SCOTCH INN PUB: what changed
SCOTCH INN PUB
Largest movements
- Tangible fixed assets -€18,532
down €18,532 (-12.7%), from €145,733 to €127,201
of which Other tangible fixed assets: -€19,016
- Intangible fixed assets -€8,533
down €8,533 (-10.3%), from €83,198 to €74,665
- Stocks and contracts -€5,150
down €5,150 (-33.5%), from €15,369 to €10,219
- Cash +€3,125
new in 2025: €3,125
mainly Contributions, distributions and other (+€165,963) and Depreciation (+€28,116)
- Contributions +€165,963
up €165,963 (+332%), from €50,000 to €215,963
- Other debts -€135,963
down €135,963 (-40.9%), from €332,463 to €196,500
- Tax, wage and social debts -€34,333
down €34,333 (-47.0%), from €72,996 to €38,663
of which Remuneration and social security: -€19,358
- Profit (loss) carried forward -€24,117
down €24,117 (-9.8%), from -€245,194 to -€269,311
- Trade debts +€21,031
up €21,031 (+86.0%), from €24,458 to €45,490
- Staff costs -€23,177
down €23,177 (-13.0%), from €178,045 to €154,867
- Gross operating margin -€20,807
down €20,807 (-10.5%), from €197,392 to €176,586
- Financial charges +€3,853
up €3,853 (+31.4%), from €12,290 to €16,143
- Depreciation -€2,621
down €2,621 (-8.5%), from €30,737 to €28,116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,915 | €227,304 | -€28,610 | -11.2% |
| Fixed assets | 21/28 | €236,581 | €209,516 | -€27,065 | -11.4% |
| Intangible fixed assets | 21 | €83,198 | €74,665 | -€8,533 | -10.3% |
| Tangible fixed assets | 22/27 | €145,733 | €127,201 | -€18,532 | -12.7% |
| Plant, machinery and equipment | 23 | €126 | €1,015 | +€889 | +705% |
| Furniture and vehicles | 24 | €558 | €153 | -€405 | -72.6% |
| Other tangible fixed assets | 26 | €145,048 | €126,033 | -€19,016 | -13.1% |
| Financial fixed assets | 28 | €7,650 | €7,650 | = | 0.0% |
| Current assets | 29/58 | €19,334 | €17,788 | -€1,546 | -8.0% |
| Stocks and contracts in progress | 3 | €15,369 | €10,219 | -€5,150 | -33.5% |
| Stocks | 30/36 | €15,369 | €10,219 | -€5,150 | -33.5% |
| Amounts receivable within one year | 40/41 | €3,783 | €4,445 | +€661 | +17.5% |
| Trade receivables | 40 | €350 | €1,040 | +€690 | +197% |
| Other amounts receivable | 41 | €3,433 | €3,405 | -€28 | -0.8% |
| Cash at bank and in hand | 54/58 | - | €3,125 | +€3,125 | |
| Deferred charges and accrued income | 490/1 | €182 | - | -€182 | |
| Total equity and liabilities | 10/49 | €255,915 | €227,304 | -€28,610 | -11.2% |
| Equity | 10/15 | -€195,194 | -€53,348 | +€141,846 | +72.7% |
| Contributions | 10/11 | €50,000 | €215,963 | +€165,963 | +332% |
| Profit (loss) carried forward | 14 | -€245,194 | -€269,311 | -€24,117 | -9.8% |
| Amounts payable | 17/49 | €451,109 | €280,653 | -€170,456 | -37.8% |
| Amounts payable within one year | 42/48 | €451,109 | €280,653 | -€170,456 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €18,142 | - | -€18,142 | |
| Financial debts | 43 | €3,049 | - | -€3,049 | |
| Credit institutions | 430/8 | €3,049 | - | -€3,049 | |
| Trade debts | 44 | €24,458 | €45,490 | +€21,031 | +86.0% |
| Suppliers | 440/4 | €24,458 | €45,490 | +€21,031 | +86.0% |
| Taxes, remuneration and social security | 45 | €72,996 | €38,663 | -€34,333 | -47.0% |
| Taxes | 450/3 | €28,945 | €13,970 | -€14,975 | -51.7% |
| Remuneration and social security | 454/9 | €44,051 | €24,693 | -€19,358 | -43.9% |
| Other amounts payable | 47/48 | €332,463 | €196,500 | -€135,963 | -40.9% |
| Remuneration, social security and pensions | 62 | €178,045 | €154,867 | -€23,177 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,737 | €28,116 | -€2,621 | -8.5% |
| Other operating charges | 640/8 | €3,083 | €1,578 | -€1,505 | -48.8% |
| Gross operating margin | 9900 | €197,392 | €176,586 | -€20,807 | -10.5% |
| Operating profit (loss) | 9901 | -€14,473 | -€7,976 | +€6,497 | +44.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +1,172% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1,172% |
| Financial charges | 65/66B | €12,290 | €16,143 | +€3,853 | +31.4% |
| Recurring financial charges | 65 | €12,290 | €16,143 | +€3,853 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,763 | -€24,117 | +€2,646 | +9.9% |
| Profit (loss) for the period | 9904 | -€26,763 | -€24,117 | +€2,646 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,763 | -€24,117 | +€2,646 | +9.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.