Scott's: what changed
Two fiscal 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's
Largest movements
- Cash +€98,175
up €98,175 (+235.6%), from €41,662 to €139,836
mainly Stocks and contracts (+€69,854) and Net result for the year (+€31,327)
- Stocks and contracts -€69,854
down €69,854 (-52.8%), from €132,262 to €62,408
- Receivables within one year -€3,022
down €3,022 (-20.9%), from €14,428 to €11,406
of which Other amounts receivable: -€2,880
- Reserves +€31,327
up €31,327 (+191.7%), from €16,340 to €47,667
of which Non-distributable reserves: +€31,327
- Trade debts -€18,438
down €18,438 (-63.9%), from €28,869 to €10,431
- Tax, wage and social debts +€10,326
up €10,326 (+31.8%), from €32,485 to €42,811
of which Taxes: +€7,800
- Gross operating margin +€21,507
up €21,507 (+15.0%), from €143,573 to €165,080
- Other operating charges -€10,035
down €10,035 (-56.4%), from €17,790 to €7,755
- Staff costs +€5,104
up €5,104 (+4.1%), from €124,602 to €129,705
- Taxes +€3,141
up €3,141 (+2364.8%), from €133 to €3,273
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.
Cash bridge derived
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 | €200,839 | €224,054 | +€23,215 | +11.6% |
| Fixed assets | 21/28 | €4,549 | €3,040 | -€1,509 | -33.2% |
| Tangible fixed assets | 22/27 | €4,549 | €3,040 | -€1,509 | -33.2% |
| Land and buildings | 22 | €64 | - | -€64 | |
| Plant, machinery and equipment | 23 | €4,485 | €3,040 | -€1,445 | -32.2% |
| Current assets | 29/58 | €196,291 | €221,014 | +€24,724 | +12.6% |
| Stocks and contracts in progress | 3 | €132,262 | €62,408 | -€69,854 | -52.8% |
| Stocks | 30/36 | €132,262 | €62,408 | -€69,854 | -52.8% |
| Amounts receivable within one year | 40/41 | €14,428 | €11,406 | -€3,022 | -20.9% |
| Trade receivables | 40 | €141 | - | -€141 | |
| Other amounts receivable | 41 | €14,287 | €11,406 | -€2,880 | -20.2% |
| Cash at bank and in hand | 54/58 | €41,662 | €139,836 | +€98,175 | +235.6% |
| Deferred charges and accrued income | 490/1 | €7,939 | €7,363 | -€575 | -7.2% |
| Total equity and liabilities | 10/49 | €200,839 | €224,054 | +€23,215 | +11.6% |
| Equity | 10/15 | €139,486 | €170,813 | +€31,327 | +22.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €16,340 | €47,667 | +€31,327 | +191.7% |
| Non-distributable reserves | 130/1 | €2,479 | €33,806 | +€31,327 | +1263.7% |
| Reserves not available under the articles | 1311 | €2,479 | €33,806 | +€31,327 | +1263.7% |
| Distributable reserves | 133 | €13,861 | €13,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,357 | €98,357 | = | 0.0% |
| Amounts payable | 17/49 | €61,354 | €53,242 | -€8,112 | -13.2% |
| Amounts payable within one year | 42/48 | €61,354 | €53,242 | -€8,112 | -13.2% |
| Trade debts | 44 | €28,869 | €10,431 | -€18,438 | -63.9% |
| Suppliers | 440/4 | €28,869 | €10,431 | -€18,438 | -63.9% |
| Taxes, remuneration and social security | 45 | €32,485 | €42,811 | +€10,326 | +31.8% |
| Taxes | 450/3 | €16,043 | €23,843 | +€7,800 | +48.6% |
| Remuneration and social security | 454/9 | €16,442 | €18,968 | +€2,526 | +15.4% |
| Remuneration, social security and pensions | 62 | €124,602 | €129,705 | +€5,104 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €1,509 | -€0 | 0.0% |
| Other operating charges | 640/8 | €17,790 | €7,755 | -€10,035 | -56.4% |
| Gross operating margin | 9900 | €143,573 | €165,080 | +€21,507 | +15.0% |
| Operating profit (loss) | 9901 | -€328 | €26,111 | +€26,438 | |
| Financial income | 75/76B | €12,487 | €13,260 | +€773 | +6.2% |
| Recurring financial income | 75 | €12,487 | €13,260 | +€773 | +6.2% |
| Financial charges | 65/66B | €3,534 | €4,770 | +€1,236 | +35.0% |
| Recurring financial charges | 65 | €3,534 | €4,770 | +€1,236 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €8,625 | €34,600 | +€25,975 | +301.1% |
| Income taxes | 67/77 | €133 | €3,273 | +€3,141 | +2364.8% |
| Profit (loss) for the period | 9904 | €8,493 | €31,327 | +€22,835 | +268.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,493 | €31,327 | +€22,835 | +268.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.