SCRABOUDJA STUDIO: 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.
SCRABOUDJA STUDIO
Largest movements
- Cash +€19,365
up €19,365 (+48.3%), from €40,089 to €59,454
mainly Net result for the year (+€21,262) and Tax, wage and social debts (+€10,918)
- Receivables within one year +€7,260
new in 2025: €7,260
- Profit (loss) carried forward +€21,262
up €21,262 (+135.7%), from €15,668 to €36,931
- Tax, wage and social debts +€10,918
up €10,918 (+92.8%), from €11,770 to €22,688
of which Taxes: +€13,633
- Trade debts -€4,791
down €4,791 (-97.9%), from €4,892 to €101
- Gross operating margin +€5,460
up €5,460 (+24.6%), from €22,234 to €27,693
- Taxes +€1,011
up €1,011 (+21.5%), from €4,708 to €5,720
- Depreciation -€871
down €871 (-64.9%), from €1,342 to €472
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €40,976 | €68,267 | +€27,291 | +66.6% |
| Fixed assets | 21/28 | €887 | €1,553 | +€666 | +75.1% |
| Tangible fixed assets | 22/27 | €887 | €1,553 | +€666 | +75.1% |
| Furniture and vehicles | 24 | €887 | €1,553 | +€666 | +75.1% |
| Current assets | 29/58 | €40,089 | €66,714 | +€26,625 | +66.4% |
| Amounts receivable within one year | 40/41 | - | €7,260 | +€7,260 | |
| Trade receivables | 40 | - | €7,260 | +€7,260 | |
| Cash at bank and in hand | 54/58 | €40,089 | €59,454 | +€19,365 | +48.3% |
| Total equity and liabilities | 10/49 | €40,976 | €68,267 | +€27,291 | +66.6% |
| Equity | 10/15 | €18,668 | €39,931 | +€21,262 | +113.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,668 | €36,931 | +€21,262 | +135.7% |
| Amounts payable | 17/49 | €22,308 | €28,336 | +€6,028 | +27.0% |
| Amounts payable within one year | 42/48 | €21,483 | €27,511 | +€6,028 | +28.1% |
| Trade debts | 44 | €4,892 | €101 | -€4,791 | -97.9% |
| Suppliers | 440/4 | €4,892 | €101 | -€4,791 | -97.9% |
| Taxes, remuneration and social security | 45 | €11,770 | €22,688 | +€10,918 | +92.8% |
| Taxes | 450/3 | €6,335 | €19,967 | +€13,633 | +215.2% |
| Remuneration and social security | 454/9 | €5,435 | €2,721 | -€2,715 | -49.9% |
| Other amounts payable | 47/48 | €4,821 | €4,723 | -€98 | -2.0% |
| Accrued charges and deferred income | 492/3 | €825 | €825 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €472 | -€871 | -64.9% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €22,234 | €27,693 | +€5,460 | +24.6% |
| Operating profit (loss) | 9901 | €20,119 | €26,822 | +€6,702 | +33.3% |
| Financial income | 75/76B | €268 | €268 | +€0 | +0.1% |
| Recurring financial income | 75 | €268 | €268 | +€0 | +0.1% |
| Financial charges | 65/66B | €11 | €108 | +€97 | +903.7% |
| Recurring financial charges | 65 | €11 | €108 | +€97 | +903.7% |
| Profit (loss) for the period before taxes | 9903 | €20,376 | €26,982 | +€6,605 | +32.4% |
| Income taxes | 67/77 | €4,708 | €5,720 | +€1,011 | +21.5% |
| Profit (loss) for the period | 9904 | €15,668 | €21,262 | +€5,594 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,668 | €21,262 | +€5,594 | +35.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.