SCRIPTALIS: 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.
SCRIPTALIS
Largest movements
- Tangible fixed assets +€260,433
new in 2025: €260,433
of which Land and buildings: +€228,634
- Cash -€36,924
down €36,924 (-48.9%), from €75,481 to €38,557
mainly Investment in fixed assets (net) (-€304,268) and Receivables within one year (-€30,074)
- Receivables within one year +€30,074
up €30,074 (+281.4%), from €10,687 to €40,761
of which Other amounts receivable: +€18,849
- Debts after one year +€234,555
new in 2025: €234,555
- Profit (loss) carried forward -€53,430
no longer reported in 2025 (was €53,430)
- Reserves +€49,966
new in 2025: €49,966
- Trade debts +€18,895
up €18,895 (+2507.0%), from €754 to €19,649
- Current portion of long-term debt +€14,480
new in 2025: €14,480
- Depreciation +€43,835
new in 2025: €43,835
- Gross operating margin -€22,916
down €22,916 (-33.8%), from €67,861 to €44,945
- Taxes -€13,721
down €13,721 (-98.2%), from €13,975 to €254
- Financial charges +€2,972
up €2,972 (+4298.7%), from €69 to €3,041
- Other operating charges +€893
up €893 (+230.5%), from €387 to €1,280
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 | €86,168 | €341,639 | +€255,471 | +296.5% |
| Fixed assets | 21/28 | - | €260,433 | +€260,433 | |
| Tangible fixed assets | 22/27 | - | €260,433 | +€260,433 | |
| Land and buildings | 22 | - | €228,634 | +€228,634 | |
| Furniture and vehicles | 24 | - | €22,743 | +€22,743 | |
| Assets under construction and advance payments | 27 | - | €9,056 | +€9,056 | |
| Current assets | 29/58 | €86,168 | €81,206 | -€4,962 | -5.8% |
| Amounts receivable within one year | 40/41 | €10,687 | €40,761 | +€30,074 | +281.4% |
| Trade receivables | 40 | €9,887 | €21,112 | +€11,225 | +113.5% |
| Other amounts receivable | 41 | €800 | €19,649 | +€18,849 | +2356.1% |
| Cash at bank and in hand | 54/58 | €75,481 | €38,557 | -€36,924 | -48.9% |
| Deferred charges and accrued income | 490/1 | - | €1,888 | +€1,888 | |
| Total equity and liabilities | 10/49 | €86,168 | €341,639 | +€255,471 | +296.5% |
| Equity | 10/15 | €58,430 | €54,966 | -€3,464 | -5.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €49,966 | +€49,966 | |
| Distributable reserves | 133 | - | €49,966 | +€49,966 | |
| Profit (loss) carried forward | 14 | €53,430 | - | -€53,430 | |
| Amounts payable | 17/49 | €27,738 | €286,673 | +€258,935 | +933.5% |
| Amounts payable after more than one year | 17 | - | €234,555 | +€234,555 | |
| Financial debts | 170/4 | - | €234,555 | +€234,555 | |
| Amounts payable within one year | 42/48 | €27,738 | €52,079 | +€24,341 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | - | €14,480 | +€14,480 | |
| Trade debts | 44 | €754 | €19,649 | +€18,895 | +2507.0% |
| Suppliers | 440/4 | €754 | €19,649 | +€18,895 | +2507.0% |
| Taxes, remuneration and social security | 45 | €19,938 | €17,951 | -€1,987 | -10.0% |
| Taxes | 450/3 | €18,118 | €16,550 | -€1,568 | -8.7% |
| Remuneration and social security | 454/9 | €1,819 | €1,401 | -€419 | -23.0% |
| Other amounts payable | 47/48 | €7,046 | - | -€7,046 | |
| Accrued charges and deferred income | 492/3 | - | €39 | +€39 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €43,835 | +€43,835 | |
| Other operating charges | 640/8 | €387 | €1,280 | +€893 | +230.5% |
| Gross operating margin | 9900 | €67,861 | €44,945 | -€22,916 | -33.8% |
| Operating profit (loss) | 9901 | €67,474 | -€170 | -€67,643 | |
| Financial charges | 65/66B | €69 | €3,041 | +€2,972 | +4298.7% |
| Recurring financial charges | 65 | €69 | €3,041 | +€2,972 | +4298.7% |
| Profit (loss) for the period before taxes | 9903 | €67,405 | -€3,210 | -€70,615 | |
| Income taxes | 67/77 | €13,975 | €254 | -€13,721 | -98.2% |
| Profit (loss) for the period | 9904 | €53,430 | -€3,464 | -€56,894 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,430 | -€3,464 | -€56,894 |
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 11 October 2026 via checked.be.