SCRIPTURA: 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.
SCRIPTURA
Largest movements
- Tangible fixed assets -€23,169
down €23,169 (-38.2%), from €60,648 to €37,479
of which Land and buildings: -€16,964
- Stocks and contracts -€6,731
down €6,731 (-9.9%), from €67,834 to €61,103
- Cash -€2,567
down €2,567 (-14.1%), from €18,185 to €15,618
mainly Current portion of long-term debt (-€19,624) and Debts after one year (-€15,453)
- Current portion of long-term debt -€19,624
down €19,624 (-55.9%), from €35,078 to €15,453
- Debts after one year -€15,453
down €15,453 (-26.0%), from €59,336 to €43,882
- Other debts +€4,903
up €4,903 (+54.8%), from €8,943 to €13,846
- Advances received -€2,805
no longer reported in 2025 (was €2,805)
- Trade debts +€1,692
up €1,692 (+6.2%), from €27,238 to €28,930
- Depreciation -€18,890
down €18,890 (-54.3%), from €34,766 to €15,876
- Gross operating margin -€11,398
down €11,398 (-25.5%), from €44,723 to €33,325
- Financial charges -€1,323
down €1,323 (-18.6%), from €7,125 to €5,802
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 | €150,935 | €118,211 | -€32,724 | -21.7% |
| Fixed assets | 21/28 | €61,020 | €37,851 | -€23,169 | -38.0% |
| Tangible fixed assets | 22/27 | €60,648 | €37,479 | -€23,169 | -38.2% |
| Land and buildings | 22 | €42,566 | €25,602 | -€16,964 | -39.9% |
| Plant, machinery and equipment | 23 | €4,828 | €5,099 | +€271 | +5.6% |
| Furniture and vehicles | 24 | €13,253 | €6,777 | -€6,475 | -48.9% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €89,916 | €80,360 | -€9,555 | -10.6% |
| Stocks and contracts in progress | 3 | €67,834 | €61,103 | -€6,731 | -9.9% |
| Stocks | 30/36 | €67,834 | €61,103 | -€6,731 | -9.9% |
| Amounts receivable within one year | 40/41 | €380 | €458 | +€78 | +20.4% |
| Trade receivables | 40 | €380 | €293 | -€87 | -22.8% |
| Other amounts receivable | 41 | - | €164 | +€164 | |
| Cash at bank and in hand | 54/58 | €18,185 | €15,618 | -€2,567 | -14.1% |
| Deferred charges and accrued income | 490/1 | €3,516 | €3,181 | -€335 | -9.5% |
| Total equity and liabilities | 10/49 | €150,935 | €118,211 | -€32,724 | -21.7% |
| Equity | 10/15 | €17,109 | €16,100 | -€1,009 | -5.9% |
| Contributions | 10/11 | €56,000 | €56,000 | = | 0.0% |
| Reserves | 13 | €286 | €286 | = | 0.0% |
| Distributable reserves | 133 | €286 | €286 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,178 | -€40,186 | -€1,009 | -2.6% |
| Amounts payable | 17/49 | €133,826 | €102,111 | -€31,715 | -23.7% |
| Amounts payable after more than one year | 17 | €59,336 | €43,882 | -€15,453 | -26.0% |
| Financial debts | 170/4 | €59,336 | €43,882 | -€15,453 | -26.0% |
| Amounts payable within one year | 42/48 | €74,491 | €58,229 | -€16,262 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €35,078 | €15,453 | -€19,624 | -55.9% |
| Trade debts | 44 | €27,238 | €28,930 | +€1,692 | +6.2% |
| Suppliers | 440/4 | €27,238 | €28,930 | +€1,692 | +6.2% |
| Advances received on contracts in progress | 46 | €2,805 | - | -€2,805 | |
| Taxes, remuneration and social security | 45 | €428 | - | -€428 | |
| Taxes | 450/3 | €428 | - | -€428 | |
| Other amounts payable | 47/48 | €8,943 | €13,846 | +€4,903 | +54.8% |
| Remuneration, social security and pensions | 62 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,766 | €15,876 | -€18,890 | -54.3% |
| Other operating charges | 640/8 | €2,793 | €2,873 | +€81 | +2.9% |
| Non-recurring operating charges | 66A | - | €9,745 | +€9,745 | |
| Gross operating margin | 9900 | €44,723 | €33,325 | -€11,398 | -25.5% |
| Operating profit (loss) | 9901 | €7,162 | €4,831 | -€2,331 | -32.5% |
| Financial income | 75/76B | €109 | €293 | +€184 | +167.9% |
| Recurring financial income | 75 | €109 | €293 | +€184 | +167.9% |
| Financial charges | 65/66B | €7,125 | €5,802 | -€1,323 | -18.6% |
| Recurring financial charges | 65 | €7,125 | €5,802 | -€1,323 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €146 | -€678 | -€824 | |
| Income taxes | 67/77 | €339 | €331 | -€8 | -2.5% |
| Profit (loss) for the period | 9904 | -€193 | -€1,009 | -€816 | -423.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€193 | -€1,009 | -€816 | -423.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.