SCRAMBLE: 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.
SCRAMBLE
Largest movements
- Receivables within one year -€16,016
no longer reported in 2025 (was €16,016)
- Trade debts -€17,383
down €17,383 (-26.3%), from €66,095 to €48,712
- Other debts +€12,349
up €12,349 (+39.3%), from €31,458 to €43,806
- Profit (loss) carried forward -€10,253
down €10,253 (-8.6%), from €118,849 to €108,596
- Accrued charges and deferred income +€4,413
new in 2025: €4,413
- Tax, wage and social debts -€4,037
down €4,037 (-15.7%), from €25,700 to €21,663
of which Remuneration and social security: -€2,159
- Gross operating margin -€17,873
down €17,873 (-18.3%), from €97,839 to €79,966
- Staff costs -€6,963
down €6,963 (-7.4%), from €94,547 to €87,584
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 | €379,601 | €364,689 | -€14,912 | -3.9% |
| Fixed assets | 21/28 | €361,000 | €361,000 | = | 0.0% |
| Financial fixed assets | 28 | €361,000 | €361,000 | = | 0.0% |
| Current assets | 29/58 | €18,601 | €3,689 | -€14,912 | -80.2% |
| Amounts receivable within one year | 40/41 | €16,016 | - | -€16,016 | |
| Trade receivables | 40 | €16,016 | - | -€16,016 | |
| Cash at bank and in hand | 54/58 | €2,585 | €3,689 | +€1,104 | +42.7% |
| Total equity and liabilities | 10/49 | €379,601 | €364,689 | -€14,912 | -3.9% |
| Equity | 10/15 | €256,349 | €246,096 | -€10,253 | -4.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,849 | €108,596 | -€10,253 | -8.6% |
| Amounts payable | 17/49 | €123,252 | €118,593 | -€4,659 | -3.8% |
| Amounts payable within one year | 42/48 | €123,252 | €114,181 | -€9,071 | -7.4% |
| Trade debts | 44 | €66,095 | €48,712 | -€17,383 | -26.3% |
| Suppliers | 440/4 | €66,095 | €48,712 | -€17,383 | -26.3% |
| Taxes, remuneration and social security | 45 | €25,700 | €21,663 | -€4,037 | -15.7% |
| Taxes | 450/3 | €8,061 | €6,183 | -€1,878 | -23.3% |
| Remuneration and social security | 454/9 | €17,639 | €15,479 | -€2,159 | -12.2% |
| Other amounts payable | 47/48 | €31,458 | €43,806 | +€12,349 | +39.3% |
| Accrued charges and deferred income | 492/3 | - | €4,413 | +€4,413 | |
| Remuneration, social security and pensions | 62 | €94,547 | €87,584 | -€6,963 | -7.4% |
| Other operating charges | 640/8 | €1,527 | €616 | -€911 | -59.7% |
| Gross operating margin | 9900 | €97,839 | €79,966 | -€17,873 | -18.3% |
| Operating profit (loss) | 9901 | €1,765 | -€8,233 | -€9,999 | |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €1,335 | €2,093 | +€759 | +56.8% |
| Recurring financial charges | 65 | €1,335 | €2,093 | +€759 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €431 | -€10,256 | -€10,686 | |
| Income taxes | 67/77 | €603 | - | -€603 | |
| Profit (loss) for the period | 9904 | -€172 | -€10,256 | -€10,083 | -5,849% |
| Profit (loss) for the period to be appropriated | 9905 | -€172 | -€10,256 | -€10,083 | -5,849% |
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 29 October 2026 via checked.be.