SCORA MUSIC: 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.
What changed
SCORA MUSIC
NACE 90.311, Arts creation and performing arts activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€34,361
2024 · €191-€34,552
Equity
€488,008
2024 · €522,369-€34,361
Cash
€12,308
2024 · €3,276+€9,031
Balance sheet total
€985,128
2024 · €1.1m-€68,765
Largest movements
Assets
- Tangible fixed assets -€49,619
down €49,619 (-4.9%), from €1.0m to €958,121
of which Land and buildings: -€43,656
- Receivables within one year -€28,129
down €28,129 (-72.4%), from €38,870 to €10,740
Equity and liabilities
- Profit (loss) carried forward -€34,361
down €34,361 (-61.8%), from -€55,623 to -€89,984
- Debts after one year -€17,606
down €17,606 (-4.3%), from €406,276 to €388,670
- Other debts -€14,831
down €14,831 (-47.9%), from €30,968 to €16,137
Income statement
- Purchases and services -€60,635
no longer reported in 2025 (was €60,635)
- Write-downs +€31,289
new in 2025: €31,289
- Gross operating margin -€10,875
down €10,875 (-14.4%), from €75,539 to €64,664
- Provisions -€7,260
no longer reported in 2025 (was €7,260)
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.
Result 2024
€191
Gross operating margin
-€10,875
Depreciation
-€1
Write-downs
-€31,289
Provisions
+€7,260
Other operating charges
+€241
Financial income
-€1
Financial charges
+€17
Taxes
+€96
Result 2025
-€34,361
raises the resultlowers the result
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.
From operations
+€26,844
Investment
€0
Financing
-€17,813
Cash 2024
€3,276
From operations (derived)
+€26,844
Net result for the year
-€34,361
Depreciation
+€49,619
Receivables within one year
+€28,129
Deferred charges and accrued income
+€48
Trade debts
+€608
Tax, wage and social debts
-€2,367
Other debts
-€14,831
Financing
-€17,813
Debts after one year
-€17,606
Current portion of long-term debt
-€207
Cash 2025
€12,308
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,053,892 | €985,128 | -€68,765 | -6.5% |
| Fixed assets | 21/28 | €1,007,740 | €958,121 | -€49,619 | -4.9% |
| Tangible fixed assets | 22/27 | €1,007,740 | €958,121 | -€49,619 | -4.9% |
| Land and buildings | 22 | €998,016 | €954,359 | -€43,656 | -4.4% |
| Plant, machinery and equipment | 23 | €961 | - | -€961 | |
| Furniture and vehicles | 24 | €8,763 | €3,762 | -€5,001 | -57.1% |
| Current assets | 29/58 | €46,153 | €27,007 | -€19,146 | -41.5% |
| Amounts receivable within one year | 40/41 | €38,870 | €10,740 | -€28,129 | -72.4% |
| Trade receivables | 40 | €38,870 | €10,740 | -€28,129 | -72.4% |
| Cash at bank and in hand | 54/58 | €3,276 | €12,308 | +€9,031 | +276% |
| Deferred charges and accrued income | 490/1 | €4,006 | €3,958 | -€48 | -1.2% |
| Total equity and liabilities | 10/49 | €1,053,892 | €985,128 | -€68,765 | -6.5% |
| Equity | 10/15 | €522,369 | €488,008 | -€34,361 | -6.6% |
| Contributions | 10/11 | €575,000 | €575,000 | = | 0.0% |
| Reserves | 13 | €2,992 | €2,992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,133 | €1,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,623 | -€89,984 | -€34,361 | -61.8% |
| Provisions and deferred taxes | 16 | €37,760 | €37,760 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,760 | €37,760 | = | 0.0% |
| Environmental obligations | 163 | €37,760 | €37,760 | = | 0.0% |
| Amounts payable | 17/49 | €493,764 | €459,360 | -€34,404 | -7.0% |
| Amounts payable after more than one year | 17 | €406,276 | €388,670 | -€17,606 | -4.3% |
| Financial debts | 170/4 | €406,276 | €388,670 | -€17,606 | -4.3% |
| Amounts payable within one year | 42/48 | €87,488 | €70,690 | -€16,798 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €15,813 | €15,606 | -€207 | -1.3% |
| Trade debts | 44 | €27,792 | €28,400 | +€608 | +2.2% |
| Suppliers | 440/4 | €27,792 | €28,400 | +€608 | +2.2% |
| Taxes, remuneration and social security | 45 | €12,915 | €10,547 | -€2,367 | -18.3% |
| Taxes | 450/3 | €12,915 | €10,547 | -€2,367 | -18.3% |
| Other amounts payable | 47/48 | €30,968 | €16,137 | -€14,831 | -47.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,635 | - | -€60,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,618 | €49,619 | +€1 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,289 | +€31,289 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €7,260 | - | -€7,260 | |
| Other operating charges | 640/8 | €6,934 | €6,693 | -€241 | -3.5% |
| Gross operating margin | 9900 | €75,539 | €64,664 | -€10,875 | -14.4% |
| Operating profit (loss) | 9901 | €11,727 | -€22,937 | -€34,664 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €11,238 | €11,221 | -€17 | -0.2% |
| Recurring financial charges | 65 | €11,238 | €11,221 | -€17 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €490 | -€34,158 | -€34,648 | |
| Income taxes | 67/77 | €299 | €203 | -€96 | -32.1% |
| Profit (loss) for the period | 9904 | €191 | -€34,361 | -€34,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €191 | -€34,361 | -€34,552 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.