SCRAPYARD BVBA: 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.
SCRAPYARD BVBA
Largest movements
- Cash -€15,398
down €15,398 (-56.4%), from €27,320 to €11,922
mainly Net result for the year (-€29,400) and Accrued charges and deferred income (-€10,170)
- Receivables within one year +€10,010
up €10,010 (+20.3%), from €49,386 to €59,396
of which Trade receivables: +€5,463
- Deferred charges and accrued income -€4,892
down €4,892 (-100.0%), from €4,892 to €0
- Tangible fixed assets -€3,775
down €3,775 (-18.1%), from €20,878 to €17,103
of which Other tangible fixed assets: -€3,169
- Intangible fixed assets -€3,500
down €3,500 (-33.3%), from €10,500 to €7,000
- Profit (loss) carried forward -€29,400
down €29,400 (-75.6%), from -€38,877 to -€68,276
- Trade debts +€15,366
up €15,366 (+91.6%), from €16,767 to €32,133
- Other debts +€13,500
up €13,500 (+2700.0%), from €500 to €14,000
- Accrued charges and deferred income -€10,170
down €10,170 (-100.0%), from €10,170 to €0
- Tax, wage and social debts -€9,034
down €9,034 (-33.3%), from €27,088 to €18,054
of which Remuneration and social security: -€6,282
- Staff costs +€15,434
up €15,434 (+13.1%), from €117,862 to €133,296
- Other operating charges +€6,613
up €6,613 (+161.6%), from €4,093 to €10,705
- Gross operating margin -€2,667
down €2,667 (-2.2%), from €123,890 to €121,223
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 | €117,563 | €97,826 | -€19,737 | -16.8% |
| Fixed assets | 21/28 | €31,657 | €24,383 | -€7,275 | -23.0% |
| Intangible fixed assets | 21 | €10,500 | €7,000 | -€3,500 | -33.3% |
| Tangible fixed assets | 22/27 | €20,878 | €17,103 | -€3,775 | -18.1% |
| Plant, machinery and equipment | 23 | €1,495 | €890 | -€606 | -40.5% |
| Other tangible fixed assets | 26 | €19,382 | €16,213 | -€3,169 | -16.4% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €85,906 | €73,443 | -€12,463 | -14.5% |
| Stocks and contracts in progress | 3 | €4,308 | €2,125 | -€2,182 | -50.7% |
| Stocks | 30/36 | €4,308 | €2,125 | -€2,182 | -50.7% |
| Amounts receivable within one year | 40/41 | €49,386 | €59,396 | +€10,010 | +20.3% |
| Trade receivables | 40 | €3,492 | €8,956 | +€5,463 | +156.5% |
| Other amounts receivable | 41 | €45,894 | €50,441 | +€4,546 | +9.9% |
| Cash at bank and in hand | 54/58 | €27,320 | €11,922 | -€15,398 | -56.4% |
| Deferred charges and accrued income | 490/1 | €4,892 | €0 | -€4,892 | -100.0% |
| Total equity and liabilities | 10/49 | €117,563 | €97,826 | -€19,737 | -16.8% |
| Equity | 10/15 | €63,038 | €33,639 | -€29,400 | -46.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,515 | €89,515 | = | 0.0% |
| Distributable reserves | 133 | €89,515 | €89,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,877 | -€68,276 | -€29,400 | -75.6% |
| Amounts payable | 17/49 | €54,525 | €64,187 | +€9,662 | +17.7% |
| Amounts payable within one year | 42/48 | €44,355 | €64,187 | +€19,832 | +44.7% |
| Trade debts | 44 | €16,767 | €32,133 | +€15,366 | +91.6% |
| Suppliers | 440/4 | €16,767 | €32,133 | +€15,366 | +91.6% |
| Taxes, remuneration and social security | 45 | €27,088 | €18,054 | -€9,034 | -33.3% |
| Taxes | 450/3 | €12,539 | €9,787 | -€2,752 | -21.9% |
| Remuneration and social security | 454/9 | €14,549 | €8,267 | -€6,282 | -43.2% |
| Other amounts payable | 47/48 | €500 | €14,000 | +€13,500 | +2700.0% |
| Accrued charges and deferred income | 492/3 | €10,170 | €0 | -€10,170 | -100.0% |
| Non-recurring operating income | 76A | - | €431 | +€431 | |
| Remuneration, social security and pensions | 62 | €117,862 | €133,296 | +€15,434 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,275 | €7,275 | = | 0.0% |
| Other operating charges | 640/8 | €4,093 | €10,705 | +€6,613 | +161.6% |
| Gross operating margin | 9900 | €123,890 | €121,223 | -€2,667 | -2.2% |
| Operating profit (loss) | 9901 | -€5,340 | -€30,053 | -€24,713 | -462.8% |
| Financial income | 75/76B | €2,882 | €2,873 | -€9 | -0.3% |
| Recurring financial income | 75 | €2,882 | €2,873 | -€9 | -0.3% |
| Financial charges | 65/66B | €2,386 | €2,219 | -€167 | -7.0% |
| Recurring financial charges | 65 | €2,386 | €2,219 | -€167 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,845 | -€29,400 | -€24,555 | -506.8% |
| Profit (loss) for the period | 9904 | -€4,845 | -€29,400 | -€24,555 | -506.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,845 | -€29,400 | -€24,555 | -506.8% |
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 30 September 2026 via checked.be.