SCRIBA: 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.
SCRIBA
Largest movements
- Cash -€1,887
down €1,887 (-66.0%), from €2,859 to €973
mainly Net result for the year (-€3,015) and Short-term financial debts (-€2)
- Profit (loss) carried forward -€3,015
down €3,015 (-9.8%), from -€30,882 to -€33,896
- Gross operating margin +€1,794
up €1,794 (+42.7%), from -€4,203 to -€2,409
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 | €139,770 | €137,657 | -€2,112 | -1.5% |
| Fixed assets | 21/28 | €133,300 | €133,300 | = | 0.0% |
| Intangible fixed assets | 21 | €133,300 | €133,300 | = | 0.0% |
| Current assets | 29/58 | €6,469 | €4,357 | -€2,112 | -32.7% |
| Amounts receivable within one year | 40/41 | €3,391 | €3,175 | -€216 | -6.4% |
| Trade receivables | 40 | €3,016 | €0 | -€3,016 | -100.0% |
| Other amounts receivable | 41 | €375 | €3,175 | +€2,800 | +747.1% |
| Cash at bank and in hand | 54/58 | €2,859 | €973 | -€1,887 | -66.0% |
| Deferred charges and accrued income | 490/1 | €219 | €209 | -€10 | -4.5% |
| Total equity and liabilities | 10/49 | €139,770 | €137,657 | -€2,112 | -1.5% |
| Equity | 10/15 | €135,403 | €132,388 | -€3,015 | -2.2% |
| Contributions | 10/11 | €166,285 | €166,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,882 | -€33,896 | -€3,015 | -9.8% |
| Amounts payable | 17/49 | €4,367 | €5,269 | +€902 | +20.7% |
| Amounts payable within one year | 42/48 | €4,367 | €5,269 | +€902 | +20.7% |
| Financial debts | 43 | €30 | €29 | -€2 | -5.8% |
| Credit institutions | 430/8 | €30 | €29 | -€2 | -5.8% |
| Trade debts | 44 | €3,954 | €4,758 | +€804 | +20.3% |
| Suppliers | 440/4 | €3,954 | €4,758 | +€804 | +20.3% |
| Other amounts payable | 47/48 | €382 | €482 | +€100 | +26.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €392 | €400 | +€8 | +1.9% |
| Gross operating margin | 9900 | -€4,203 | -€2,409 | +€1,794 | +42.7% |
| Operating profit (loss) | 9901 | -€4,595 | -€2,808 | +€1,787 | +38.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €201 | €206 | +€6 | +2.8% |
| Recurring financial charges | 65 | €201 | €206 | +€6 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,796 | -€3,015 | +€1,781 | +37.1% |
| Profit (loss) for the period | 9904 | -€4,796 | -€3,015 | +€1,781 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,796 | -€3,015 | +€1,781 | +37.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.