SCRIBURO: 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.
SCRIBURO
Largest movements
- Cash +€18,582
up €18,582 (+578.1%), from €3,214 to €21,796
mainly Net result for the year (+€14,275) and Tax, wage and social debts (+€9,185)
- Tangible fixed assets +€15,400
up €15,400 (+838.0%), from €1,838 to €17,238
of which Plant, machinery and equipment: +€15,805
- Stocks and contracts -€8,263
down €8,263 (-10.6%), from €77,998 to €69,735
- Receivables within one year -€1,274
down €1,274 (-29.5%), from €4,322 to €3,048
of which Trade receivables: -€1,274
- Reserves +€14,275
up €14,275 (+26.4%), from €54,073 to €68,347
of which Distributable reserves: +€14,275
- Tax, wage and social debts +€9,185
up €9,185 (+127.0%), from €7,233 to €16,419
- Trade debts -€9,029
down €9,029 (-63.2%), from €14,278 to €5,248
- Debts after one year +€8,943
new in 2025: €8,943
- Current portion of long-term debt +€2,938
up €2,938 (+152.4%), from €1,929 to €4,867
- Gross operating margin +€27,470
up €27,470, from -€10,273 to €17,197
- Depreciation -€7,127
down €7,127 (-86.9%), from €8,204 to €1,076
- Financial charges +€281
up €281 (+54.0%), from €520 to €801
- Financial income -€233
no longer reported in 2025 (was €233)
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 | €88,661 | €113,175 | +€24,513 | +27.6% |
| Fixed assets | 21/28 | €1,838 | €17,238 | +€15,400 | +838.0% |
| Tangible fixed assets | 22/27 | €1,838 | €17,238 | +€15,400 | +838.0% |
| Plant, machinery and equipment | 23 | €1,433 | €17,238 | +€15,805 | +1103.1% |
| Furniture and vehicles | 24 | €405 | - | -€405 | |
| Current assets | 29/58 | €86,824 | €95,936 | +€9,113 | +10.5% |
| Stocks and contracts in progress | 3 | €77,998 | €69,735 | -€8,263 | -10.6% |
| Stocks | 30/36 | €77,998 | €69,735 | -€8,263 | -10.6% |
| Amounts receivable within one year | 40/41 | €4,322 | €3,048 | -€1,274 | -29.5% |
| Trade receivables | 40 | €4,222 | €2,948 | -€1,274 | -30.2% |
| Other amounts receivable | 41 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,214 | €21,796 | +€18,582 | +578.1% |
| Deferred charges and accrued income | 490/1 | €1,289 | €1,357 | +€68 | +5.3% |
| Total equity and liabilities | 10/49 | €88,661 | €113,175 | +€24,513 | +27.6% |
| Equity | 10/15 | €60,273 | €74,547 | +€14,275 | +23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,073 | €68,347 | +€14,275 | +26.4% |
| Tax-exempt reserves | 132 | €14,991 | €14,991 | = | 0.0% |
| Distributable reserves | 133 | €39,081 | €53,356 | +€14,275 | +36.5% |
| Amounts payable | 17/49 | €28,389 | €38,627 | +€10,238 | +36.1% |
| Amounts payable after more than one year | 17 | - | €8,943 | +€8,943 | |
| Financial debts | 170/4 | - | €8,943 | +€8,943 | |
| Amounts payable within one year | 42/48 | €28,389 | €29,684 | +€1,295 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €1,929 | €4,867 | +€2,938 | +152.4% |
| Trade debts | 44 | €14,278 | €5,248 | -€9,029 | -63.2% |
| Suppliers | 440/4 | €14,278 | €5,248 | -€9,029 | -63.2% |
| Taxes, remuneration and social security | 45 | €7,233 | €16,419 | +€9,185 | +127.0% |
| Taxes | 450/3 | €7,233 | €16,419 | +€9,185 | +127.0% |
| Other amounts payable | 47/48 | €4,949 | €3,150 | -€1,799 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,204 | €1,076 | -€7,127 | -86.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €65 | +€65 | |
| Other operating charges | 640/8 | €1,149 | €980 | -€169 | -14.7% |
| Gross operating margin | 9900 | -€10,273 | €17,197 | +€27,470 | |
| Operating profit (loss) | 9901 | -€19,626 | €15,076 | +€34,702 | |
| Financial income | 75/76B | €233 | - | -€233 | |
| Recurring financial income | 75 | €233 | - | -€233 | |
| Financial charges | 65/66B | €520 | €801 | +€281 | +54.0% |
| Recurring financial charges | 65 | €520 | €801 | +€281 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,913 | €14,275 | +€34,187 | |
| Profit (loss) for the period | 9904 | -€19,913 | €14,275 | +€34,187 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,913 | €14,275 | +€34,187 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.