ScooBydoe: 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.
ScooBydoe
Largest movements
- Cash +€69,548
up €69,548 (+56.1%), from €123,983 to €193,531
mainly Other debts (+€118,247) and Net result for the year (+€87,197)
- Tangible fixed assets -€11,242
down €11,242 (-23.5%), from €47,772 to €36,530
of which Furniture and vehicles: -€10,356
- Stocks and contracts +€5,877
up €5,877 (+3.9%), from €149,421 to €155,298
- Other debts +€118,247
up €118,247 (+2,470%), from €4,787 to €123,034
- Reserves -€74,552
down €74,552 (-26.2%), from €284,332 to €209,780
of which Distributable reserves: -€74,552
- Tax, wage and social debts +€22,491
up €22,491 (+198%), from €11,350 to €33,841
- Trade debts +€7,678
up €7,678 (+42.1%), from €18,244 to €25,922
- Debts after one year -€6,180
down €6,180 (-47.1%), from €13,114 to €6,934
- Gross operating margin +€39,435
up €39,435 (+37.0%), from €106,439 to €145,874
- Taxes +€12,357
up €12,357 (+41.6%), from €29,735 to €42,092
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 | €356,403 | €424,291 | +€67,888 | +19.0% |
| Fixed assets | 21/28 | €47,822 | €36,580 | -€11,242 | -23.5% |
| Tangible fixed assets | 22/27 | €47,772 | €36,530 | -€11,242 | -23.5% |
| Plant, machinery and equipment | 23 | €15,336 | €14,450 | -€886 | -5.8% |
| Furniture and vehicles | 24 | €32,436 | €22,080 | -€10,356 | -31.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €308,581 | €387,711 | +€79,130 | +25.6% |
| Stocks and contracts in progress | 3 | €149,421 | €155,298 | +€5,877 | +3.9% |
| Stocks | 30/36 | €149,421 | €155,298 | +€5,877 | +3.9% |
| Amounts receivable within one year | 40/41 | €33,733 | €36,580 | +€2,847 | +8.4% |
| Trade receivables | 40 | €29,823 | €35,153 | +€5,330 | +17.9% |
| Other amounts receivable | 41 | €3,910 | €1,427 | -€2,483 | -63.5% |
| Cash at bank and in hand | 54/58 | €123,983 | €193,531 | +€69,548 | +56.1% |
| Deferred charges and accrued income | 490/1 | €1,444 | €2,302 | +€858 | +59.4% |
| Total equity and liabilities | 10/49 | €356,403 | €424,291 | +€67,888 | +19.0% |
| Equity | 10/15 | €302,932 | €228,380 | -€74,552 | -24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €284,332 | €209,780 | -€74,552 | -26.2% |
| 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 | €282,472 | €207,920 | -€74,552 | -26.4% |
| Amounts payable | 17/49 | €53,471 | €195,911 | +€142,440 | +266% |
| Amounts payable after more than one year | 17 | €13,114 | €6,934 | -€6,180 | -47.1% |
| Financial debts | 170/4 | €13,114 | €6,934 | -€6,180 | -47.1% |
| Amounts payable within one year | 42/48 | €40,357 | €188,977 | +€148,620 | +368% |
| Current portion of amounts payable after more than one year | 42 | €5,976 | €6,180 | +€204 | +3.4% |
| Trade debts | 44 | €18,244 | €25,922 | +€7,678 | +42.1% |
| Suppliers | 440/4 | €18,244 | €25,922 | +€7,678 | +42.1% |
| Taxes, remuneration and social security | 45 | €11,350 | €33,841 | +€22,491 | +198% |
| Taxes | 450/3 | €11,350 | €33,841 | +€22,491 | +198% |
| Other amounts payable | 47/48 | €4,787 | €123,034 | +€118,247 | +2,470% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,466 | €17,542 | +€1,076 | +6.5% |
| Other operating charges | 640/8 | €278 | €294 | +€16 | +5.8% |
| Gross operating margin | 9900 | €106,439 | €145,874 | +€39,435 | +37.0% |
| Operating profit (loss) | 9901 | €89,695 | €128,038 | +€38,343 | +42.7% |
| Financial income | 75/76B | €1,840 | €2,266 | +€426 | +23.2% |
| Recurring financial income | 75 | €1,840 | €2,266 | +€426 | +23.2% |
| Financial charges | 65/66B | €1,220 | €1,015 | -€205 | -16.8% |
| Recurring financial charges | 65 | €1,220 | €1,015 | -€205 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €90,315 | €129,289 | +€38,974 | +43.2% |
| Income taxes | 67/77 | €29,735 | €42,092 | +€12,357 | +41.6% |
| Profit (loss) for the period | 9904 | €60,580 | €87,197 | +€26,617 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,580 | €87,197 | +€26,617 | +43.9% |
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 20 October 2026 via checked.be.