ScriboMed: 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.
ScriboMed
Largest movements
- Cash -€30,713
down €30,713 (-57.8%), from €53,150 to €22,437
mainly Accrued charges and deferred income (-€35,000) and Tax, wage and social debts (-€3,785)
- Tangible fixed assets -€2,922
down €2,922 (-18.7%), from €15,620 to €12,698
- Receivables within one year +€1,836
up €1,836 (+13.8%), from €13,279 to €15,115
of which Trade receivables: +€921
- Deferred charges and accrued income +€1,162
up €1,162 (+400.0%), from €291 to €1,453
- Accrued charges and deferred income -€35,000
down €35,000 (-100.0%), from €35,000 to €0
- Reserves +€7,904
up €7,904 (+24.1%), from €32,808 to €40,711
- Tax, wage and social debts -€3,785
down €3,785 (-33.8%), from €11,182 to €7,397
- Gross operating margin -€27,350
down €27,350 (-63.0%), from €43,417 to €16,067
- Taxes -€5,564
down €5,564 (-66.2%), from €8,401 to €2,837
- Depreciation +€2,984
up €2,984 (+180.1%), from €1,657 to €4,641
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 | €82,340 | €51,702 | -€30,638 | -37.2% |
| Fixed assets | 21/28 | €15,620 | €12,698 | -€2,922 | -18.7% |
| Tangible fixed assets | 22/27 | €15,620 | €12,698 | -€2,922 | -18.7% |
| Furniture and vehicles | 24 | €15,620 | €12,698 | -€2,922 | -18.7% |
| Current assets | 29/58 | €66,719 | €39,004 | -€27,715 | -41.5% |
| Amounts receivable within one year | 40/41 | €13,279 | €15,115 | +€1,836 | +13.8% |
| Trade receivables | 40 | €13,227 | €14,148 | +€921 | +7.0% |
| Other amounts receivable | 41 | €52 | €967 | +€915 | +1762.7% |
| Cash at bank and in hand | 54/58 | €53,150 | €22,437 | -€30,713 | -57.8% |
| Deferred charges and accrued income | 490/1 | €291 | €1,453 | +€1,162 | +400.0% |
| Total equity and liabilities | 10/49 | €82,340 | €51,702 | -€30,638 | -37.2% |
| Equity | 10/15 | €35,808 | €43,711 | +€7,904 | +22.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,808 | €40,711 | +€7,904 | +24.1% |
| Distributable reserves | 133 | €32,808 | €40,711 | +€7,904 | +24.1% |
| Amounts payable | 17/49 | €46,532 | €7,991 | -€38,541 | -82.8% |
| Amounts payable within one year | 42/48 | €11,532 | €7,991 | -€3,541 | -30.7% |
| Trade debts | 44 | €350 | €593 | +€243 | +69.6% |
| Suppliers | 440/4 | €350 | €593 | +€243 | +69.6% |
| Taxes, remuneration and social security | 45 | €11,182 | €7,397 | -€3,785 | -33.8% |
| Taxes | 450/3 | €11,182 | €7,397 | -€3,785 | -33.8% |
| Accrued charges and deferred income | 492/3 | €35,000 | €0 | -€35,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,657 | €4,641 | +€2,984 | +180.1% |
| Other operating charges | 640/8 | €502 | €326 | -€176 | -35.0% |
| Gross operating margin | 9900 | €43,417 | €16,067 | -€27,350 | -63.0% |
| Operating profit (loss) | 9901 | €41,258 | €11,100 | -€30,158 | -73.1% |
| Financial charges | 65/66B | €50 | €360 | +€310 | +619.4% |
| Recurring financial charges | 65 | €50 | €360 | +€310 | +619.4% |
| Profit (loss) for the period before taxes | 9903 | €41,208 | €10,741 | -€30,467 | -73.9% |
| Income taxes | 67/77 | €8,401 | €2,837 | -€5,564 | -66.2% |
| Profit (loss) for the period | 9904 | €32,808 | €7,904 | -€24,904 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,808 | €7,904 | -€24,904 | -75.9% |
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 10 October 2026 via checked.be.