Scoped: 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.
Scoped
Largest movements
- Tangible fixed assets +€259,883
up €259,883 (+124%), from €209,223 to €469,106
of which Land and buildings: +€228,263
- Receivables within one year -€30,235
down €30,235 (-83.2%), from €36,327 to €6,093
of which Trade receivables: -€30,250
- Cash -€7,521
down €7,521 (-15.2%), from €49,367 to €41,846
mainly Investment in fixed assets (net) (-€275,570) and Debts after one year (-€15,477)
- Other debts +€177,507
up €177,507 (+428%), from €41,509 to €219,016
- Profit (loss) carried forward +€43,366
up €43,366 (+106%), from €41,045 to €84,411
- Debts after one year -€15,477
down €15,477 (-8.1%), from €190,260 to €174,783
- Gross operating margin +€59,498
up €59,498 (+69.9%), from €85,156 to €144,654
- Other operating charges +€54,939
up €54,939 (+4,384%), from €1,253 to €56,192
- Taxes +€5,217
up €5,217 (+48.6%), from €10,735 to €15,952
- Depreciation -€2,776
down €2,776 (-15.0%), from €18,463 to €15,687
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 | €316,117 | €534,932 | +€218,814 | +69.2% |
| Fixed assets | 21/28 | €209,223 | €469,106 | +€259,883 | +124% |
| Tangible fixed assets | 22/27 | €209,223 | €469,106 | +€259,883 | +124% |
| Land and buildings | 22 | €205,035 | €433,298 | +€228,263 | +111% |
| Plant, machinery and equipment | 23 | €981 | - | -€981 | |
| Furniture and vehicles | 24 | €3,206 | €35,807 | +€32,601 | +1,017% |
| Current assets | 29/58 | €106,895 | €65,826 | -€41,069 | -38.4% |
| Amounts receivable within one year | 40/41 | €36,327 | €6,093 | -€30,235 | -83.2% |
| Trade receivables | 40 | €36,300 | €6,050 | -€30,250 | -83.3% |
| Other amounts receivable | 41 | €27 | €43 | +€15 | +56.1% |
| Cash at bank and in hand | 54/58 | €49,367 | €41,846 | -€7,521 | -15.2% |
| Deferred charges and accrued income | 490/1 | €21,200 | €17,887 | -€3,313 | -15.6% |
| Total equity and liabilities | 10/49 | €316,117 | €534,932 | +€218,814 | +69.2% |
| Equity | 10/15 | €46,045 | €89,411 | +€43,366 | +94.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,045 | €84,411 | +€43,366 | +106% |
| Amounts payable | 17/49 | €270,072 | €445,520 | +€175,448 | +65.0% |
| Amounts payable after more than one year | 17 | €190,260 | €174,783 | -€15,477 | -8.1% |
| Financial debts | 170/4 | €190,260 | €174,783 | -€15,477 | -8.1% |
| Amounts payable within one year | 42/48 | €79,813 | €265,737 | +€185,924 | +233% |
| Current portion of amounts payable after more than one year | 42 | €15,239 | €15,477 | +€238 | +1.6% |
| Trade debts | 44 | €1,066 | €6,239 | +€5,173 | +485% |
| Suppliers | 440/4 | €1,066 | €6,239 | +€5,173 | +485% |
| Taxes, remuneration and social security | 45 | €21,999 | €25,006 | +€3,007 | +13.7% |
| Taxes | 450/3 | €21,999 | €25,006 | +€3,007 | +13.7% |
| Other amounts payable | 47/48 | €41,509 | €219,016 | +€177,507 | +428% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Non-recurring operating income | 76A | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,463 | €15,687 | -€2,776 | -15.0% |
| Other operating charges | 640/8 | €1,253 | €56,192 | +€54,939 | +4,384% |
| Gross operating margin | 9900 | €85,156 | €144,654 | +€59,498 | +69.9% |
| Operating profit (loss) | 9901 | €65,440 | €72,776 | +€7,335 | +11.2% |
| Financial charges | 65/66B | €10,027 | €10,554 | +€526 | +5.2% |
| Recurring financial charges | 65 | €10,027 | €10,554 | +€526 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €55,413 | €62,222 | +€6,809 | +12.3% |
| Income taxes | 67/77 | €10,735 | €15,952 | +€5,217 | +48.6% |
| Profit (loss) for the period | 9904 | €44,678 | €46,270 | +€1,592 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,678 | €46,270 | +€1,592 | +3.6% |
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 13 October 2026 via checked.be.