SCRIBAPRO: 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.
SCRIBAPRO
Largest movements
- Intangible fixed assets -€14,000
down €14,000 (-30.8%), from €45,452 to €31,452
- Deferred charges and accrued income +€4,151
up €4,151 (+483.2%), from €859 to €5,010
- Receivables within one year +€1,647
up €1,647 (+25.3%), from €6,511 to €8,158
- Tangible fixed assets -€1,000
down €1,000 (-30.8%), from €3,247 to €2,247
- Debts after one year -€7,419
down €7,419 (-36.3%), from €20,462 to €13,043
- Tax, wage and social debts -€4,225
down €4,225 (-63.3%), from €6,672 to €2,447
- Other debts +€3,436
up €3,436 (+50.8%), from €6,765 to €10,201
- Trade debts -€805
down €805 (-35.1%), from €2,295 to €1,490
- Profit (loss) carried forward -€621
down €621 (-6.1%), from €10,167 to €9,546
- Gross operating margin +€4,835
up €4,835 (+35.5%), from €13,608 to €18,443
- Financial charges +€1,086
up €1,086 (+64.7%), from €1,679 to €2,765
- Other operating charges -€630
down €630 (-44.6%), from €1,412 to €782
- Taxes +€389
up €389 (+306.3%), from €127 to €516
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 | €56,206 | €47,147 | -€9,059 | -16.1% |
| Fixed assets | 21/28 | €48,699 | €33,699 | -€15,000 | -30.8% |
| Intangible fixed assets | 21 | €45,452 | €31,452 | -€14,000 | -30.8% |
| Tangible fixed assets | 22/27 | €3,247 | €2,247 | -€1,000 | -30.8% |
| Furniture and vehicles | 24 | €3,247 | €2,247 | -€1,000 | -30.8% |
| Current assets | 29/58 | €7,507 | €13,448 | +€5,941 | +79.1% |
| Amounts receivable within one year | 40/41 | €6,511 | €8,158 | +€1,647 | +25.3% |
| Trade receivables | 40 | €6,511 | €8,158 | +€1,647 | +25.3% |
| Cash at bank and in hand | 54/58 | €137 | €280 | +€143 | +104.4% |
| Deferred charges and accrued income | 490/1 | €859 | €5,010 | +€4,151 | +483.2% |
| Total equity and liabilities | 10/49 | €56,206 | €47,147 | -€9,059 | -16.1% |
| Equity | 10/15 | €13,167 | €12,546 | -€621 | -4.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,167 | €9,546 | -€621 | -6.1% |
| Amounts payable | 17/49 | €43,039 | €34,601 | -€8,438 | -19.6% |
| Amounts payable after more than one year | 17 | €20,462 | €13,043 | -€7,419 | -36.3% |
| Financial debts | 170/4 | €20,462 | €13,043 | -€7,419 | -36.3% |
| Amounts payable within one year | 42/48 | €22,577 | €21,558 | -€1,019 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €6,845 | €7,420 | +€575 | +8.4% |
| Trade debts | 44 | €2,295 | €1,490 | -€805 | -35.1% |
| Suppliers | 440/4 | €2,295 | €1,490 | -€805 | -35.1% |
| Taxes, remuneration and social security | 45 | €6,672 | €2,447 | -€4,225 | -63.3% |
| Taxes | 450/3 | €6,672 | €2,447 | -€4,225 | -63.3% |
| Other amounts payable | 47/48 | €6,765 | €10,201 | +€3,436 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €15,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,412 | €782 | -€630 | -44.6% |
| Gross operating margin | 9900 | €13,608 | €18,443 | +€4,835 | +35.5% |
| Operating profit (loss) | 9901 | -€2,804 | €2,661 | +€5,465 | |
| Financial charges | 65/66B | €1,679 | €2,765 | +€1,086 | +64.7% |
| Recurring financial charges | 65 | €1,679 | €2,765 | +€1,086 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,483 | -€104 | +€4,379 | +97.7% |
| Income taxes | 67/77 | €127 | €516 | +€389 | +306.3% |
| Profit (loss) for the period | 9904 | -€4,610 | -€620 | +€3,990 | +86.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,610 | -€620 | +€3,990 | +86.6% |
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 30 September 2026 via checked.be.