SCRIPTS & COMICS: 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.
SCRIPTS & COMICS
Largest movements
- Current investments +€128,776
up €128,776 (+32.2%), from €399,855 to €528,631
- Tangible fixed assets -€40,710
down €40,710 (-4.0%), from €1.0m to €971,182
of which Land and buildings: -€26,863
- Cash -€27,490
down €27,490 (-13.3%), from €207,412 to €179,922
mainly Current investments (-€128,776) and Investment in fixed assets (net) (-€4,330)
- Reserves +€51,316
up €51,316 (+9.4%), from €548,392 to €599,708
- Gross operating margin +€47,610
up €47,610 (+51.2%), from €92,938 to €140,548
- Taxes +€14,195
up €14,195 (+89.1%), from €15,934 to €30,129
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 | €1,764,995 | €1,809,434 | +€44,440 | +2.5% |
| Fixed assets | 21/28 | €1,121,015 | €1,080,304 | -€40,710 | -3.6% |
| Tangible fixed assets | 22/27 | €1,011,892 | €971,182 | -€40,710 | -4.0% |
| Land and buildings | 22 | €845,139 | €818,276 | -€26,863 | -3.2% |
| Furniture and vehicles | 24 | €11,516 | €4,400 | -€7,116 | -61.8% |
| Other tangible fixed assets | 26 | €155,237 | €148,506 | -€6,731 | -4.3% |
| Financial fixed assets | 28 | €109,123 | €109,123 | = | 0.0% |
| Current assets | 29/58 | €643,980 | €729,130 | +€85,150 | +13.2% |
| Stocks and contracts in progress | 3 | €24,300 | €8,300 | -€16,000 | -65.8% |
| Contracts in progress | 37 | €24,300 | €8,300 | -€16,000 | -65.8% |
| Amounts receivable within one year | 40/41 | €9,138 | €12,277 | +€3,139 | +34.3% |
| Trade receivables | 40 | €0 | €383 | +€383 | |
| Other amounts receivable | 41 | €9,138 | €11,895 | +€2,756 | +30.2% |
| Current investments | 50/53 | €399,855 | €528,631 | +€128,776 | +32.2% |
| Cash at bank and in hand | 54/58 | €207,412 | €179,922 | -€27,490 | -13.3% |
| Deferred charges and accrued income | 490/1 | €3,275 | €0 | -€3,275 | -100.0% |
| Total equity and liabilities | 10/49 | €1,764,995 | €1,809,434 | +€44,440 | +2.5% |
| Equity | 10/15 | €1,649,633 | €1,700,949 | +€51,316 | +3.1% |
| Contributions | 10/11 | €1,080,800 | €1,080,800 | = | 0.0% |
| Revaluation surpluses | 12 | €20,441 | €20,441 | = | 0.0% |
| Reserves | 13 | €548,392 | €599,708 | +€51,316 | +9.4% |
| Distributable reserves | 133 | €548,392 | €599,708 | +€51,316 | +9.4% |
| Amounts payable | 17/49 | €115,362 | €108,486 | -€6,876 | -6.0% |
| Amounts payable within one year | 42/48 | €104,318 | €100,961 | -€3,357 | -3.2% |
| Financial debts | 43 | €5,612 | €5,547 | -€65 | -1.2% |
| Credit institutions | 430/8 | €5,612 | €5,547 | -€65 | -1.2% |
| Trade debts | 44 | €10,600 | €11,214 | +€613 | +5.8% |
| Suppliers | 440/4 | €10,600 | €11,214 | +€613 | +5.8% |
| Taxes, remuneration and social security | 45 | €3,591 | €3,836 | +€245 | +6.8% |
| Taxes | 450/3 | €3,591 | €3,836 | +€245 | +6.8% |
| Other amounts payable | 47/48 | €84,514 | €80,364 | -€4,151 | -4.9% |
| Accrued charges and deferred income | 492/3 | €11,044 | €7,525 | -€3,519 | -31.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,634 | €45,041 | +€407 | +0.9% |
| Other operating charges | 640/8 | €9,700 | €10,035 | +€335 | +3.5% |
| Gross operating margin | 9900 | €92,938 | €140,548 | +€47,610 | +51.2% |
| Operating profit (loss) | 9901 | €38,604 | €85,473 | +€46,869 | +121.4% |
| Financial income | 75/76B | €3,449 | €3,432 | -€17 | -0.5% |
| Recurring financial income | 75 | €3,449 | €3,432 | -€17 | -0.5% |
| Financial charges | 65/66B | €7,522 | €7,459 | -€63 | -0.8% |
| Recurring financial charges | 65 | €7,522 | €7,459 | -€63 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €34,531 | €81,445 | +€46,914 | +135.9% |
| Income taxes | 67/77 | €15,934 | €30,129 | +€14,195 | +89.1% |
| Profit (loss) for the period | 9904 | €18,597 | €51,316 | +€32,720 | +175.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,597 | €51,316 | +€32,720 | +175.9% |
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.