SCRIPTURA COPYWRITING: 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.
SCRIPTURA COPYWRITING
Largest movements
- Receivables within one year -€5,601
down €5,601 (-31.2%), from €17,924 to €12,323
of which Trade receivables: -€5,213
- Tangible fixed assets -€5,050
down €5,050 (-24.4%), from €20,659 to €15,609
of which Plant, machinery and equipment: -€3,460
- Accrued charges and deferred income -€9,916
down €9,916 (-100.0%), from €9,916 to €0
- Profit (loss) carried forward -€2,699
down €2,699 (-19.4%), from -€13,903 to -€16,602
- Trade debts +€2,585
up €2,585 (+5564.5%), from €46 to €2,631
- Other debts -€1,776
down €1,776 (-5.1%), from €34,613 to €32,837
- Short-term financial debts +€1,386
up €1,386 (+1201.4%), from €115 to €1,501
- Gross operating margin -€5,244
down €5,244 (-42.2%), from €12,428 to €7,184
- Depreciation -€1,683
down €1,683 (-16.2%), from €10,368 to €8,685
- Other operating charges -€177
down €177 (-25.5%), from €697 to €520
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 | €43,491 | €32,989 | -€10,503 | -24.1% |
| Fixed assets | 21/28 | €20,659 | €15,609 | -€5,050 | -24.4% |
| Tangible fixed assets | 22/27 | €20,659 | €15,609 | -€5,050 | -24.4% |
| Plant, machinery and equipment | 23 | €12,304 | €8,843 | -€3,460 | -28.1% |
| Furniture and vehicles | 24 | €6,850 | €6,610 | -€240 | -3.5% |
| Other tangible fixed assets | 26 | €1,505 | €155 | -€1,350 | -89.7% |
| Current assets | 29/58 | €22,833 | €17,380 | -€5,453 | -23.9% |
| Amounts receivable within one year | 40/41 | €17,924 | €12,323 | -€5,601 | -31.2% |
| Trade receivables | 40 | €15,705 | €10,492 | -€5,213 | -33.2% |
| Other amounts receivable | 41 | €2,219 | €1,831 | -€388 | -17.5% |
| Cash at bank and in hand | 54/58 | €3,504 | €3,803 | +€298 | +8.5% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,254 | -€150 | -10.7% |
| Total equity and liabilities | 10/49 | €43,491 | €32,989 | -€10,503 | -24.1% |
| Equity | 10/15 | -€1,682 | -€4,381 | -€2,699 | -160.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,021 | €6,021 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,161 | €4,161 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€13,903 | -€16,602 | -€2,699 | -19.4% |
| Amounts payable | 17/49 | €45,174 | €37,370 | -€7,804 | -17.3% |
| Amounts payable within one year | 42/48 | €35,257 | €37,370 | +€2,112 | +6.0% |
| Financial debts | 43 | €115 | €1,501 | +€1,386 | +1201.4% |
| Credit institutions | 430/8 | €115 | €1,501 | +€1,386 | +1201.4% |
| Trade debts | 44 | €46 | €2,631 | +€2,585 | +5564.5% |
| Suppliers | 440/4 | €46 | €2,631 | +€2,585 | +5564.5% |
| Taxes, remuneration and social security | 45 | €483 | €400 | -€83 | -17.1% |
| Taxes | 450/3 | €483 | €400 | -€83 | -17.1% |
| Other amounts payable | 47/48 | €34,613 | €32,837 | -€1,776 | -5.1% |
| Accrued charges and deferred income | 492/3 | €9,916 | €0 | -€9,916 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,368 | €8,685 | -€1,683 | -16.2% |
| Other operating charges | 640/8 | €697 | €520 | -€177 | -25.5% |
| Gross operating margin | 9900 | €12,428 | €7,184 | -€5,244 | -42.2% |
| Operating profit (loss) | 9901 | €1,363 | -€2,021 | -€3,384 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €487 | €480 | -€7 | -1.4% |
| Recurring financial charges | 65 | €487 | €480 | -€7 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €876 | -€2,501 | -€3,377 | |
| Income taxes | 67/77 | €202 | €198 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | €674 | -€2,699 | -€3,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €674 | -€2,699 | -€3,372 |
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 7 October 2026 via checked.be.