SCRIPSIT: 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.
SCRIPSIT
Largest movements
- Receivables within one year -€21,764
down €21,764 (-99.6%), from €21,854 to €91
of which Trade receivables: -€21,854
- Cash -€8,011
down €8,011 (-9.9%), from €80,633 to €72,622
mainly Net result for the year (-€27,974) and Other debts (-€1,144)
- Reserves -€27,974
down €27,974 (-34.1%), from €81,955 to €53,982
- Other debts -€1,144
down €1,144 (-99.3%), from €1,153 to €9
- Other operating charges +€16,485
up €16,485 (+2,266%), from €727 to €17,212
- Gross operating margin -€13,184
down €13,184, from €2,576 to -€10,608
- Taxes -€267
no longer reported in 2025 (was €267)
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.
Derived cash bridge
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 | €102,488 | €72,713 | -€29,775 | -29.1% |
| Current assets | 29/58 | €102,488 | €72,713 | -€29,775 | -29.1% |
| Amounts receivable within one year | 40/41 | €21,854 | €91 | -€21,764 | -99.6% |
| Trade receivables | 40 | €21,854 | - | -€21,854 | |
| Other amounts receivable | 41 | - | €91 | +€91 | |
| Cash at bank and in hand | 54/58 | €80,633 | €72,622 | -€8,011 | -9.9% |
| Total equity and liabilities | 10/49 | €102,488 | €72,713 | -€29,775 | -29.1% |
| Equity | 10/15 | €100,555 | €72,582 | -€27,974 | -27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €81,955 | €53,982 | -€27,974 | -34.1% |
| Distributable reserves | 133 | €81,955 | €53,982 | -€27,974 | -34.1% |
| Amounts payable | 17/49 | €1,932 | €132 | -€1,801 | -93.2% |
| Amounts payable within one year | 42/48 | €1,932 | €132 | -€1,801 | -93.2% |
| Taxes, remuneration and social security | 45 | €780 | €123 | -€657 | -84.2% |
| Taxes | 450/3 | €780 | €123 | -€657 | -84.2% |
| Other amounts payable | 47/48 | €1,153 | €9 | -€1,144 | -99.3% |
| Other operating charges | 640/8 | €727 | €17,212 | +€16,485 | +2,266% |
| Gross operating margin | 9900 | €2,576 | -€10,608 | -€13,184 | |
| Operating profit (loss) | 9901 | €1,848 | -€27,820 | -€29,669 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €173 | €153 | -€19 | -11.2% |
| Recurring financial charges | 65 | €173 | €153 | -€19 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €1,677 | -€27,974 | -€29,650 | |
| Income taxes | 67/77 | €267 | - | -€267 | |
| Profit (loss) for the period | 9904 | €1,410 | -€27,974 | -€29,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,410 | -€27,974 | -€29,384 |
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 22 October 2026 via checked.be.