SCOTCHA: 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
SCOTCHA
NACE 70.200, Business and other management consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€3.6m
2025 · €2.5m+€1.1m
Equity
€33.8m
2025 · €30.3m+€3.6m
Cash
€2,884
2025 · €49,316-€46,432
Balance sheet total
€50.6m
2025 · €49.0m+€1.5m
Largest movements
Assets
- Financial fixed assets +€1.2m
up €1.2m (+2.4%), from €48.1m to €49.2m
Equity and liabilities
- Profit (loss) carried forward +€3.4m
up €3.4m (+70.8%), from €4.8m to €8.2m
- Debts after one year -€1.6m
down €1.6m (-9.6%), from €16.5m to €14.9m
Income statement
- Financial income +€829,909
up €829,909 (+25.7%), from €3.2m to €4.1m
- Financial charges -€224,597
down €224,597 (-26.5%), from €847,734 to €623,137
- Services and other goods -€42,721
down €42,721 (-5.8%), from €738,967 to €696,245
From the 2025 result to the 2026 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 2025
€2.5m
Turnover
+€5,463
Services and other goods
+€42,721
Other operating charges
-€16
Financial income
+€829,909
Financial charges
+€224,597
Result 2026
€3.6m
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€2.9m
Investment
-€1.3m
Financing
-€1.6m
Cash 2025
€49,316
From operations (derived)
+€2.9m
Net result for the year
+€3.6m
Receivables within one year
-€247,812
Smaller working-capital items
-€4,659
Trade debts
-€39,012
Other debts
-€355,055
Accrued charges and deferred income
-€56,471
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.2m
Current investments
-€150,000
Financing
-€1.6m
Debts after one year
-€1.6m
Cash 2026
€2,884
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,029,029 | €50,552,423 | +€1.5m | +3.1% |
| Fixed assets | 21/28 | €48,068,716 | €49,240,729 | +€1.2m | +2.4% |
| Financial fixed assets | 28 | €48,068,716 | €49,240,729 | +€1.2m | +2.4% |
| Affiliated companies | 280/1 | €48,068,716 | €49,240,729 | +€1.2m | +2.4% |
| Participating interests | 280 | €48,068,716 | €49,240,729 | +€1.2m | +2.4% |
| Current assets | 29/58 | €960,313 | €1,311,694 | +€351,381 | +36.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,997 | €258,809 | +€247,812 | +2,253% |
| Trade receivables | 40 | €0 | €125,138 | +€125,138 | |
| Other amounts receivable | 41 | €10,997 | €133,670 | +€122,673 | +1,116% |
| Current investments | 50/53 | €900,000 | €1,050,000 | +€150,000 | +16.7% |
| Other investments | 51/53 | €900,000 | €1,050,000 | +€150,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €49,316 | €2,884 | -€46,432 | -94.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €49,029,029 | €50,552,423 | +€1.5m | +3.1% |
| Equity | 10/15 | €30,279,219 | €33,841,141 | +€3.6m | +11.8% |
| Contributions | 10/11 | €25,250,000 | €25,250,000 | = | 0.0% |
| Capital | 10 | €25,250,000 | €25,250,000 | = | 0.0% |
| Issued capital | 100 | €25,250,000 | €25,250,000 | = | 0.0% |
| Reserves | 13 | €251,461 | €429,557 | +€178,096 | +70.8% |
| Non-distributable reserves | 130/1 | €251,461 | €429,557 | +€178,096 | +70.8% |
| Legal reserve | 130 | €251,461 | €429,557 | +€178,096 | +70.8% |
| Profit (loss) carried forward | 14 | €4,777,758 | €8,161,584 | +€3.4m | +70.8% |
| Amounts payable | 17/49 | €18,749,810 | €16,711,281 | -€2.0m | -10.9% |
| Amounts payable after more than one year | 17 | €16,458,333 | €14,875,000 | -€1.6m | -9.6% |
| Financial debts | 170/4 | €16,458,333 | €14,875,000 | -€1.6m | -9.6% |
| Credit institutions | 173 | €16,458,333 | €14,875,000 | -€1.6m | -9.6% |
| Amounts payable within one year | 42/48 | €2,034,789 | €1,636,064 | -€398,725 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €1,583,333 | €1,583,333 | = | 0.0% |
| Trade debts | 44 | €90,810 | €51,798 | -€39,012 | -43.0% |
| Suppliers | 440/4 | €90,810 | €51,798 | -€39,012 | -43.0% |
| Taxes, remuneration and social security | 45 | €5,591 | €933 | -€4,658 | -83.3% |
| Taxes | 450/3 | €5,591 | €933 | -€4,658 | -83.3% |
| Other amounts payable | 47/48 | €355,055 | - | -€355,055 | |
| Accrued charges and deferred income | 492/3 | €256,688 | €200,217 | -€56,471 | -22.0% |
| Operating income | 70/76A | €815,078 | €820,540 | +€5,463 | +0.7% |
| Turnover | 70 | €815,078 | €820,540 | +€5,463 | +0.7% |
| Operating charges | 60/66A | €739,604 | €696,899 | -€42,705 | -5.8% |
| Services and other goods | 61 | €738,967 | €696,245 | -€42,721 | -5.8% |
| Other operating charges | 640/8 | €638 | €654 | +€16 | +2.5% |
| Operating profit (loss) | 9901 | €75,473 | €123,641 | +€48,168 | +63.8% |
| Financial income | 75/76B | €3,231,511 | €4,061,419 | +€829,909 | +25.7% |
| Recurring financial income | 75 | €3,231,511 | €4,061,419 | +€829,909 | +25.7% |
| Income from financial fixed assets | 750 | €3,194,945 | €4,049,931 | +€854,985 | +26.8% |
| Income from current assets | 751 | €36,565 | €11,488 | -€25,077 | -68.6% |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €847,734 | €623,137 | -€224,597 | -26.5% |
| Recurring financial charges | 65 | €847,734 | €623,137 | -€224,597 | -26.5% |
| Debt charges | 650 | €847,258 | €622,658 | -€224,599 | -26.5% |
| Other financial charges | 652/9 | €476 | €479 | +€3 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €2,459,250 | €3,561,923 | +€1.1m | +44.8% |
| Profit (loss) for the period | 9904 | €2,459,250 | €3,561,923 | +€1.1m | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,459,250 | €3,561,923 | +€1.1m | +44.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.