Scoubi'Line: what changed
Scoubi'Line
Largest movements
- Stocks and contracts +€3,210
up €3,210 (+11.1%), from €28,879 to €32,089
- Cash -€2,586
down €2,586 (-37.9%), from €6,822 to €4,236
mainly Current portion of long-term debt (-€5,656) and Stocks and contracts (-€3,210)
- Current portion of long-term debt -€5,656
down €5,656 (-100%), from €5,656 to €0
- Profit (loss) carried forward +€4,872
up €4,872 (+17.0%), from -€28,649 to -€23,777
- Trade debts +€3,540
up €3,540 (+35.9%), from €9,851 to €13,391
- Short-term financial debts -€2,223
down €2,223 (-19.6%), from €11,313 to €9,090
- Depreciation -€10,145
down €10,145 (-97.4%), from €10,420 to €275
- Gross operating margin +€2,562
up €2,562 (+38.4%), from €6,680 to €9,242
- Other operating charges +€399
up €399 (+52.5%), from €761 to €1,160
- Taxes +€378
up €378 (+87.1%), from €434 to €812
- Financial charges +€135
up €135 (+6.2%), from €2,185 to €2,320
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,434 | €38,783 | +€349 | +0.9% |
| Fixed assets | 21/28 | €2,732 | €2,458 | -€275 | -10.1% |
| Tangible fixed assets | 22/27 | €2,732 | €2,458 | -€275 | -10.1% |
| Land and buildings | 22 | €2,732 | €2,458 | -€275 | -10.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €35,701 | €36,325 | +€624 | +1.7% |
| Stocks and contracts in progress | 3 | €28,879 | €32,089 | +€3,210 | +11.1% |
| Stocks | 30/36 | €28,879 | €32,089 | +€3,210 | +11.1% |
| Cash at bank and in hand | 54/58 | €6,822 | €4,236 | -€2,586 | -37.9% |
| Total equity and liabilities | 10/49 | €38,434 | €38,783 | +€349 | +0.9% |
| Equity | 10/15 | -€8,189 | -€3,317 | +€4,872 | +59.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,649 | -€23,777 | +€4,872 | +17.0% |
| Amounts payable | 17/49 | €46,623 | €42,100 | -€4,523 | -9.7% |
| Amounts payable after more than one year | 17 | €16,021 | €16,092 | +€71 | +0.4% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €16,021 | €16,092 | +€71 | +0.4% |
| Amounts payable within one year | 42/48 | €30,327 | €26,007 | -€4,320 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €5,656 | €0 | -€5,656 | -100% |
| Financial debts | 43 | €11,313 | €9,090 | -€2,223 | -19.6% |
| Credit institutions | 430/8 | €11,313 | €9,090 | -€2,223 | -19.6% |
| Trade debts | 44 | €9,851 | €13,391 | +€3,540 | +35.9% |
| Suppliers | 440/4 | €9,851 | €13,391 | +€3,540 | +35.9% |
| Taxes, remuneration and social security | 45 | €3,507 | €3,526 | +€19 | +0.5% |
| Taxes | 450/3 | €3,507 | €3,526 | +€19 | +0.5% |
| Accrued charges and deferred income | 492/3 | €275 | €0 | -€275 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,420 | €275 | -€10,145 | -97.4% |
| Other operating charges | 640/8 | €761 | €1,160 | +€399 | +52.5% |
| Gross operating margin | 9900 | €6,680 | €9,242 | +€2,562 | +38.4% |
| Operating profit (loss) | 9901 | -€4,501 | €7,774 | +€12,275 | |
| Financial income | 75/76B | €236 | €230 | -€6 | -2.4% |
| Recurring financial income | 75 | €236 | €230 | -€6 | -2.4% |
| Financial charges | 65/66B | €2,185 | €2,320 | +€135 | +6.2% |
| Recurring financial charges | 65 | €2,185 | €2,320 | +€135 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,450 | €5,684 | +€12,134 | |
| Income taxes | 67/77 | €434 | €812 | +€378 | +87.1% |
| Profit (loss) for the period | 9904 | -€6,884 | €4,872 | +€11,756 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,884 | €4,872 | +€11,756 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.