Scratch Concept: 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.
Scratch Concept
Largest movements
- Receivables within one year -€1,343
down €1,343 (-58.9%), from €2,281 to €938
of which Trade receivables: -€1,054
- Cash +€108
up €108 (+25642.9%), from €0 to €108
mainly Receivables within one year (+€1,343) and Other debts (+€798)
- Advances received -€1,756
no longer reported in 2025 (was €1,756)
- Other debts +€798
up €798 (+31.6%), from €2,525 to €3,323
- Profit (loss) carried forward -€500
down €500 (-8.7%), from -€5,755 to -€6,255
- Trade debts +€378
new in 2025: €378
- Short-term financial debts -€155
no longer reported in 2025 (was €155)
- Staff costs -€2,052
no longer reported in 2025 (was €2,052)
- Other operating charges -€1,625
no longer reported in 2025 (was €1,625)
- Financial charges -€777
down €777 (-90.9%), from €854 to €78
- Gross operating margin +€247
up €247 (+36.9%), from -€670 to -€423
- Financial income -€15
no longer reported in 2025 (was €15)
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 | €2,281 | €1,046 | -€1,236 | -54.2% |
| Current assets | 29/58 | €2,281 | €1,046 | -€1,236 | -54.2% |
| Amounts receivable within one year | 40/41 | €2,281 | €938 | -€1,343 | -58.9% |
| Trade receivables | 40 | €1,475 | €421 | -€1,054 | -71.5% |
| Other amounts receivable | 41 | €806 | €517 | -€289 | -35.9% |
| Cash at bank and in hand | 54/58 | €0 | €108 | +€108 | +25642.9% |
| Total equity and liabilities | 10/49 | €2,281 | €1,046 | -€1,236 | -54.2% |
| Equity | 10/15 | -€2,155 | -€2,655 | -€500 | -23.2% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,755 | -€6,255 | -€500 | -8.7% |
| Amounts payable | 17/49 | €4,436 | €3,700 | -€735 | -16.6% |
| Amounts payable within one year | 42/48 | €4,436 | €3,700 | -€735 | -16.6% |
| Financial debts | 43 | €155 | - | -€155 | |
| Credit institutions | 430/8 | €155 | - | -€155 | |
| Trade debts | 44 | - | €378 | +€378 | |
| Suppliers | 440/4 | - | €378 | +€378 | |
| Advances received on contracts in progress | 46 | €1,756 | - | -€1,756 | |
| Other amounts payable | 47/48 | €2,525 | €3,323 | +€798 | +31.6% |
| Remuneration, social security and pensions | 62 | €2,052 | - | -€2,052 | |
| Other operating charges | 640/8 | €1,625 | - | -€1,625 | |
| Gross operating margin | 9900 | -€670 | -€423 | +€247 | +36.9% |
| Operating profit (loss) | 9901 | -€4,348 | -€423 | +€3,925 | +90.3% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €854 | €78 | -€777 | -90.9% |
| Recurring financial charges | 65 | €854 | €78 | -€777 | -90.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,187 | -€500 | +€4,687 | +90.4% |
| Profit (loss) for the period | 9904 | -€5,187 | -€500 | +€4,687 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,187 | -€500 | +€4,687 | +90.4% |
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 8 October 2026 via checked.be.