Scribendo: 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.
Scribendo
Largest movements
- Current investments +€305,000
up €305,000 (+47.7%), from €639,994 to €944,994
- Receivables after one year +€145,000
new in 2025: €145,000
- Cash -€63,916
down €63,916 (-32.2%), from €198,357 to €134,441
mainly Current investments (-€305,000) and Receivables after one year (-€145,000)
- Receivables within one year -€23,657
down €23,657 (-54.0%), from €43,811 to €20,153
- Tangible fixed assets -€16,695
down €16,695 (-54.7%), from €30,536 to €13,841
of which Furniture and vehicles: -€16,295
- Reserves +€331,872
up €331,872 (+31.6%), from €1.1m to €1.4m
- Gross operating margin +€229,741
up €229,741 (+100.9%), from €227,787 to €457,528
- Taxes +€88,158
up €88,158 (+123.6%), from €71,324 to €159,481
- Financial income +€4,747
up €4,747 (+9.8%), from €48,570 to €53,317
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 | €1,060,176 | €1,406,017 | +€345,841 | +32.6% |
| Fixed assets | 21/28 | €175,536 | €158,841 | -€16,695 | -9.5% |
| Tangible fixed assets | 22/27 | €30,536 | €13,841 | -€16,695 | -54.7% |
| Furniture and vehicles | 24 | €28,842 | €12,546 | -€16,295 | -56.5% |
| Other tangible fixed assets | 26 | €1,694 | €1,294 | -€400 | -23.6% |
| Financial fixed assets | 28 | €145,000 | €145,000 | = | 0.0% |
| Current assets | 29/58 | €884,640 | €1,247,177 | +€362,536 | +41.0% |
| Amounts receivable after more than one year | 29 | - | €145,000 | +€145,000 | |
| Other amounts receivable | 291 | - | €145,000 | +€145,000 | |
| Amounts receivable within one year | 40/41 | €43,811 | €20,153 | -€23,657 | -54.0% |
| Other amounts receivable | 41 | €43,811 | €20,153 | -€23,657 | -54.0% |
| Current investments | 50/53 | €639,994 | €944,994 | +€305,000 | +47.7% |
| Cash at bank and in hand | 54/58 | €198,357 | €134,441 | -€63,916 | -32.2% |
| Deferred charges and accrued income | 490/1 | €2,479 | €2,589 | +€109 | +4.4% |
| Total equity and liabilities | 10/49 | €1,060,176 | €1,406,017 | +€345,841 | +32.6% |
| Equity | 10/15 | €1,057,591 | €1,389,463 | +€331,872 | +31.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €1,050,591 | €1,382,463 | +€331,872 | +31.6% |
| Distributable reserves | 133 | €1,050,591 | €1,382,463 | +€331,872 | +31.6% |
| Amounts payable | 17/49 | €2,586 | €16,555 | +€13,969 | +540.2% |
| Amounts payable within one year | 42/48 | €736 | €14,705 | +€13,969 | +1898.8% |
| Trade debts | 44 | €736 | €1,825 | +€1,089 | +148.0% |
| Suppliers | 440/4 | €736 | €1,825 | +€1,089 | +148.0% |
| Taxes, remuneration and social security | 45 | - | €12,880 | +€12,880 | |
| Taxes | 450/3 | - | €12,880 | +€12,880 | |
| Accrued charges and deferred income | 492/3 | €1,850 | €1,850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,708 | €16,695 | -€12 | -0.1% |
| Other operating charges | 640/8 | €2,768 | €2,700 | -€68 | -2.4% |
| Gross operating margin | 9900 | €227,787 | €457,528 | +€229,741 | +100.9% |
| Operating profit (loss) | 9901 | €208,312 | €438,133 | +€229,821 | +110.3% |
| Financial income | 75/76B | €48,570 | €53,317 | +€4,747 | +9.8% |
| Recurring financial income | 75 | €48,570 | €53,317 | +€4,747 | +9.8% |
| Financial charges | 65/66B | €102 | €96 | -€6 | -5.6% |
| Recurring financial charges | 65 | €102 | €96 | -€6 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €256,780 | €491,353 | +€234,574 | +91.4% |
| Income taxes | 67/77 | €71,324 | €159,481 | +€88,158 | +123.6% |
| Profit (loss) for the period | 9904 | €185,456 | €331,872 | +€146,416 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €185,456 | €331,872 | +€146,416 | +78.9% |
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.