SCRIBBLES & DOODLES: 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.
SCRIBBLES & DOODLES
Largest movements
- Cash +€34,718
up €34,718 (+75.7%), from €45,876 to €80,593
mainly Net result for the year (+€109,299) and Tax, wage and social debts (+€27,525)
- Deferred charges and accrued income +€25,652
up €25,652 (+139%), from €18,463 to €44,115
- Tangible fixed assets -€13,084
down €13,084 (-14.1%), from €92,560 to €79,476
of which Land and buildings: -€9,241
- Receivables within one year +€8,541
up €8,541 (+22.2%), from €38,525 to €47,066
of which Other amounts receivable: +€23,103
- Reserves +€109,299
up €109,299 (+171%), from €63,775 to €173,073
of which Distributable reserves: +€109,299
- Trade debts -€44,763
down €44,763 (-73.3%), from €61,109 to €16,346
- Other debts -€37,313
no longer reported in 2025 (was €37,313)
- Tax, wage and social debts +€27,525
up €27,525 (+283%), from €9,720 to €37,245
- Gross operating margin +€111,142
up €111,142 (+161%), from €68,970 to €180,112
- Taxes +€42,748
up €42,748 (+296%), from €14,462 to €57,210
- Depreciation -€14,557
down €14,557 (-52.1%), from €27,949 to €13,392
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 | €204,114 | €258,862 | +€54,748 | +26.8% |
| Fixed assets | 21/28 | €95,860 | €82,776 | -€13,084 | -13.6% |
| Tangible fixed assets | 22/27 | €92,560 | €79,476 | -€13,084 | -14.1% |
| Land and buildings | 22 | €33,878 | €24,637 | -€9,241 | -27.3% |
| Plant, machinery and equipment | 23 | €46,409 | €45,512 | -€896 | -1.9% |
| Furniture and vehicles | 24 | €8,972 | €5,225 | -€3,747 | -41.8% |
| Other tangible fixed assets | 26 | €3,302 | €4,102 | +€800 | +24.2% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €108,254 | €176,086 | +€67,832 | +62.7% |
| Stocks and contracts in progress | 3 | €5,390 | €4,312 | -€1,078 | -20.0% |
| Stocks | 30/36 | €5,390 | €4,312 | -€1,078 | -20.0% |
| Amounts receivable within one year | 40/41 | €38,525 | €47,066 | +€8,541 | +22.2% |
| Trade receivables | 40 | €27,817 | €13,254 | -€14,562 | -52.4% |
| Other amounts receivable | 41 | €10,708 | €33,811 | +€23,103 | +216% |
| Cash at bank and in hand | 54/58 | €45,876 | €80,593 | +€34,718 | +75.7% |
| Deferred charges and accrued income | 490/1 | €18,463 | €44,115 | +€25,652 | +139% |
| Total equity and liabilities | 10/49 | €204,114 | €258,862 | +€54,748 | +26.8% |
| Equity | 10/15 | €95,972 | €205,270 | +€109,299 | +114% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,775 | €173,073 | +€109,299 | +171% |
| Non-distributable reserves | 130/1 | €680 | €680 | = | 0.0% |
| Reserves not available under the articles | 1311 | €680 | €680 | = | 0.0% |
| Distributable reserves | 133 | €63,095 | €172,393 | +€109,299 | +173% |
| Profit (loss) carried forward | 14 | €13,597 | €13,597 | = | 0.0% |
| Amounts payable | 17/49 | €108,142 | €53,592 | -€54,551 | -50.4% |
| Amounts payable within one year | 42/48 | €108,142 | €53,592 | -€54,551 | -50.4% |
| Trade debts | 44 | €61,109 | €16,346 | -€44,763 | -73.3% |
| Suppliers | 440/4 | €61,109 | €16,346 | -€44,763 | -73.3% |
| Taxes, remuneration and social security | 45 | €9,720 | €37,245 | +€27,525 | +283% |
| Taxes | 450/3 | €9,720 | €37,245 | +€27,525 | +283% |
| Other amounts payable | 47/48 | €37,313 | - | -€37,313 | |
| Non-recurring operating income | 76A | - | €154 | +€154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,949 | €13,392 | -€14,557 | -52.1% |
| Other operating charges | 640/8 | €125 | €255 | +€130 | +104% |
| Gross operating margin | 9900 | €68,970 | €180,112 | +€111,142 | +161% |
| Operating profit (loss) | 9901 | €40,896 | €166,465 | +€125,569 | +307% |
| Financial income | 75/76B | €1 | €189 | +€188 | +23,243% |
| Recurring financial income | 75 | €1 | €189 | +€188 | +23,243% |
| Financial charges | 65/66B | €182 | €145 | -€38 | -20.6% |
| Recurring financial charges | 65 | €182 | €145 | -€38 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €40,714 | €166,509 | +€125,795 | +309% |
| Income taxes | 67/77 | €14,462 | €57,210 | +€42,748 | +296% |
| Profit (loss) for the period | 9904 | €26,252 | €109,299 | +€83,046 | +316% |
| Profit (loss) for the period to be appropriated | 9905 | €26,252 | €109,299 | +€83,046 | +316% |
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 16 October 2026 via checked.be.