SCOTT & PARTNERS: 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 & PARTNERS
Largest movements
- Receivables within one year -€4,476
down €4,476 (-5.4%), from €82,819 to €78,344
of which Other amounts receivable: -€22,081
- Cash +€3,142
up €3,142 (+63.8%), from €4,927 to €8,069
mainly Net result for the year (+€24,215) and Tax, wage and social debts (+€7,525)
- Tangible fixed assets -€1,318
no longer reported in 2024 (was €1,318)
- Other debts -€14,285
down €14,285 (-44.6%), from €32,000 to €17,715
- Reserves +€9,215
up €9,215 (+26.0%), from €35,464 to €44,679
of which Distributable reserves: +€9,215
- Tax, wage and social debts +€7,525
up €7,525 (+73.7%), from €10,211 to €17,736
- Current portion of long-term debt -€5,568
no longer reported in 2024 (was €5,568)
- Turnover +€109,128
new in 2024: €109,128
- Purchases and services +€78,693
new in 2024: €78,693
- Gross operating margin -€36,384
down €36,384 (-54.5%), from €66,819 to €30,435
- Taxes -€5,138
down €5,138 (-62.1%), from €8,276 to €3,138
- Financial income -€3,881
no longer reported in 2024 (was €3,881)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,443 | €86,790 | -€2,652 | -3.0% |
| Fixed assets | 21/28 | €1,318 | - | -€1,318 | |
| Tangible fixed assets | 22/27 | €1,318 | - | -€1,318 | |
| Furniture and vehicles | 24 | €1,318 | - | -€1,318 | |
| Current assets | 29/58 | €88,124 | €86,790 | -€1,334 | -1.5% |
| Amounts receivable within one year | 40/41 | €82,819 | €78,344 | -€4,476 | -5.4% |
| Trade receivables | 40 | €157 | €17,763 | +€17,606 | +11,217% |
| Other amounts receivable | 41 | €82,662 | €60,581 | -€22,081 | -26.7% |
| Cash at bank and in hand | 54/58 | €4,927 | €8,069 | +€3,142 | +63.8% |
| Deferred charges and accrued income | 490/1 | €378 | €378 | = | 0.0% |
| Total equity and liabilities | 10/49 | €89,443 | €86,790 | -€2,652 | -3.0% |
| Equity | 10/15 | €41,664 | €50,879 | +€9,215 | +22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €35,464 | €44,679 | +€9,215 | +26.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €33,604 | €42,819 | +€9,215 | +27.4% |
| Amounts payable | 17/49 | €47,779 | €35,911 | -€11,868 | -24.8% |
| Amounts payable within one year | 42/48 | €47,779 | €35,674 | -€12,105 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €5,568 | - | -€5,568 | |
| Trade debts | 44 | - | €223 | +€223 | |
| Suppliers | 440/4 | - | €223 | +€223 | |
| Taxes, remuneration and social security | 45 | €10,211 | €17,736 | +€7,525 | +73.7% |
| Taxes | 450/3 | €10,211 | €17,736 | +€7,525 | +73.7% |
| Other amounts payable | 47/48 | €32,000 | €17,715 | -€14,285 | -44.6% |
| Accrued charges and deferred income | 492/3 | - | €238 | +€238 | |
| Turnover | 70 | - | €109,128 | +€109,128 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €78,693 | +€78,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,588 | €1,556 | -€32 | -2.0% |
| Other operating charges | 640/8 | €1,037 | €1,245 | +€208 | +20.1% |
| Gross operating margin | 9900 | €66,819 | €30,435 | -€36,384 | -54.5% |
| Operating profit (loss) | 9901 | €64,195 | €27,634 | -€36,561 | -57.0% |
| Financial income | 75/76B | €3,881 | - | -€3,881 | |
| Recurring financial income | 75 | €3,881 | - | -€3,881 | |
| Financial charges | 65/66B | €430 | €280 | -€150 | -34.8% |
| Recurring financial charges | 65 | €430 | €280 | -€150 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €67,645 | €27,353 | -€40,292 | -59.6% |
| Income taxes | 67/77 | €8,276 | €3,138 | -€5,138 | -62.1% |
| Profit (loss) for the period | 9904 | €59,369 | €24,215 | -€35,154 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,369 | €24,215 | -€35,154 | -59.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.