SCOLAU: 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.
SCOLAU
Largest movements
- Current investments +€489,145
up €489,145 (+20.1%), from €2.4m to €2.9m
- Cash -€207,941
down €207,941 (-62.3%), from €333,942 to €126,001
mainly Contributions, distributions and other (-€870,000) and Current investments (-€489,145)
- Other debts +€322,582
up €322,582 (+13.2%), from €2.5m to €2.8m
- Gross operating margin +€291,202
up €291,202 (+33.9%), from €857,928 to €1.1m
- Taxes +€78,278
up €78,278 (+37.1%), from €211,151 to €289,429
- Financial income +€14,550
up €14,550 (+33.8%), from €43,038 to €57,588
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,847,390 | €3,163,477 | +€316,087 | +11.1% |
| Fixed assets | 21/28 | €62,048 | €69,303 | +€7,255 | +11.7% |
| Tangible fixed assets | 22/27 | €62,048 | €69,303 | +€7,255 | +11.7% |
| Plant, machinery and equipment | 23 | - | €28,504 | +€28,504 | |
| Furniture and vehicles | 24 | €62,048 | €40,799 | -€21,249 | -34.2% |
| Current assets | 29/58 | €2,785,341 | €3,094,173 | +€308,832 | +11.1% |
| Amounts receivable within one year | 40/41 | €15,000 | €44,500 | +€29,500 | +196.7% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €15,000 | €14,500 | -€500 | -3.3% |
| Current investments | 50/53 | €2,434,527 | €2,923,672 | +€489,145 | +20.1% |
| Cash at bank and in hand | 54/58 | €333,942 | €126,001 | -€207,941 | -62.3% |
| Deferred charges and accrued income | 490/1 | €1,872 | - | -€1,872 | |
| Total equity and liabilities | 10/49 | €2,847,390 | €3,163,477 | +€316,087 | +11.1% |
| Equity | 10/15 | €172,369 | €175,973 | +€3,604 | +2.1% |
| Contributions | 10/11 | €120 | €120 | = | 0.0% |
| Reserves | 13 | €170,000 | €170,000 | = | 0.0% |
| Distributable reserves | 133 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,249 | €5,853 | +€3,604 | +160.3% |
| Amounts payable | 17/49 | €2,675,021 | €2,987,504 | +€312,483 | +11.7% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Other amounts payable | 178/9 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,484,184 | €2,796,692 | +€312,508 | +12.6% |
| Trade debts | 44 | €2,750 | €3,473 | +€723 | +26.3% |
| Suppliers | 440/4 | €2,750 | €3,473 | +€723 | +26.3% |
| Taxes, remuneration and social security | 45 | €29,744 | €18,947 | -€10,796 | -36.3% |
| Taxes | 450/3 | €29,744 | €18,947 | -€10,796 | -36.3% |
| Other amounts payable | 47/48 | €2,451,691 | €2,774,272 | +€322,582 | +13.2% |
| Accrued charges and deferred income | 492/3 | €15,837 | €15,812 | -€25 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,516 | €7,088 | -€10,427 | -59.5% |
| Other operating charges | 640/8 | €2,932 | €4,555 | +€1,623 | +55.3% |
| Non-recurring operating charges | 66A | - | €11,848 | +€11,848 | |
| Gross operating margin | 9900 | €857,928 | €1,149,131 | +€291,202 | +33.9% |
| Operating profit (loss) | 9901 | €837,481 | €1,125,639 | +€288,158 | +34.4% |
| Financial income | 75/76B | €43,038 | €57,588 | +€14,550 | +33.8% |
| Recurring financial income | 75 | €43,038 | €57,588 | +€14,550 | +33.8% |
| Financial charges | 65/66B | €23,358 | €20,194 | -€3,165 | -13.5% |
| Recurring financial charges | 65 | €23,358 | €20,194 | -€3,165 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €857,161 | €1,163,034 | +€305,873 | +35.7% |
| Income taxes | 67/77 | €211,151 | €289,429 | +€78,278 | +37.1% |
| Profit (loss) for the period | 9904 | €646,010 | €873,604 | +€227,595 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €646,010 | €873,604 | +€227,595 | +35.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.