SCRIBO CONSULT: 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.
SCRIBO CONSULT
Largest movements
- Current investments -€197,092
down €197,092 (-48.6%), from €405,218 to €208,126
- Tangible fixed assets -€35,539
down €35,539 (-14.4%), from €246,209 to €210,670
- Receivables within one year +€15,609
up €15,609 (+70.4%), from €22,167 to €37,776
of which Trade receivables: +€15,125
- Cash +€9,937
up €9,937 (+8.9%), from €111,605 to €121,541
mainly Current investments (+€197,092) and Other debts (+€124,498)
- Reserves -€330,704
down €330,704 (-71.2%), from €464,160 to €133,456
of which Distributable reserves: -€351,754
- Other debts +€124,498
up €124,498 (+44.9%), from €277,367 to €401,865
- Trade debts -€15,975
down €15,975 (-69.7%), from €22,914 to €6,939
- Tax, wage and social debts +€14,155
up €14,155 (+96.3%), from €14,703 to €28,859
- Financial charges -€25,402
down €25,402 (-73.8%), from €34,439 to €9,037
- Financial income -€20,679
down €20,679 (-80.6%), from €25,643 to €4,964
- Gross operating margin +€11,117
up €11,117 (+9.8%), from €113,183 to €124,300
- Taxes +€4,646
up €4,646 (+23.1%), from €20,131 to €24,777
- Depreciation +€1,972
up €1,972 (+4.9%), from €40,192 to €42,164
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 | €785,344 | €578,259 | -€207,085 | -26.4% |
| Fixed assets | 21/28 | €246,209 | €210,670 | -€35,539 | -14.4% |
| Tangible fixed assets | 22/27 | €246,209 | €210,670 | -€35,539 | -14.4% |
| Land and buildings | 22 | €161,652 | €146,424 | -€15,229 | -9.4% |
| Furniture and vehicles | 24 | €50,374 | €34,718 | -€15,656 | -31.1% |
| Assets under construction and advance payments | 27 | €34,183 | €29,528 | -€4,654 | -13.6% |
| Current assets | 29/58 | €539,135 | €367,589 | -€171,546 | -31.8% |
| Amounts receivable within one year | 40/41 | €22,167 | €37,776 | +€15,609 | +70.4% |
| Trade receivables | 40 | €13,310 | €28,435 | +€15,125 | +113.6% |
| Other amounts receivable | 41 | €8,857 | €9,341 | +€484 | +5.5% |
| Current investments | 50/53 | €405,218 | €208,126 | -€197,092 | -48.6% |
| Cash at bank and in hand | 54/58 | €111,605 | €121,541 | +€9,937 | +8.9% |
| Deferred charges and accrued income | 490/1 | €145 | €145 | = | 0.0% |
| Total equity and liabilities | 10/49 | €785,344 | €578,259 | -€207,085 | -26.4% |
| Equity | 10/15 | €470,360 | €139,656 | -€330,704 | -70.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €464,160 | €133,456 | -€330,704 | -71.2% |
| Tax-exempt reserves | 132 | €21,050 | €42,100 | +€21,050 | +100.0% |
| Distributable reserves | 133 | €443,110 | €91,356 | -€351,754 | -79.4% |
| Amounts payable | 17/49 | €314,984 | €438,603 | +€123,619 | +39.2% |
| Amounts payable within one year | 42/48 | €314,984 | €437,663 | +€122,679 | +38.9% |
| Trade debts | 44 | €22,914 | €6,939 | -€15,975 | -69.7% |
| Suppliers | 440/4 | €22,914 | €6,939 | -€15,975 | -69.7% |
| Taxes, remuneration and social security | 45 | €14,703 | €28,859 | +€14,155 | +96.3% |
| Taxes | 450/3 | €14,703 | €28,859 | +€14,155 | +96.3% |
| Other amounts payable | 47/48 | €277,367 | €401,865 | +€124,498 | +44.9% |
| Accrued charges and deferred income | 492/3 | - | €940 | +€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,192 | €42,164 | +€1,972 | +4.9% |
| Other operating charges | 640/8 | €3,303 | €3,359 | +€56 | +1.7% |
| Gross operating margin | 9900 | €113,183 | €124,300 | +€11,117 | +9.8% |
| Operating profit (loss) | 9901 | €69,689 | €78,778 | +€9,089 | +13.0% |
| Financial income | 75/76B | €25,643 | €4,964 | -€20,679 | -80.6% |
| Recurring financial income | 75 | €25,643 | €4,964 | -€20,679 | -80.6% |
| Financial charges | 65/66B | €34,439 | €9,037 | -€25,402 | -73.8% |
| Recurring financial charges | 65 | €34,439 | €9,037 | -€25,402 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €60,892 | €74,704 | +€13,812 | +22.7% |
| Income taxes | 67/77 | €20,131 | €24,777 | +€4,646 | +23.1% |
| Profit (loss) for the period | 9904 | €40,762 | €49,928 | +€9,166 | +22.5% |
| Transfer to tax-exempt reserves | 689 | €21,050 | €21,050 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,712 | €28,878 | +€9,166 | +46.5% |
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 28 September 2026 via checked.be.