SCRITTO: 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.
SCRITTO
Largest movements
- Cash +€116,271
up €116,271 (+17.0%), from €684,633 to €800,903
mainly Net result for the year (+€84,085) and Trade debts (+€22,175)
- Tangible fixed assets -€16,837
down €16,837 (-3.0%), from €570,120 to €553,283
of which Land and buildings: -€16,837
- Reserves +€83,988
up €83,988 (+9.2%), from €912,978 to €996,967
of which Distributable reserves: +€94,000
- Trade debts +€22,175
up €22,175 (+739.2%), from €3,000 to €25,175
- Staff costs -€23,402
down €23,402 (-47.7%), from €49,069 to €25,667
- Taxes +€11,297
up €11,297 (+33.7%), from €33,526 to €44,823
- Gross operating margin +€10,972
up €10,972 (+6.9%), from €159,249 to €170,221
- Depreciation -€1,752
down €1,752 (-9.4%), from €18,588 to €16,837
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 | €1,295,688 | €1,390,479 | +€94,791 | +7.3% |
| Fixed assets | 21/28 | €570,380 | €553,543 | -€16,837 | -3.0% |
| Tangible fixed assets | 22/27 | €570,120 | €553,283 | -€16,837 | -3.0% |
| Land and buildings | 22 | €570,120 | €553,283 | -€16,837 | -3.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €261 | €261 | = | 0.0% |
| Current assets | 29/58 | €725,308 | €836,935 | +€111,627 | +15.4% |
| Stocks and contracts in progress | 3 | €3,150 | €2,700 | -€450 | -14.3% |
| Stocks | 30/36 | €3,150 | €2,700 | -€450 | -14.3% |
| Amounts receivable within one year | 40/41 | €36,625 | €32,432 | -€4,193 | -11.4% |
| Trade receivables | 40 | €13,489 | €30,690 | +€17,201 | +127.5% |
| Other amounts receivable | 41 | €23,136 | €1,742 | -€21,395 | -92.5% |
| Cash at bank and in hand | 54/58 | €684,633 | €800,903 | +€116,271 | +17.0% |
| Deferred charges and accrued income | 490/1 | €900 | €900 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,295,688 | €1,390,479 | +€94,791 | +7.3% |
| Equity | 10/15 | €976,022 | €1,060,107 | +€84,085 | +8.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €912,978 | €996,967 | +€83,988 | +9.2% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €231,081 | €221,069 | -€10,012 | -4.3% |
| Distributable reserves | 133 | €675,700 | €769,700 | +€94,000 | +13.9% |
| Profit (loss) carried forward | 14 | €1,071 | €1,167 | +€96 | +9.0% |
| Provisions and deferred taxes | 16 | €116,422 | €111,267 | -€5,155 | -4.4% |
| Deferred taxes | 168 | €116,422 | €111,267 | -€5,155 | -4.4% |
| Amounts payable | 17/49 | €203,244 | €219,105 | +€15,861 | +7.8% |
| Amounts payable after more than one year | 17 | €174,000 | €174,000 | = | 0.0% |
| Financial debts | 170/4 | €174,000 | €174,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,244 | €45,105 | +€15,861 | +54.2% |
| Trade debts | 44 | €3,000 | €25,175 | +€22,175 | +739.2% |
| Suppliers | 440/4 | €3,000 | €25,175 | +€22,175 | +739.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,200 | €5,072 | -€5,128 | -50.3% |
| Taxes | 450/3 | €9,217 | €5,072 | -€4,146 | -45.0% |
| Remuneration and social security | 454/9 | €983 | €0 | -€983 | -100.0% |
| Other amounts payable | 47/48 | €16,044 | €14,858 | -€1,186 | -7.4% |
| Non-recurring operating income | 76A | - | €2,800 | +€2,800 | |
| Remuneration, social security and pensions | 62 | €49,069 | €25,667 | -€23,402 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,588 | €16,837 | -€1,752 | -9.4% |
| Other operating charges | 640/8 | €3,443 | €3,548 | +€105 | +3.1% |
| Gross operating margin | 9900 | €159,249 | €170,221 | +€10,972 | +6.9% |
| Operating profit (loss) | 9901 | €88,148 | €124,169 | +€36,021 | +40.9% |
| Financial income | 75/76B | €12,113 | €11,990 | -€123 | -1.0% |
| Recurring financial income | 75 | €12,113 | €11,990 | -€123 | -1.0% |
| Financial charges | 65/66B | €13,955 | €12,406 | -€1,549 | -11.1% |
| Recurring financial charges | 65 | €13,955 | €12,406 | -€1,549 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €86,306 | €123,753 | +€37,447 | +43.4% |
| Transfer from deferred taxes | 780 | €5,155 | €5,155 | = | 0.0% |
| Income taxes | 67/77 | €33,526 | €44,823 | +€11,297 | +33.7% |
| Profit (loss) for the period | 9904 | €57,935 | €84,085 | +€26,150 | +45.1% |
| Transfer from tax-exempt reserves | 789 | €10,012 | €10,012 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,946 | €94,096 | +€26,150 | +38.5% |
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 2 October 2026 via checked.be.