SCRIPTOCOCCUS: 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.
SCRIPTOCOCCUS
Largest movements
- Cash -€84,335
down €84,335 (-36.9%), from €228,796 to €144,461
mainly Other debts (-€69,407) and Contributions, distributions and other (-€26,170)
- Tangible fixed assets -€7,751
down €7,751 (-31.2%), from €24,868 to €17,117
- Other debts -€69,407
down €69,407 (-70.4%), from €98,612 to €29,204
- Reserves -€19,670
down €19,670 (-12.9%), from €152,357 to €132,687
of which Distributable reserves: -€19,670
- Tax, wage and social debts -€3,279
down €3,279 (-70.4%), from €4,660 to €1,381
of which Taxes: -€3,352
- Gross operating margin -€13,909
down €13,909 (-47.2%), from €29,482 to €15,573
- Taxes -€11,634
down €11,634 (-94.1%), from €12,358 to €724
- Financial income -€2,468
down €2,468 (-88.4%), from €2,790 to €322
- Depreciation +€1,812
up €1,812 (+30.5%), from €5,939 to €7,751
- Other operating charges -€749
down €749 (-55.2%), from €1,357 to €608
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 | €262,357 | €170,060 | -€92,296 | -35.2% |
| Fixed assets | 21/28 | €24,868 | €17,117 | -€7,751 | -31.2% |
| Tangible fixed assets | 22/27 | €24,868 | €17,117 | -€7,751 | -31.2% |
| Furniture and vehicles | 24 | €24,868 | €17,117 | -€7,751 | -31.2% |
| Current assets | 29/58 | €237,488 | €152,943 | -€84,545 | -35.6% |
| Amounts receivable within one year | 40/41 | €820 | €1,517 | +€697 | +85.0% |
| Other amounts receivable | 41 | €820 | €1,517 | +€697 | +85.0% |
| Cash at bank and in hand | 54/58 | €228,796 | €144,461 | -€84,335 | -36.9% |
| Deferred charges and accrued income | 490/1 | €7,873 | €6,966 | -€907 | -11.5% |
| Total equity and liabilities | 10/49 | €262,357 | €170,060 | -€92,296 | -35.2% |
| Equity | 10/15 | €158,932 | €139,442 | -€19,490 | -12.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €152,357 | €132,687 | -€19,670 | -12.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €150,497 | €130,827 | -€19,670 | -13.1% |
| Profit (loss) carried forward | 14 | €378 | €558 | +€180 | +47.6% |
| Amounts payable | 17/49 | €103,424 | €30,618 | -€72,806 | -70.4% |
| Amounts payable within one year | 42/48 | €103,424 | €30,618 | -€72,806 | -70.4% |
| Trade debts | 44 | €152 | €33 | -€119 | -78.2% |
| Suppliers | 440/4 | €152 | €33 | -€119 | -78.2% |
| Taxes, remuneration and social security | 45 | €4,660 | €1,381 | -€3,279 | -70.4% |
| Taxes | 450/3 | €4,660 | €1,309 | -€3,352 | -71.9% |
| Remuneration and social security | 454/9 | - | €72 | +€72 | |
| Other amounts payable | 47/48 | €98,612 | €29,204 | -€69,407 | -70.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,939 | €7,751 | +€1,812 | +30.5% |
| Other operating charges | 640/8 | €1,357 | €608 | -€749 | -55.2% |
| Gross operating margin | 9900 | €29,482 | €15,573 | -€13,909 | -47.2% |
| Operating profit (loss) | 9901 | €22,186 | €7,214 | -€14,972 | -67.5% |
| Financial income | 75/76B | €2,790 | €322 | -€2,468 | -88.4% |
| Recurring financial income | 75 | €2,790 | €322 | -€2,468 | -88.4% |
| Financial charges | 65/66B | €256 | €132 | -€124 | -48.5% |
| Recurring financial charges | 65 | €256 | €132 | -€124 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €24,720 | €7,404 | -€17,316 | -70.0% |
| Income taxes | 67/77 | €12,358 | €724 | -€11,634 | -94.1% |
| Profit (loss) for the period | 9904 | €12,361 | €6,680 | -€5,681 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,361 | €6,680 | -€5,681 | -46.0% |
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 29 September 2026 via checked.be.