SCRIPTOR BIZ: 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.
SCRIPTOR BIZ
Largest movements
- Tangible fixed assets -€50,490
down €50,490 (-5.5%), from €915,742 to €865,252
of which Land and buildings: -€44,780
- Cash -€43,667
down €43,667 (-31.5%), from €138,743 to €95,076
mainly Debts after one year (-€100,000) and Investment in fixed assets (net) (-€6,588)
- Receivables within one year -€19,387
down €19,387 (-36.2%), from €53,588 to €34,201
of which Trade receivables: -€20,692
- Debts after one year -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Reserves -€12,841
down €12,841 (-3.2%), from €402,753 to €389,912
- Gross operating margin -€7,725
down €7,725 (-10.3%), from €75,016 to €67,291
- Taxes -€6,426
down €6,426 (-78.7%), from €8,164 to €1,738
- Financial charges +€2,267
up €2,267 (+36.6%), from €6,194 to €8,461
- Depreciation +€1,639
up €1,639 (+3.0%), from €55,439 to €57,078
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 | €1,144,635 | €1,031,971 | -€112,664 | -9.8% |
| Fixed assets | 21/28 | €916,114 | €865,624 | -€50,490 | -5.5% |
| Tangible fixed assets | 22/27 | €915,742 | €865,252 | -€50,490 | -5.5% |
| Land and buildings | 22 | €849,825 | €805,045 | -€44,780 | -5.3% |
| Plant, machinery and equipment | 23 | €59,854 | €52,902 | -€6,952 | -11.6% |
| Furniture and vehicles | 24 | €6,063 | €7,305 | +€1,242 | +20.5% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €228,521 | €166,347 | -€62,175 | -27.2% |
| Amounts receivable after more than one year | 29 | €34,446 | €35,700 | +€1,255 | +3.6% |
| Other amounts receivable | 291 | €34,446 | €35,700 | +€1,255 | +3.6% |
| Amounts receivable within one year | 40/41 | €53,588 | €34,201 | -€19,387 | -36.2% |
| Trade receivables | 40 | €52,741 | €32,049 | -€20,692 | -39.2% |
| Other amounts receivable | 41 | €847 | €2,152 | +€1,305 | +154.0% |
| Cash at bank and in hand | 54/58 | €138,743 | €95,076 | -€43,667 | -31.5% |
| Deferred charges and accrued income | 490/1 | €1,745 | €1,369 | -€376 | -21.5% |
| Total equity and liabilities | 10/49 | €1,144,635 | €1,031,971 | -€112,664 | -9.8% |
| Equity | 10/15 | €897,012 | €891,904 | -€5,108 | -0.6% |
| Reserves | 13 | €402,753 | €389,912 | -€12,841 | -3.2% |
| Tax-exempt reserves | 132 | €402,753 | €389,912 | -€12,841 | -3.2% |
| Profit (loss) carried forward | 14 | €494,259 | €501,992 | +€7,733 | +1.6% |
| Provisions and deferred taxes | 16 | €35,524 | €32,986 | -€2,537 | -7.1% |
| Deferred taxes | 168 | €35,524 | €32,986 | -€2,537 | -7.1% |
| Amounts payable | 17/49 | €212,099 | €107,080 | -€105,019 | -49.5% |
| Amounts payable after more than one year | 17 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Financial debts | 170/4 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Amounts payable within one year | 42/48 | €11,787 | €7,080 | -€4,707 | -39.9% |
| Trade debts | 44 | €1,765 | €3,055 | +€1,291 | +73.1% |
| Suppliers | 440/4 | €1,765 | €3,055 | +€1,291 | +73.1% |
| Taxes, remuneration and social security | 45 | €10,022 | €4,025 | -€5,998 | -59.8% |
| Taxes | 450/3 | €5,022 | €4,025 | -€998 | -19.9% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | €312 | - | -€312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,439 | €57,078 | +€1,639 | +3.0% |
| Other operating charges | 640/8 | €7,824 | €8,070 | +€246 | +3.1% |
| Gross operating margin | 9900 | €75,016 | €67,291 | -€7,725 | -10.3% |
| Operating profit (loss) | 9901 | €11,753 | €2,143 | -€9,610 | -81.8% |
| Financial income | 75/76B | €101 | €411 | +€311 | +308.9% |
| Recurring financial income | 75 | €101 | €411 | +€311 | +308.9% |
| Financial charges | 65/66B | €6,194 | €8,461 | +€2,267 | +36.6% |
| Recurring financial charges | 65 | €6,194 | €8,461 | +€2,267 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €5,659 | -€5,907 | -€11,566 | |
| Transfer from deferred taxes | 780 | €2,537 | €2,537 | = | 0.0% |
| Income taxes | 67/77 | €8,164 | €1,738 | -€6,426 | -78.7% |
| Profit (loss) for the period | 9904 | €32 | -€5,108 | -€5,140 | |
| Transfer from tax-exempt reserves | 789 | €12,841 | €12,841 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,873 | €7,733 | -€5,140 | -39.9% |
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 3 October 2026 via checked.be.