SCRAMBLER CONSULTING: 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.
SCRAMBLER CONSULTING
Largest movements
- Receivables within one year -€113,597
down €113,597 (-73.5%), from €154,612 to €41,015
of which Other amounts receivable: -€117,322
- Tangible fixed assets -€3,029
down €3,029 (-49.5%), from €6,120 to €3,091
of which Furniture and vehicles: -€2,531
- Profit (loss) carried forward -€104,594
down €104,594 (-1,721%), from -€6,076 to -€110,670
- Debts after one year -€8,963
down €8,963 (-69.8%), from €12,832 to €3,869
- Tax, wage and social debts -€1,655
down €1,655 (-21.5%), from €7,693 to €6,038
of which Taxes: -€2,055
- Financial charges +€120,976
up €120,976 (+4,464%), from €2,710 to €123,686
- Other operating charges -€9,228
down €9,228 (-94.6%), from €9,760 to €532
- Gross operating margin +€7,599
up €7,599 (+55.9%), from €13,590 to €21,189
- Taxes -€4,890
no longer reported in 2025 (was €4,890)
- Depreciation -€1,163
down €1,163 (-27.7%), from €4,192 to €3,029
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 | €161,338 | €45,053 | -€116,284 | -72.1% |
| Fixed assets | 21/28 | €6,120 | €3,091 | -€3,029 | -49.5% |
| Tangible fixed assets | 22/27 | €6,120 | €3,091 | -€3,029 | -49.5% |
| Plant, machinery and equipment | 23 | €2,055 | €1,557 | -€498 | -24.2% |
| Furniture and vehicles | 24 | €4,065 | €1,534 | -€2,531 | -62.3% |
| Current assets | 29/58 | €155,218 | €41,963 | -€113,255 | -73.0% |
| Amounts receivable within one year | 40/41 | €154,612 | €41,015 | -€113,597 | -73.5% |
| Trade receivables | 40 | €6,530 | €10,255 | +€3,725 | +57.0% |
| Other amounts receivable | 41 | €148,082 | €30,760 | -€117,322 | -79.2% |
| Cash at bank and in hand | 54/58 | €606 | €448 | -€158 | -26.1% |
| Deferred charges and accrued income | 490/1 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €161,338 | €45,053 | -€116,284 | -72.1% |
| Equity | 10/15 | €127,671 | €23,077 | -€104,594 | -81.9% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €38,748 | €38,748 | = | 0.0% |
| Distributable reserves | 133 | €38,748 | €38,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,076 | -€110,670 | -€104,594 | -1,721% |
| Amounts payable | 17/49 | €33,666 | €21,976 | -€11,691 | -34.7% |
| Amounts payable after more than one year | 17 | €12,832 | €3,869 | -€8,963 | -69.8% |
| Financial debts | 170/4 | €12,832 | €3,869 | -€8,963 | -69.8% |
| Amounts payable within one year | 42/48 | €20,835 | €18,107 | -€2,728 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €8,524 | €8,963 | +€438 | +5.1% |
| Financial debts | 43 | €157 | €175 | +€18 | +11.4% |
| Credit institutions | 430/8 | €157 | €175 | +€18 | +11.4% |
| Trade debts | 44 | €4,461 | €2,932 | -€1,529 | -34.3% |
| Suppliers | 440/4 | €4,461 | €2,932 | -€1,529 | -34.3% |
| Taxes, remuneration and social security | 45 | €7,693 | €6,038 | -€1,655 | -21.5% |
| Taxes | 450/3 | €5,093 | €3,038 | -€2,055 | -40.4% |
| Remuneration and social security | 454/9 | €2,600 | €3,000 | +€400 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,192 | €3,029 | -€1,163 | -27.7% |
| Other operating charges | 640/8 | €9,760 | €532 | -€9,228 | -94.6% |
| Gross operating margin | 9900 | €13,590 | €21,189 | +€7,599 | +55.9% |
| Operating profit (loss) | 9901 | -€361 | €17,628 | +€17,989 | |
| Financial income | 75/76B | €1,821 | €1,464 | -€357 | -19.6% |
| Recurring financial income | 75 | €1,821 | €1,464 | -€357 | -19.6% |
| Financial charges | 65/66B | €2,710 | €123,686 | +€120,976 | +4,464% |
| Recurring financial charges | 65 | €2,710 | €123,686 | +€120,976 | +4,464% |
| Profit (loss) for the period before taxes | 9903 | -€1,250 | -€104,594 | -€103,344 | -8,268% |
| Income taxes | 67/77 | €4,890 | - | -€4,890 | |
| Profit (loss) for the period | 9904 | -€6,139 | -€104,594 | -€98,454 | -1,604% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,139 | -€104,594 | -€98,454 | -1,604% |
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 24 October 2026 via checked.be.