SCOOPTIC: 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.
SCOOPTIC
Largest movements
- Receivables after one year -€120,000
down €120,000 (-92.3%), from €130,000 to €10,000
of which Trade receivables: -€95,000
- Cash -€98,502
down €98,502 (-85.1%), from €115,768 to €17,266
mainly Other debts (-€198,462) and Receivables within one year (-€33,073)
- Receivables within one year +€33,073
up €33,073 (+184%), from €17,954 to €51,027
of which Trade receivables: +€33,803
- Other debts -€198,462
down €198,462 (-87.8%), from €226,050 to €27,589
- Reserves +€19,547
up €19,547 (+95.6%), from €20,456 to €40,002
- Tax, wage and social debts -€5,775
down €5,775 (-96.9%), from €5,960 to €185
- Gross operating margin -€86,247
down €86,247 (-74.5%), from €115,762 to €29,514
- Taxes -€18,144
down €18,144 (-69.9%), from €25,960 to €7,816
- Depreciation -€2,757
down €2,757 (-70.6%), from €3,904 to €1,147
- Financial income -€2,309
down €2,309 (-99.4%), from €2,322 to €14
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 | €267,427 | €80,824 | -€186,603 | -69.8% |
| Fixed assets | 21/28 | €2,467 | €1,320 | -€1,147 | -46.5% |
| Tangible fixed assets | 22/27 | €1,967 | €820 | -€1,147 | -58.3% |
| Furniture and vehicles | 24 | €1,967 | €820 | -€1,147 | -58.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €264,960 | €79,504 | -€185,456 | -70.0% |
| Amounts receivable after more than one year | 29 | €130,000 | €10,000 | -€120,000 | -92.3% |
| Trade receivables | 290 | €95,000 | €0 | -€95,000 | -100% |
| Other amounts receivable | 291 | €35,000 | €10,000 | -€25,000 | -71.4% |
| Amounts receivable within one year | 40/41 | €17,954 | €51,027 | +€33,073 | +184% |
| Trade receivables | 40 | €12,540 | €46,343 | +€33,803 | +270% |
| Other amounts receivable | 41 | €5,414 | €4,684 | -€730 | -13.5% |
| Cash at bank and in hand | 54/58 | €115,768 | €17,266 | -€98,502 | -85.1% |
| Deferred charges and accrued income | 490/1 | €1,238 | €1,211 | -€28 | -2.2% |
| Total equity and liabilities | 10/49 | €267,427 | €80,824 | -€186,603 | -69.8% |
| Equity | 10/15 | €32,856 | €52,402 | +€19,547 | +59.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,456 | €40,002 | +€19,547 | +95.6% |
| Distributable reserves | 133 | €20,456 | €40,002 | +€19,547 | +95.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €234,571 | €28,421 | -€206,150 | -87.9% |
| Amounts payable within one year | 42/48 | €234,571 | €28,421 | -€206,150 | -87.9% |
| Trade debts | 44 | €2,562 | €648 | -€1,914 | -74.7% |
| Suppliers | 440/4 | €2,562 | €648 | -€1,914 | -74.7% |
| Taxes, remuneration and social security | 45 | €5,960 | €185 | -€5,775 | -96.9% |
| Taxes | 450/3 | €5,960 | €185 | -€5,775 | -96.9% |
| Other amounts payable | 47/48 | €226,050 | €27,589 | -€198,462 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,904 | €1,147 | -€2,757 | -70.6% |
| Other operating charges | 640/8 | €700 | €847 | +€147 | +21.0% |
| Gross operating margin | 9900 | €115,762 | €29,514 | -€86,247 | -74.5% |
| Operating profit (loss) | 9901 | €111,159 | €27,520 | -€83,638 | -75.2% |
| Financial income | 75/76B | €2,322 | €14 | -€2,309 | -99.4% |
| Recurring financial income | 75 | €2,322 | €14 | -€2,309 | -99.4% |
| Financial charges | 65/66B | €146 | €172 | +€26 | +17.6% |
| Recurring financial charges | 65 | €146 | €172 | +€26 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €113,335 | €27,362 | -€85,972 | -75.9% |
| Income taxes | 67/77 | €25,960 | €7,816 | -€18,144 | -69.9% |
| Profit (loss) for the period | 9904 | €87,375 | €19,547 | -€67,829 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,375 | €19,547 | -€67,829 | -77.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.