Scone: 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.
Scone
Largest movements
- Intangible fixed assets -€528,661
down €528,661 (-23.1%), from €2.3m to €1.8m
- Cash -€296,894
down €296,894 (-45.4%), from €653,965 to €357,071
mainly Net result for the year (-€931,739) and Contributions, distributions and other (-€194,801)
- Receivables within one year +€78,923
up €78,923 (+98.2%), from €80,329 to €159,253
of which Trade receivables: +€66,115
- Deferred charges and accrued income -€56,346
down €56,346 (-93.9%), from €60,000 to €3,654
- Profit (loss) carried forward -€931,739
down €931,739, from €1,076 to -€930,663
- Other debts +€347,460
up €347,460 (+18069.0%), from €1,923 to €349,383
- Investment grants -€194,801
down €194,801 (-34.9%), from €558,905 to €364,104
- Gross operating margin -€1.0m
down €1.0m (-81.0%), from €1.3m to €241,410
- Other operating charges -€294,212
down €294,212 (-99.9%), from €294,407 to €195
- Staff costs -€228,284
down €228,284 (-58.7%), from €388,635 to €160,351
- Depreciation +€23,517
up €23,517 (+4.3%), from €552,713 to €576,230
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 | €3,087,010 | €2,280,877 | -€806,133 | -26.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,292,716 | €1,760,900 | -€531,816 | -23.2% |
| Intangible fixed assets | 21 | €2,288,238 | €1,759,577 | -€528,661 | -23.1% |
| Tangible fixed assets | 22/27 | €4,478 | €1,323 | -€3,155 | -70.5% |
| Furniture and vehicles | 24 | €4,478 | €1,323 | -€3,155 | -70.5% |
| Current assets | 29/58 | €794,294 | €519,977 | -€274,317 | -34.5% |
| Amounts receivable within one year | 40/41 | €80,329 | €159,253 | +€78,923 | +98.2% |
| Trade receivables | 40 | €26,352 | €92,467 | +€66,115 | +250.9% |
| Other amounts receivable | 41 | €53,978 | €66,786 | +€12,809 | +23.7% |
| Cash at bank and in hand | 54/58 | €653,965 | €357,071 | -€296,894 | -45.4% |
| Deferred charges and accrued income | 490/1 | €60,000 | €3,654 | -€56,346 | -93.9% |
| Total equity and liabilities | 10/49 | €3,087,010 | €2,280,877 | -€806,133 | -26.1% |
| Equity | 10/15 | €2,912,138 | €1,785,598 | -€1.1m | -38.7% |
| Contributions | 10/11 | €2,352,157 | €2,352,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,076 | -€930,663 | -€931,739 | |
| Investment grants | 15 | €558,905 | €364,104 | -€194,801 | -34.9% |
| Amounts payable | 17/49 | €174,872 | €495,279 | +€320,407 | +183.2% |
| Amounts payable within one year | 42/48 | €145,272 | €495,279 | +€350,007 | +240.9% |
| Trade debts | 44 | €128,728 | €136,101 | +€7,373 | +5.7% |
| Suppliers | 440/4 | €128,728 | €136,101 | +€7,373 | +5.7% |
| Taxes, remuneration and social security | 45 | €14,621 | €9,796 | -€4,825 | -33.0% |
| Taxes | 450/3 | €3,074 | €0 | -€3,074 | -100.0% |
| Remuneration and social security | 454/9 | €11,547 | €9,796 | -€1,751 | -15.2% |
| Other amounts payable | 47/48 | €1,923 | €349,383 | +€347,460 | +18069.0% |
| Accrued charges and deferred income | 492/3 | €29,600 | €0 | -€29,600 | -100.0% |
| Remuneration, social security and pensions | 62 | €388,635 | €160,351 | -€228,284 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €552,713 | €576,230 | +€23,517 | +4.3% |
| Other operating charges | 640/8 | €294,407 | €195 | -€294,212 | -99.9% |
| Non-recurring operating charges | 66A | - | €516,236 | +€516,236 | |
| Gross operating margin | 9900 | €1,271,492 | €241,410 | -€1.0m | -81.0% |
| Operating profit (loss) | 9901 | €35,737 | -€1,011,601 | -€1.0m | |
| Financial income | 75/76B | €94,464 | €82,402 | -€12,062 | -12.8% |
| Recurring financial income | 75 | €94,464 | €82,402 | -€12,062 | -12.8% |
| Financial charges | 65/66B | €4,233 | €2,540 | -€1,693 | -40.0% |
| Recurring financial charges | 65 | €4,233 | €2,540 | -€1,693 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €125,968 | -€931,739 | -€1.1m | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €125,968 | -€931,739 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €125,968 | -€931,739 | -€1.1m |
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 30 September 2026 via checked.be.