SCOOTER-POINT: 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.
SCOOTER-POINT
Largest movements
- Cash -€23,746
down €23,746 (-64.1%), from €37,030 to €13,284
mainly Trade debts (-€14,426) and Stocks and contracts (-€8,422)
- Stocks and contracts +€8,422
up €8,422 (+24.6%), from €34,300 to €42,721
- Receivables within one year +€2,510
new in 2025: €2,510
- Tangible fixed assets -€1,810
down €1,810 (-56.7%), from €3,194 to €1,384
of which Plant, machinery and equipment: -€1,036
- Trade debts -€14,426
down €14,426 (-51.5%), from €28,020 to €13,594
- Reserves +€4,822
up €4,822 (+27.3%), from €17,685 to €22,507
of which Distributable reserves: +€4,822
- Advances received -€3,812
no longer reported in 2025 (was €3,812)
- Gross operating margin +€7,860
up €7,860 (+107.7%), from €7,295 to €15,154
- Other operating charges +€4,293
up €4,293 (+1032.4%), from €416 to €4,708
- Taxes +€2,178
new in 2025: €2,178
- Financial charges -€1,780
down €1,780 (-51.9%), from €3,426 to €1,647
of which Non-recurring financial charges: -€1,577
- Depreciation -€458
down €458 (-20.2%), from €2,268 to €1,810
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 | €76,457 | €62,038 | -€14,419 | -18.9% |
| Fixed assets | 21/28 | €5,127 | €3,317 | -€1,810 | -35.3% |
| Tangible fixed assets | 22/27 | €3,194 | €1,384 | -€1,810 | -56.7% |
| Land and buildings | 22 | €807 | €674 | -€133 | -16.4% |
| Plant, machinery and equipment | 23 | €1,746 | €710 | -€1,036 | -59.3% |
| Furniture and vehicles | 24 | €642 | - | -€642 | |
| Financial fixed assets | 28 | €1,933 | €1,933 | = | 0.0% |
| Current assets | 29/58 | €71,330 | €58,721 | -€12,609 | -17.7% |
| Stocks and contracts in progress | 3 | €34,300 | €42,721 | +€8,422 | +24.6% |
| Stocks | 30/36 | €34,300 | €42,721 | +€8,422 | +24.6% |
| Amounts receivable within one year | 40/41 | - | €2,510 | +€2,510 | |
| Trade receivables | 40 | - | €2,510 | +€2,510 | |
| Cash at bank and in hand | 54/58 | €37,030 | €13,284 | -€23,746 | -64.1% |
| Deferred charges and accrued income | 490/1 | - | €205 | +€205 | |
| Total equity and liabilities | 10/49 | €76,457 | €62,038 | -€14,419 | -18.9% |
| Equity | 10/15 | €37,685 | €42,507 | +€4,822 | +12.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,685 | €22,507 | +€4,822 | +27.3% |
| Non-distributable reserves | 130/1 | €724 | €724 | = | 0.0% |
| Reserves not available under the articles | 1311 | €724 | €724 | = | 0.0% |
| Distributable reserves | 133 | €16,961 | €21,783 | +€4,822 | +28.4% |
| Amounts payable | 17/49 | €38,772 | €19,531 | -€19,241 | -49.6% |
| Amounts payable within one year | 42/48 | €38,035 | €19,531 | -€18,504 | -48.6% |
| Trade debts | 44 | €28,020 | €13,594 | -€14,426 | -51.5% |
| Suppliers | 440/4 | €28,020 | €13,594 | -€14,426 | -51.5% |
| Advances received on contracts in progress | 46 | €3,812 | - | -€3,812 | |
| Taxes, remuneration and social security | 45 | €5,921 | €5,656 | -€266 | -4.5% |
| Taxes | 450/3 | €5,921 | €5,656 | -€266 | -4.5% |
| Other amounts payable | 47/48 | €282 | €282 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €737 | - | -€737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,268 | €1,810 | -€458 | -20.2% |
| Other operating charges | 640/8 | €416 | €4,708 | +€4,293 | +1032.4% |
| Gross operating margin | 9900 | €7,295 | €15,154 | +€7,860 | +107.7% |
| Operating profit (loss) | 9901 | €4,611 | €8,636 | +€4,025 | +87.3% |
| Financial income | 75/76B | €8 | €10 | +€2 | +24.4% |
| Recurring financial income | 75 | €8 | €10 | +€2 | +24.4% |
| Financial charges | 65/66B | €3,426 | €1,647 | -€1,780 | -51.9% |
| Recurring financial charges | 65 | €1,849 | €1,647 | -€203 | -11.0% |
| Non-recurring financial charges | 66B | €1,577 | - | -€1,577 | |
| Profit (loss) for the period before taxes | 9903 | €1,193 | €7,000 | +€5,807 | +486.9% |
| Income taxes | 67/77 | - | €2,178 | +€2,178 | |
| Profit (loss) for the period | 9904 | €1,193 | €4,822 | +€3,629 | +304.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,193 | €4,822 | +€3,629 | +304.3% |
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 10 October 2026 via checked.be.