Scott & Bowne: 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.
Scott & Bowne
Largest movements
- Tangible fixed assets -€186,551
down €186,551 (-17.6%), from €1.1m to €873,340
of which Land and buildings: -€137,489
- Cash -€48,464
down €48,464 (-56.3%), from €86,035 to €37,571
mainly Net result for the year (-€242,309) and Debts after one year (-€92,255)
- Intangible fixed assets -€14,851
down €14,851 (-30.0%), from €49,481 to €34,630
- Profit (loss) carried forward -€243,305
down €243,305 (-27.2%), from -€895,608 to -€1.1m
- Debts after one year -€92,255
down €92,255 (-7.6%), from €1.2m to €1.1m
of which Financial debts: -€90,499
- Tax, wage and social debts +€52,752
up €52,752 (+112%), from €47,052 to €99,804
of which Remuneration and social security: +€30,773
- Other debts +€41,019
up €41,019 (+33.3%), from €123,020 to €164,039
- Trade debts +€33,493
up €33,493 (+42.5%), from €78,786 to €112,279
- Financial charges +€111,057
up €111,057 (+295%), from €37,590 to €148,647
of which Non-recurring financial charges: +€114,318
- Gross operating margin +€38,107
up €38,107 (+7.2%), from €527,489 to €565,595
- Depreciation -€19,380
down €19,380 (-8.6%), from €226,157 to €206,777
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 | €1,304,631 | €1,068,798 | -€235,833 | -18.1% |
| Fixed assets | 21/28 | €1,111,371 | €909,970 | -€201,402 | -18.1% |
| Intangible fixed assets | 21 | €49,481 | €34,630 | -€14,851 | -30.0% |
| Tangible fixed assets | 22/27 | €1,059,891 | €873,340 | -€186,551 | -17.6% |
| Land and buildings | 22 | €853,114 | €715,625 | -€137,489 | -16.1% |
| Plant, machinery and equipment | 23 | €29,544 | €16,981 | -€12,563 | -42.5% |
| Furniture and vehicles | 24 | €12,342 | €4,344 | -€7,998 | -64.8% |
| Leasing and similar rights | 25 | €148,536 | €124,534 | -€24,001 | -16.2% |
| Other tangible fixed assets | 26 | €16,355 | €11,856 | -€4,500 | -27.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €193,260 | €158,829 | -€34,431 | -17.8% |
| Stocks and contracts in progress | 3 | €30,005 | €34,899 | +€4,894 | +16.3% |
| Stocks | 30/36 | €30,005 | €34,899 | +€4,894 | +16.3% |
| Amounts receivable within one year | 40/41 | €77,220 | €86,359 | +€9,139 | +11.8% |
| Trade receivables | 40 | €59,992 | €72,084 | +€12,091 | +20.2% |
| Other amounts receivable | 41 | €17,227 | €14,275 | -€2,952 | -17.1% |
| Cash at bank and in hand | 54/58 | €86,035 | €37,571 | -€48,464 | -56.3% |
| Total equity and liabilities | 10/49 | €1,304,631 | €1,068,798 | -€235,833 | -18.1% |
| Equity | 10/15 | -€361,398 | -€621,134 | -€259,736 | -71.9% |
| Contributions | 10/11 | €452,682 | €452,682 | = | 0.0% |
| Reserves | 13 | €4,850 | €4,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,850 | €4,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,850 | €4,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€895,608 | -€1,138,913 | -€243,305 | -27.2% |
| Investment grants | 15 | €76,678 | €60,247 | -€16,431 | -21.4% |
| Amounts payable | 17/49 | €1,666,029 | €1,689,932 | +€23,903 | +1.4% |
| Amounts payable after more than one year | 17 | €1,209,953 | €1,117,698 | -€92,255 | -7.6% |
| Financial debts | 170/4 | €1,208,196 | €1,117,698 | -€90,499 | -7.5% |
| Other amounts payable | 178/9 | €1,756 | - | -€1,756 | |
| Amounts payable within one year | 42/48 | €456,077 | €572,235 | +€116,158 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €107,219 | €96,112 | -€11,107 | -10.4% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €78,786 | €112,279 | +€33,493 | +42.5% |
| Suppliers | 440/4 | €78,786 | €112,279 | +€33,493 | +42.5% |
| Taxes, remuneration and social security | 45 | €47,052 | €99,804 | +€52,752 | +112% |
| Taxes | 450/3 | - | €21,979 | +€21,979 | |
| Remuneration and social security | 454/9 | €47,052 | €77,825 | +€30,773 | +65.4% |
| Other amounts payable | 47/48 | €123,020 | €164,039 | +€41,019 | +33.3% |
| Remuneration, social security and pensions | 62 | €449,199 | €444,043 | -€5,155 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,157 | €206,777 | -€19,380 | -8.6% |
| Other operating charges | 640/8 | €4,699 | €8,440 | +€3,741 | +79.6% |
| Gross operating margin | 9900 | €527,489 | €565,595 | +€38,107 | +7.2% |
| Operating profit (loss) | 9901 | -€152,566 | -€93,665 | +€58,901 | +38.6% |
| Financial income | 75/76B | €63 | €2 | -€61 | -96.6% |
| Recurring financial income | 75 | €63 | €2 | -€61 | -96.6% |
| Financial charges | 65/66B | €37,590 | €148,647 | +€111,057 | +295% |
| Recurring financial charges | 65 | €29,491 | €26,230 | -€3,261 | -11.1% |
| Non-recurring financial charges | 66B | €8,099 | €122,417 | +€114,318 | +1,412% |
| Profit (loss) for the period before taxes | 9903 | -€190,092 | -€242,309 | -€52,217 | -27.5% |
| Income taxes | 67/77 | €1,144 | - | -€1,144 | |
| Profit (loss) for the period | 9904 | -€191,236 | -€242,309 | -€51,074 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€191,236 | -€242,309 | -€51,074 | -26.7% |
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 15 October 2026 via checked.be.