SCRIBO: 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.
SCRIBO
Largest movements
- Receivables within one year +€4,203
up €4,203 (+25.0%), from €16,818 to €21,021
- Cash +€2,930
up €2,930 (+987%), from €297 to €3,227
mainly Net result for the year (+€7,085) and Tax, wage and social debts (+€4,280)
- Tangible fixed assets +€873
up €873 (+141%), from €617 to €1,490
- Deferred charges and accrued income -€407
down €407 (-25.4%), from €1,602 to €1,196
- Profit (loss) carried forward +€7,085
up €7,085 (+23.9%), from -€29,608 to -€22,523
- Tax, wage and social debts +€4,280
up €4,280 (+162%), from €2,647 to €6,927
- Other debts -€4,098
down €4,098 (-19.8%), from €20,717 to €16,620
- Trade debts +€332
up €332 (+16.9%), from €1,960 to €2,292
- Gross operating margin -€7,763
down €7,763 (-42.2%), from €18,417 to €10,654
- Other operating charges -€447
down €447 (-87.8%), from €509 to €62
- Financial charges +€208
up €208 (+7.5%), from €2,777 to €2,985
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,335 | €26,934 | +€7,599 | +39.3% |
| Fixed assets | 21/28 | €617 | €1,490 | +€873 | +141% |
| Tangible fixed assets | 22/27 | €617 | €1,490 | +€873 | +141% |
| Furniture and vehicles | 24 | €617 | €1,490 | +€873 | +141% |
| Current assets | 29/58 | €18,718 | €25,444 | +€6,726 | +35.9% |
| Amounts receivable within one year | 40/41 | €16,818 | €21,021 | +€4,203 | +25.0% |
| Trade receivables | 40 | €16,818 | €21,021 | +€4,203 | +25.0% |
| Cash at bank and in hand | 54/58 | €297 | €3,227 | +€2,930 | +987% |
| Deferred charges and accrued income | 490/1 | €1,602 | €1,196 | -€407 | -25.4% |
| Total equity and liabilities | 10/49 | €19,335 | €26,934 | +€7,599 | +39.3% |
| Equity | 10/15 | -€5,990 | €1,096 | +€7,085 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,619 | €3,619 | = | 0.0% |
| Non-distributable reserves | 130/1 | €570 | €570 | = | 0.0% |
| Reserves not available under the articles | 1311 | €570 | €570 | = | 0.0% |
| Distributable reserves | 133 | €3,048 | €3,048 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,608 | -€22,523 | +€7,085 | +23.9% |
| Amounts payable | 17/49 | €25,324 | €25,838 | +€514 | +2.0% |
| Amounts payable within one year | 42/48 | €25,324 | €25,838 | +€514 | +2.0% |
| Trade debts | 44 | €1,960 | €2,292 | +€332 | +16.9% |
| Suppliers | 440/4 | €1,960 | €2,292 | +€332 | +16.9% |
| Taxes, remuneration and social security | 45 | €2,647 | €6,927 | +€4,280 | +162% |
| Taxes | 450/3 | €2,647 | €6,927 | +€4,280 | +162% |
| Other amounts payable | 47/48 | €20,717 | €16,620 | -€4,098 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €365 | +€159 | +77.2% |
| Other operating charges | 640/8 | €509 | €62 | -€447 | -87.8% |
| Gross operating margin | 9900 | €18,417 | €10,654 | -€7,763 | -42.2% |
| Operating profit (loss) | 9901 | €17,702 | €10,227 | -€7,475 | -42.2% |
| Financial income | 75/76B | €60 | €16 | -€44 | -73.6% |
| Recurring financial income | 75 | €60 | €16 | -€44 | -73.6% |
| Financial charges | 65/66B | €2,777 | €2,985 | +€208 | +7.5% |
| Recurring financial charges | 65 | €2,777 | €2,985 | +€208 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €14,985 | €7,258 | -€7,727 | -51.6% |
| Income taxes | 67/77 | €190 | €172 | -€18 | -9.3% |
| Profit (loss) for the period | 9904 | €14,795 | €7,085 | -€7,709 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,795 | €7,085 | -€7,709 | -52.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.