cash 2025
€849,492
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,562,976 | €5,548,645 | -€14,331 | -0.3% |
| Fixed assets | 21/28 | €3,153,577 | €3,375,102 | +€221,525 | +7.0% |
| Intangible fixed assets | 21 | €3,070,059 | €3,273,216 | +€203,157 | +6.6% |
| Tangible fixed assets | 22/27 | €73,670 | €72,428 | -€1,242 | -1.7% |
| Plant, machinery and equipment | 23 | - | €8,502 | +€8,502 | |
| Furniture and vehicles | 24 | €34,108 | €23,405 | -€10,703 | -31.4% |
| Other tangible fixed assets | 26 | €39,562 | €40,521 | +€959 | +2.4% |
| Financial fixed assets | 28 | €9,848 | €29,458 | +€19,610 | +199% |
| Current assets | 29/58 | €2,409,399 | €2,173,543 | -€235,856 | -9.8% |
| Amounts receivable within one year | 40/41 | €195,753 | €398,536 | +€202,783 | +104% |
| Trade receivables | 40 | €117,098 | €366,557 | +€249,459 | +213% |
| Other amounts receivable | 41 | €78,655 | €31,979 | -€46,676 | -59.3% |
| Current investments | 50/53 | €611,409 | €872,947 | +€261,538 | +42.8% |
| Cash at bank and in hand | 54/58 | €1,532,277 | €849,492 | -€682,785 | -44.6% |
| Deferred charges and accrued income | 490/1 | €69,959 | €52,568 | -€17,391 | -24.9% |
| Total equity and liabilities | 10/49 | €5,562,976 | €5,548,645 | -€14,331 | -0.3% |
| Equity | 10/15 | €4,690,937 | €4,747,904 | +€56,967 | +1.2% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Capital | 10 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €3,511,946 | €3,588,005 | +€76,059 | +2.2% |
| Profit (loss) carried forward | 14 | €1,048,990 | €1,029,899 | -€19,091 | -1.8% |
| Amounts payable | 17/49 | €872,039 | €800,741 | -€71,298 | -8.2% |
| Amounts payable after more than one year | 17 | €3,917 | €0 | -€3,917 | -100% |
| Financial debts | 170/4 | €3,917 | €0 | -€3,917 | -100% |
| Amounts payable within one year | 42/48 | €843,658 | €777,467 | -€66,191 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €11,447 | €3,918 | -€7,529 | -65.8% |
| Trade debts | 44 | €581,729 | €634,371 | +€52,642 | +9.0% |
| Suppliers | 440/4 | €581,729 | €634,371 | +€52,642 | +9.0% |
| Advances received on contracts in progress | 46 | €657 | €657 | -€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €149,825 | €138,521 | -€11,304 | -7.5% |
| Taxes | 450/3 | €162 | €72 | -€90 | -55.5% |
| Remuneration and social security | 454/9 | €149,663 | €138,449 | -€11,214 | -7.5% |
| Accrued charges and deferred income | 492/3 | €24,464 | €23,274 | -€1,190 | -4.9% |
| Remuneration, social security and pensions | 62 | €1,349,186 | €1,332,890 | -€16,296 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €597,475 | €690,487 | +€93,012 | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,158 | +€2,158 | |
| Other operating charges | 640/8 | €18,048 | €20,469 | +€2,421 | +13.4% |
| Non-recurring operating charges | 66A | €963 | €195,560 | +€194,597 | +20,205% |
| Gross operating margin | 9900 | €2,471,045 | €2,238,009 | -€233,036 | -9.4% |
| Operating profit (loss) | 9901 | €505,374 | -€3,555 | -€508,929 | |
| Financial income | 75/76B | €42 | €63,268 | +€63,226 | +151,186% |
| Recurring financial income | 75 | €42 | €63,268 | +€63,226 | +151,186% |
| Financial charges | 65/66B | €1,548 | €2,746 | +€1,198 | +77.4% |
| Recurring financial charges | 65 | €1,548 | €2,746 | +€1,198 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €503,867 | €56,967 | -€446,900 | -88.7% |
| Income taxes | 67/77 | €160 | - | -€160 | |
| Profit (loss) for the period | 9904 | €503,707 | €56,967 | -€446,740 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €503,707 | €56,967 | -€446,740 | -88.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.