Scripta Lipa: 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.
Scripta Lipa
Largest movements
- Stocks and contracts -€15,030
down €15,030 (-13.9%), from €108,369 to €93,339
- Tangible fixed assets -€8,711
down €8,711 (-25.0%), from €34,880 to €26,169
- Receivables within one year +€6,211
up €6,211 (+45.5%), from €13,654 to €19,865
of which Other amounts receivable: +€3,599
- Cash +€4,622
up €4,622 (+16.3%), from €28,389 to €33,011
mainly Stocks and contracts (+€15,030) and Depreciation (+€8,711)
- Tax, wage and social debts -€8,998
down €8,998 (-23.5%), from €38,236 to €29,239
of which Remuneration and social security: -€10,968
- Debts after one year -€8,745
down €8,745 (-32.5%), from €26,881 to €18,136
- Other debts +€5,616
up €5,616 (+18.3%), from €30,656 to €36,272
- Profit (loss) carried forward -€4,067
down €4,067 (-69.8%), from -€5,830 to -€9,897
- Trade debts +€2,673
up €2,673 (+12.0%), from €22,201 to €24,874
of which Suppliers: +€2,429
- Staff costs -€15,518
down €15,518 (-19.0%), from €81,502 to €65,984
- Gross operating margin -€14,770
down €14,770 (-16.4%), from €90,291 to €75,521
- Other operating charges -€1,418
down €1,418 (-33.5%), from €4,228 to €2,811
- Depreciation +€921
up €921 (+11.8%), from €7,791 to €8,711
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 | €199,314 | €186,661 | -€12,653 | -6.3% |
| Fixed assets | 21/28 | €41,180 | €32,469 | -€8,711 | -21.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €34,880 | €26,169 | -€8,711 | -25.0% |
| Leasing and similar rights | 25 | €34,880 | €26,169 | -€8,711 | -25.0% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €158,133 | €154,192 | -€3,941 | -2.5% |
| Stocks and contracts in progress | 3 | €108,369 | €93,339 | -€15,030 | -13.9% |
| Stocks | 30/36 | €108,369 | €93,339 | -€15,030 | -13.9% |
| Amounts receivable within one year | 40/41 | €13,654 | €19,865 | +€6,211 | +45.5% |
| Trade receivables | 40 | €7,710 | €10,322 | +€2,611 | +33.9% |
| Other amounts receivable | 41 | €5,944 | €9,543 | +€3,599 | +60.6% |
| Cash at bank and in hand | 54/58 | €28,389 | €33,011 | +€4,622 | +16.3% |
| Deferred charges and accrued income | 490/1 | €7,722 | €7,978 | +€256 | +3.3% |
| Total equity and liabilities | 10/49 | €199,314 | €186,661 | -€12,653 | -6.3% |
| Equity | 10/15 | €69,661 | €65,595 | -€4,067 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,892 | €56,892 | = | 0.0% |
| Distributable reserves | 133 | €56,892 | €56,892 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,830 | -€9,897 | -€4,067 | -69.8% |
| Amounts payable | 17/49 | €129,653 | €121,067 | -€8,586 | -6.6% |
| Amounts payable after more than one year | 17 | €26,881 | €18,136 | -€8,745 | -32.5% |
| Financial debts | 170/4 | €26,881 | €18,136 | -€8,745 | -32.5% |
| Amounts payable within one year | 42/48 | €101,339 | €100,036 | -€1,303 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €10,246 | €8,745 | -€1,501 | -14.6% |
| Financial debts | 43 | - | €907 | +€907 | |
| Credit institutions | 430/8 | - | €907 | +€907 | |
| Trade debts | 44 | €22,201 | €24,874 | +€2,673 | +12.0% |
| Suppliers | 440/4 | €22,201 | €24,630 | +€2,429 | +10.9% |
| Bills of exchange payable | 441 | - | €244 | +€244 | |
| Taxes, remuneration and social security | 45 | €38,236 | €29,239 | -€8,998 | -23.5% |
| Taxes | 450/3 | €10,429 | €12,399 | +€1,971 | +18.9% |
| Remuneration and social security | 454/9 | €27,808 | €16,840 | -€10,968 | -39.4% |
| Other amounts payable | 47/48 | €30,656 | €36,272 | +€5,616 | +18.3% |
| Accrued charges and deferred income | 492/3 | €1,432 | €2,894 | +€1,462 | +102.0% |
| Remuneration, social security and pensions | 62 | €81,502 | €65,984 | -€15,518 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,791 | €8,711 | +€921 | +11.8% |
| Other operating charges | 640/8 | €4,228 | €2,811 | -€1,418 | -33.5% |
| Gross operating margin | 9900 | €90,291 | €75,521 | -€14,770 | -16.4% |
| Operating profit (loss) | 9901 | -€3,230 | -€1,984 | +€1,246 | +38.6% |
| Financial income | 75/76B | €138 | €255 | +€117 | +85.0% |
| Recurring financial income | 75 | €138 | €255 | +€117 | +85.0% |
| Financial charges | 65/66B | €2,657 | €2,279 | -€378 | -14.2% |
| Recurring financial charges | 65 | €2,657 | €2,279 | -€378 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,750 | -€4,008 | +€1,741 | +30.3% |
| Income taxes | 67/77 | €81 | €58 | -€22 | -27.8% |
| Profit (loss) for the period | 9904 | -€5,830 | -€4,067 | +€1,764 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,830 | -€4,067 | +€1,764 | +30.2% |
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.