SCRIPTEAL: 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.
SCRIPTEAL
Largest movements
- Receivables within one year -€57,660
down €57,660 (-76.6%), from €75,283 to €17,622
of which Other amounts receivable: -€58,461
- Cash -€18,535
down €18,535 (-83.9%), from €22,093 to €3,558
mainly Other debts (-€82,129) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€11,444
down €11,444 (-7.3%), from €155,747 to €144,303
of which Furniture and vehicles: -€7,625
- Other debts -€82,129
down €82,129 (-86.8%), from €94,574 to €12,444
- Debts after one year -€12,309
down €12,309 (-9.0%), from €137,436 to €125,127
- Tax, wage and social debts +€6,674
up €6,674 (+156.6%), from €4,262 to €10,936
of which Taxes: +€4,858
- Gross operating margin +€24,568
up €24,568 (+40.1%), from €61,191 to €85,759
- Staff costs +€14,244
new in 2026: €14,244
- Purchases and services -€10,160
down €10,160 (-10.4%), from €97,506 to €87,346
- Depreciation +€9,009
up €9,009 (+121.0%), from €7,444 to €16,453
- Taxes +€5,708
up €5,708 (+55.6%), from €10,262 to €15,970
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,123 | €165,535 | -€87,588 | -34.6% |
| Fixed assets | 21/28 | €155,747 | €144,303 | -€11,444 | -7.3% |
| Tangible fixed assets | 22/27 | €155,747 | €144,303 | -€11,444 | -7.3% |
| Land and buildings | 22 | €102,846 | €99,174 | -€3,672 | -3.6% |
| Plant, machinery and equipment | 23 | €591 | €444 | -€147 | -24.8% |
| Furniture and vehicles | 24 | €52,310 | €44,685 | -€7,625 | -14.6% |
| Current assets | 29/58 | €97,376 | €21,232 | -€76,144 | -78.2% |
| Amounts receivable within one year | 40/41 | €75,283 | €17,622 | -€57,660 | -76.6% |
| Trade receivables | 40 | €16,821 | €17,622 | +€801 | +4.8% |
| Other amounts receivable | 41 | €58,461 | - | -€58,461 | |
| Cash at bank and in hand | 54/58 | €22,093 | €3,558 | -€18,535 | -83.9% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €253,123 | €165,535 | -€87,588 | -34.6% |
| Equity | 10/15 | €3,795 | €4,007 | +€212 | +5.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €795 | €1,007 | +€212 | +26.6% |
| Amounts payable | 17/49 | €249,328 | €161,528 | -€87,800 | -35.2% |
| Amounts payable after more than one year | 17 | €137,436 | €125,127 | -€12,309 | -9.0% |
| Financial debts | 170/4 | €137,436 | €125,127 | -€12,309 | -9.0% |
| Amounts payable within one year | 42/48 | €111,892 | €36,401 | -€75,491 | -67.5% |
| Current portion of amounts payable after more than one year | 42 | €11,887 | €12,309 | +€422 | +3.5% |
| Trade debts | 44 | €1,168 | €711 | -€457 | -39.1% |
| Suppliers | 440/4 | €1,168 | €711 | -€457 | -39.1% |
| Taxes, remuneration and social security | 45 | €4,262 | €10,936 | +€6,674 | +156.6% |
| Taxes | 450/3 | €4,262 | €9,120 | +€4,858 | +114.0% |
| Remuneration and social security | 454/9 | - | €1,816 | +€1,816 | |
| Other amounts payable | 47/48 | €94,574 | €12,444 | -€82,129 | -86.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,506 | €87,346 | -€10,160 | -10.4% |
| Remuneration, social security and pensions | 62 | - | €14,244 | +€14,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,444 | €16,453 | +€9,009 | +121.0% |
| Other operating charges | 640/8 | €1,433 | €3,581 | +€2,148 | +149.9% |
| Gross operating margin | 9900 | €61,191 | €85,759 | +€24,568 | +40.1% |
| Operating profit (loss) | 9901 | €52,314 | €51,481 | -€833 | -1.6% |
| Financial income | 75/76B | €3,311 | €0 | -€3,311 | -100.0% |
| Recurring financial income | 75 | €3,311 | €0 | -€3,311 | -100.0% |
| Financial charges | 65/66B | €4,887 | €5,299 | +€412 | +8.4% |
| Recurring financial charges | 65 | €4,887 | €5,299 | +€412 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €50,738 | €46,182 | -€4,556 | -9.0% |
| Income taxes | 67/77 | €10,262 | €15,970 | +€5,708 | +55.6% |
| Profit (loss) for the period | 9904 | €40,476 | €30,212 | -€10,264 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,476 | €30,212 | -€10,264 | -25.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.