SCOTALIX: 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.
SCOTALIX
Largest movements
- Receivables within one year -€17,230
down €17,230 (-60.0%), from €28,718 to €11,488
of which Other amounts receivable: -€14,380
- Deferred charges and accrued income +€8,611
up €8,611 (+965%), from €892 to €9,503
- Tangible fixed assets +€693
up €693 (+55.6%), from €1,246 to €1,939
- Trade debts -€7,265
down €7,265 (-71.6%), from €10,142 to €2,877
- Current portion of long-term debt -€4,167
down €4,167 (-100%), from €4,167 to €0
- Short-term financial debts +€1,899
up €1,899 (+28.5%), from €6,665 to €8,564
- Profit (loss) carried forward +€1,608
up €1,608 (+14.8%), from -€10,846 to -€9,239
- Gross operating margin +€1,980
up €1,980 (+55.1%), from €3,596 to €5,575
- Other operating charges +€889
up €889 (+632%), from €141 to €1,029
- Financial charges -€612
down €612 (-47.5%), from €1,289 to €676
- Taxes +€258
up €258 (+21.9%), from €1,177 to €1,435
- Depreciation +€181
up €181 (+28.1%), from €646 to €827
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,856 | €22,930 | -€7,926 | -25.7% |
| Fixed assets | 21/28 | €1,246 | €1,939 | +€693 | +55.6% |
| Tangible fixed assets | 22/27 | €1,246 | €1,939 | +€693 | +55.6% |
| Plant, machinery and equipment | 23 | €1,246 | €1,939 | +€693 | +55.6% |
| Current assets | 29/58 | €29,610 | €20,991 | -€8,619 | -29.1% |
| Amounts receivable within one year | 40/41 | €28,718 | €11,488 | -€17,230 | -60.0% |
| Trade receivables | 40 | €2,850 | €0 | -€2,850 | -100% |
| Other amounts receivable | 41 | €25,868 | €11,488 | -€14,380 | -55.6% |
| Deferred charges and accrued income | 490/1 | €892 | €9,503 | +€8,611 | +965% |
| Total equity and liabilities | 10/49 | €30,856 | €22,930 | -€7,926 | -25.7% |
| Equity | 10/15 | €9,614 | €11,221 | +€1,608 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,846 | -€9,239 | +€1,608 | +14.8% |
| Amounts payable | 17/49 | €21,242 | €11,708 | -€9,533 | -44.9% |
| Amounts payable within one year | 42/48 | €21,242 | €11,708 | -€9,533 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €4,167 | €0 | -€4,167 | -100% |
| Financial debts | 43 | €6,665 | €8,564 | +€1,899 | +28.5% |
| Credit institutions | 430/8 | €6,665 | €8,564 | +€1,899 | +28.5% |
| Trade debts | 44 | €10,142 | €2,877 | -€7,265 | -71.6% |
| Suppliers | 440/4 | €10,142 | €2,877 | -€7,265 | -71.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €268 | €268 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €646 | €827 | +€181 | +28.1% |
| Other operating charges | 640/8 | €141 | €1,029 | +€889 | +632% |
| Gross operating margin | 9900 | €3,596 | €5,575 | +€1,980 | +55.1% |
| Operating profit (loss) | 9901 | €2,809 | €3,719 | +€910 | +32.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €1,289 | €676 | -€612 | -47.5% |
| Recurring financial charges | 65 | €1,289 | €676 | -€612 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €1,523 | €3,043 | +€1,520 | +99.8% |
| Income taxes | 67/77 | €1,177 | €1,435 | +€258 | +21.9% |
| Profit (loss) for the period | 9904 | €346 | €1,608 | +€1,262 | +365% |
| Profit (loss) for the period to be appropriated | 9905 | €346 | €1,608 | +€1,262 | +365% |
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 16 October 2026 via checked.be.