Scoopit: 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.
Scoopit
Largest movements
- Receivables within one year -€11,659
down €11,659 (-55.4%), from €21,054 to €9,395
of which Trade receivables: -€11,811
- Cash +€9,853
up €9,853 (+228%), from €4,319 to €14,172
mainly Receivables within one year (+€11,659) and Depreciation (+€5,108)
- Tangible fixed assets -€5,108
down €5,108 (-6.7%), from €76,573 to €71,465
of which Land and buildings: -€3,900
- Debts after one year -€7,811
down €7,811 (-12.0%), from €64,975 to €57,164
- Reserves +€4,289
up €4,289 (+31.5%), from €13,621 to €17,910
of which Distributable reserves: +€4,289
- Other debts -€2,029
down €2,029 (-100%), from €2,029 to €0
- Tax, wage and social debts -€1,327
down €1,327 (-8.1%), from €16,334 to €15,007
- Gross operating margin -€4,176
down €4,176 (-17.0%), from €24,552 to €20,376
- Taxes -€2,682
down €2,682 (-39.3%), from €6,815 to €4,133
- Financial charges -€1,114
down €1,114 (-17.8%), from €6,258 to €5,144
- Other operating charges +€1,056
up €1,056 (+162%), from €650 to €1,706
- Depreciation +€848
up €848 (+19.9%), from €4,260 to €5,108
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 | €119,446 | €112,959 | -€6,487 | -5.4% |
| Fixed assets | 21/28 | €94,073 | €88,965 | -€5,108 | -5.4% |
| Tangible fixed assets | 22/27 | €76,573 | €71,465 | -€5,108 | -6.7% |
| Land and buildings | 22 | €70,200 | €66,300 | -€3,900 | -5.6% |
| Plant, machinery and equipment | 23 | €1,637 | €1,457 | -€180 | -11.0% |
| Furniture and vehicles | 24 | €4,735 | €3,708 | -€1,028 | -21.7% |
| Financial fixed assets | 28 | €17,500 | €17,500 | = | 0.0% |
| Current assets | 29/58 | €25,373 | €23,994 | -€1,379 | -5.4% |
| Amounts receivable within one year | 40/41 | €21,054 | €9,395 | -€11,659 | -55.4% |
| Trade receivables | 40 | €21,054 | €9,243 | -€11,811 | -56.1% |
| Other amounts receivable | 41 | - | €152 | +€152 | |
| Cash at bank and in hand | 54/58 | €4,319 | €14,172 | +€9,853 | +228% |
| Deferred charges and accrued income | 490/1 | - | €427 | +€427 | |
| Total equity and liabilities | 10/49 | €119,446 | €112,959 | -€6,487 | -5.4% |
| Equity | 10/15 | €26,121 | €30,410 | +€4,289 | +16.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €13,621 | €17,910 | +€4,289 | +31.5% |
| Non-distributable reserves | 130/1 | €167 | €167 | = | 0.0% |
| Reserves not available under the articles | 1311 | €167 | €167 | = | 0.0% |
| Distributable reserves | 133 | €13,454 | €17,743 | +€4,289 | +31.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €93,325 | €82,549 | -€10,776 | -11.5% |
| Amounts payable after more than one year | 17 | €64,975 | €57,164 | -€7,811 | -12.0% |
| Financial debts | 170/4 | €64,975 | €57,164 | -€7,811 | -12.0% |
| Amounts payable within one year | 42/48 | €27,828 | €25,385 | -€2,444 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €7,598 | €7,811 | +€213 | +2.8% |
| Trade debts | 44 | €1,867 | €2,567 | +€700 | +37.5% |
| Suppliers | 440/4 | €1,867 | €2,567 | +€700 | +37.5% |
| Taxes, remuneration and social security | 45 | €16,334 | €15,007 | -€1,327 | -8.1% |
| Taxes | 450/3 | €16,334 | €15,007 | -€1,327 | -8.1% |
| Other amounts payable | 47/48 | €2,029 | €0 | -€2,029 | -100% |
| Accrued charges and deferred income | 492/3 | €522 | €0 | -€522 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,260 | €5,108 | +€848 | +19.9% |
| Other operating charges | 640/8 | €650 | €1,706 | +€1,056 | +162% |
| Gross operating margin | 9900 | €24,552 | €20,376 | -€4,176 | -17.0% |
| Operating profit (loss) | 9901 | €19,641 | €13,562 | -€6,079 | -31.0% |
| Financial income | 75/76B | €14 | €5 | -€9 | -65.1% |
| Recurring financial income | 75 | €14 | €5 | -€9 | -65.1% |
| Financial charges | 65/66B | €6,258 | €5,144 | -€1,114 | -17.8% |
| Recurring financial charges | 65 | €6,258 | €5,144 | -€1,114 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €13,397 | €8,422 | -€4,974 | -37.1% |
| Income taxes | 67/77 | €6,815 | €4,133 | -€2,682 | -39.3% |
| Profit (loss) for the period | 9904 | €6,582 | €4,289 | -€2,293 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,582 | €4,289 | -€2,293 | -34.8% |
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.