SCRIPTORIJ: 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.
SCRIPTORIJ
Largest movements
- Receivables within one year +€35,071
up €35,071 (+58.3%), from €60,158 to €95,229
of which Trade receivables: +€26,840
- Cash -€18,557
down €18,557 (-11.7%), from €159,219 to €140,662
mainly Contributions, distributions and other (-€200,000) and Receivables within one year (-€35,071)
- Tangible fixed assets -€4,777
down €4,777 (-16.6%), from €28,843 to €24,066
of which Furniture and vehicles: -€3,919
- Other debts +€39,700
up €39,700 (+24.4%), from €162,664 to €202,364
- Trade debts -€18,916
down €18,916 (-49.4%), from €38,328 to €19,412
- Tax, wage and social debts -€13,201
down €13,201 (-55.5%), from €23,805 to €10,604
of which Remuneration and social security: -€9,447
- Reserves +€4,206
up €4,206 (+14.5%), from €29,013 to €33,219
- Staff costs -€64,138
down €64,138 (-42.9%), from €149,356 to €85,218
- Gross operating margin -€20,334
down €20,334 (-6.0%), from €341,086 to €320,752
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.
Derived cash bridge
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 | €253,930 | €265,681 | +€11,751 | +4.6% |
| Fixed assets | 21/28 | €33,843 | €29,066 | -€4,777 | -14.1% |
| Tangible fixed assets | 22/27 | €28,843 | €24,066 | -€4,777 | -16.6% |
| Furniture and vehicles | 24 | €24,957 | €21,038 | -€3,919 | -15.7% |
| Other tangible fixed assets | 26 | €3,886 | €3,028 | -€858 | -22.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €220,087 | €236,615 | +€16,528 | +7.5% |
| Amounts receivable within one year | 40/41 | €60,158 | €95,229 | +€35,071 | +58.3% |
| Trade receivables | 40 | €58,144 | €84,984 | +€26,840 | +46.2% |
| Other amounts receivable | 41 | €2,014 | €10,245 | +€8,231 | +409% |
| Cash at bank and in hand | 54/58 | €159,219 | €140,662 | -€18,557 | -11.7% |
| Deferred charges and accrued income | 490/1 | €710 | €724 | +€14 | +2.0% |
| Total equity and liabilities | 10/49 | €253,930 | €265,681 | +€11,751 | +4.6% |
| Equity | 10/15 | €29,063 | €33,269 | +€4,206 | +14.5% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €29,013 | €33,219 | +€4,206 | +14.5% |
| Distributable reserves | 133 | €29,013 | €33,219 | +€4,206 | +14.5% |
| Amounts payable | 17/49 | €224,867 | €232,412 | +€7,545 | +3.4% |
| Amounts payable within one year | 42/48 | €224,836 | €232,412 | +€7,576 | +3.4% |
| Financial debts | 43 | €39 | €32 | -€7 | -17.9% |
| Credit institutions | 430/8 | €39 | €32 | -€7 | -17.9% |
| Trade debts | 44 | €38,328 | €19,412 | -€18,916 | -49.4% |
| Suppliers | 440/4 | €38,328 | €19,412 | -€18,916 | -49.4% |
| Taxes, remuneration and social security | 45 | €23,805 | €10,604 | -€13,201 | -55.5% |
| Taxes | 450/3 | €7,861 | €4,107 | -€3,754 | -47.8% |
| Remuneration and social security | 454/9 | €15,944 | €6,497 | -€9,447 | -59.3% |
| Other amounts payable | 47/48 | €162,664 | €202,364 | +€39,700 | +24.4% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Remuneration, social security and pensions | 62 | €149,356 | €85,218 | -€64,138 | -42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,042 | €7,868 | +€2,826 | +56.0% |
| Other operating charges | 640/8 | €18,913 | €18,929 | +€16 | +0.1% |
| Gross operating margin | 9900 | €341,086 | €320,752 | -€20,334 | -6.0% |
| Operating profit (loss) | 9901 | €167,775 | €208,737 | +€40,962 | +24.4% |
| Financial income | 75/76B | €17 | €39 | +€22 | +129% |
| Recurring financial income | 75 | €17 | €39 | +€22 | +129% |
| Financial charges | 65/66B | €432 | €463 | +€31 | +7.2% |
| Recurring financial charges | 65 | €432 | €463 | +€31 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €167,360 | €208,313 | +€40,953 | +24.5% |
| Income taxes | 67/77 | €3,918 | €4,107 | +€189 | +4.8% |
| Profit (loss) for the period | 9904 | €163,442 | €204,206 | +€40,764 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €163,442 | €204,206 | +€40,764 | +24.9% |
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 31 October 2026 via checked.be.