SCOTS: 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.
SCOTS
Largest movements
- Receivables within one year -€39,513
down €39,513 (-50.2%), from €78,673 to €39,160
of which Trade receivables: -€40,993
- Cash +€31,166
up €31,166 (+125%), from €24,965 to €56,131
mainly Receivables within one year (+€39,513) and Net result for the year (+€35,551)
- Other debts -€67,779
down €67,779 (-98.8%), from €68,612 to €833
- Reserves +€34,718
up €34,718 (+226%), from €15,376 to €50,094
- Tax, wage and social debts +€25,026
up €25,026 (+389%), from €6,430 to €31,456
- Taxes +€18,927
up €18,927 (+1,129%), from €1,677 to €20,604
- Gross operating margin -€9,326
down €9,326 (-13.7%), from €68,300 to €58,974
- Depreciation -€1,813
down €1,813 (-97.2%), from €1,865 to €52
- Financial charges +€1,734
up €1,734 (+657%), from €264 to €1,998
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 | €104,191 | €96,199 | -€7,992 | -7.7% |
| Fixed assets | 21/28 | €253 | €545 | +€291 | +115% |
| Tangible fixed assets | 22/27 | €253 | €545 | +€291 | +115% |
| Furniture and vehicles | 24 | €253 | €545 | +€291 | +115% |
| Current assets | 29/58 | €103,938 | €95,654 | -€8,284 | -8.0% |
| Amounts receivable within one year | 40/41 | €78,673 | €39,160 | -€39,513 | -50.2% |
| Trade receivables | 40 | €60,947 | €19,954 | -€40,993 | -67.3% |
| Other amounts receivable | 41 | €17,727 | €19,206 | +€1,479 | +8.3% |
| Cash at bank and in hand | 54/58 | €24,965 | €56,131 | +€31,166 | +125% |
| Deferred charges and accrued income | 490/1 | €299 | €363 | +€63 | +21.1% |
| Total equity and liabilities | 10/49 | €104,191 | €96,199 | -€7,992 | -7.7% |
| Equity | 10/15 | €27,776 | €62,494 | +€34,718 | +125% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,376 | €50,094 | +€34,718 | +226% |
| Distributable reserves | 133 | €15,376 | €50,094 | +€34,718 | +226% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,415 | €33,704 | -€42,710 | -55.9% |
| Amounts payable within one year | 42/48 | €76,415 | €33,704 | -€42,710 | -55.9% |
| Financial debts | 43 | €560 | €39 | -€521 | -93.1% |
| Credit institutions | 430/8 | €560 | €39 | -€521 | -93.1% |
| Trade debts | 44 | €813 | €1,377 | +€563 | +69.3% |
| Suppliers | 440/4 | €813 | €1,377 | +€563 | +69.3% |
| Taxes, remuneration and social security | 45 | €6,430 | €31,456 | +€25,026 | +389% |
| Taxes | 450/3 | €6,430 | €31,456 | +€25,026 | +389% |
| Other amounts payable | 47/48 | €68,612 | €833 | -€67,779 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,865 | €52 | -€1,813 | -97.2% |
| Other operating charges | 640/8 | €727 | €815 | +€87 | +12.0% |
| Gross operating margin | 9900 | €68,300 | €58,974 | -€9,326 | -13.7% |
| Operating profit (loss) | 9901 | €65,708 | €58,108 | -€7,600 | -11.6% |
| Financial income | 75/76B | €292 | €45 | -€247 | -84.7% |
| Recurring financial income | 75 | €292 | €45 | -€247 | -84.7% |
| Financial charges | 65/66B | €264 | €1,998 | +€1,734 | +657% |
| Recurring financial charges | 65 | €264 | €1,998 | +€1,734 | +657% |
| Profit (loss) for the period before taxes | 9903 | €65,736 | €56,155 | -€9,580 | -14.6% |
| Income taxes | 67/77 | €1,677 | €20,604 | +€18,927 | +1,129% |
| Profit (loss) for the period | 9904 | €64,058 | €35,551 | -€28,507 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,058 | €35,551 | -€28,507 | -44.5% |
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 26 October 2026 via checked.be.