SCOLAS: 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.
SCOLAS
Largest movements
- Receivables within one year -€682,315
down €682,315 (-47.0%), from €1.5m to €767,925
of which Other amounts receivable: -€651,077
- Cash -€292,930
down €292,930 (-85.6%), from €342,111 to €49,181
mainly Other debts (-€855,000) and Contributions, distributions and other (-€80,000)
- Other debts -€855,000
down €855,000 (-91.4%), from €935,000 to €80,000
- Trade debts -€71,083
down €71,083 (-89.0%), from €79,891 to €8,808
- Current portion of long-term debt -€60,000
no longer reported in 2025 (was €60,000)
- Gross operating margin -€682,542
down €682,542 (-84.6%), from €806,664 to €124,123
- Turnover -€215,838
no longer reported in 2025 (was €215,838)
- Purchases and services -€159,220
down €159,220 (-83.3%), from €191,030 to €31,810
- Taxes -€132,573
down €132,573 (-81.2%), from €163,212 to €30,639
- Staff costs -€76,225
no longer reported in 2025 (was €76,225)
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 | €1,883,915 | €906,919 | -€976,996 | -51.9% |
| Fixed assets | 21/28 | €75,895 | €71,015 | -€4,880 | -6.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €75,895 | €71,015 | -€4,880 | -6.4% |
| Land and buildings | 22 | €75,654 | €71,015 | -€4,639 | -6.1% |
| Furniture and vehicles | 24 | €241 | - | -€241 | |
| Current assets | 29/58 | €1,808,020 | €835,904 | -€972,116 | -53.8% |
| Amounts receivable within one year | 40/41 | €1,450,241 | €767,925 | -€682,315 | -47.0% |
| Trade receivables | 40 | €277,801 | €246,563 | -€31,238 | -11.2% |
| Other amounts receivable | 41 | €1,172,440 | €521,363 | -€651,077 | -55.5% |
| Cash at bank and in hand | 54/58 | €342,111 | €49,181 | -€292,930 | -85.6% |
| Deferred charges and accrued income | 490/1 | €15,669 | €18,798 | +€3,129 | +20.0% |
| Total equity and liabilities | 10/49 | €1,883,915 | €906,919 | -€976,996 | -51.9% |
| Equity | 10/15 | €798,856 | €807,504 | +€8,648 | +1.1% |
| Contributions | 10/11 | €258,000 | €258,000 | = | 0.0% |
| Capital | 10 | €258,000 | €258,000 | = | 0.0% |
| Issued capital | 100 | €258,000 | €258,000 | = | 0.0% |
| Reserves | 13 | €278,400 | €278,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,800 | €25,800 | = | 0.0% |
| Legal reserve | 130 | €25,800 | €25,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €252,600 | €252,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,456 | €271,104 | +€8,648 | +3.3% |
| Amounts payable | 17/49 | €1,085,059 | €99,415 | -€985,644 | -90.8% |
| Amounts payable within one year | 42/48 | €1,074,891 | €99,415 | -€975,477 | -90.8% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | - | -€60,000 | |
| Trade debts | 44 | €79,891 | €8,808 | -€71,083 | -89.0% |
| Suppliers | 440/4 | €79,891 | €8,808 | -€71,083 | -89.0% |
| Taxes, remuneration and social security | 45 | - | €10,606 | +€10,606 | |
| Taxes | 450/3 | - | €10,606 | +€10,606 | |
| Other amounts payable | 47/48 | €935,000 | €80,000 | -€855,000 | -91.4% |
| Accrued charges and deferred income | 492/3 | €10,168 | €1 | -€10,168 | -100.0% |
| Turnover | 70 | €215,838 | - | -€215,838 | |
| Non-recurring operating income | 76A | €629,418 | - | -€629,418 | |
| Goods, raw materials, services and sundry goods | 60/61 | €191,030 | €31,810 | -€159,220 | -83.3% |
| Remuneration, social security and pensions | 62 | €76,225 | - | -€76,225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,015 | €10,680 | -€335 | -3.0% |
| Other operating charges | 640/8 | €33,267 | €31,157 | -€2,110 | -6.3% |
| Non-recurring operating charges | 66A | €10,495 | - | -€10,495 | |
| Gross operating margin | 9900 | €806,664 | €124,123 | -€682,542 | -84.6% |
| Operating profit (loss) | 9901 | €675,664 | €82,286 | -€593,377 | -87.8% |
| Financial income | 75/76B | €215 | €39,419 | +€39,203 | +18198.6% |
| Recurring financial income | 75 | €215 | €39,419 | +€39,203 | +18198.6% |
| Financial charges | 65/66B | €11,478 | €2,418 | -€9,060 | -78.9% |
| Recurring financial charges | 65 | €11,478 | €2,418 | -€9,060 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €664,401 | €119,287 | -€545,114 | -82.0% |
| Income taxes | 67/77 | €163,212 | €30,639 | -€132,573 | -81.2% |
| Profit (loss) for the period | 9904 | €501,190 | €88,648 | -€412,541 | -82.3% |
| Transfer to tax-exempt reserves | 689 | €252,600 | - | -€252,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €248,590 | €88,648 | -€159,941 | -64.3% |
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.