Scrivia: 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.
Scrivia
Largest movements
- Cash +€44,068
up €44,068 (+128%), from €34,360 to €78,428
mainly Debts after one year (+€34,500) and Net result for the year (+€17,847)
- Receivables within one year +€32,063
up €32,063 (+63.7%), from €50,333 to €82,396
of which Trade receivables: +€19,703
- Deferred charges and accrued income -€4,332
down €4,332 (-93.4%), from €4,636 to €304
- Debts after one year +€34,500
new in 2025: €34,500
- Reserves +€17,847
up €17,847 (+22.2%), from €80,364 to €98,212
- Current portion of long-term debt +€10,500
new in 2025: €10,500
- Tax, wage and social debts +€10,150
up €10,150 (+176%), from €5,753 to €15,903
of which Taxes: +€8,995
- Financial charges +€21,410
up €21,410 (+40,734%), from €53 to €21,462
- Financial income +€12,264
up €12,264 (+261%), from €4,692 to €16,956
- Gross operating margin +€5,271
up €5,271 (+23.0%), from €22,952 to €28,223
- Taxes -€396
down €396 (-6.9%), from €5,753 to €5,357
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 | €89,329 | €162,246 | +€72,917 | +81.6% |
| Fixed assets | 21/28 | - | €1,118 | +€1,118 | |
| Tangible fixed assets | 22/27 | - | €1,118 | +€1,118 | |
| Furniture and vehicles | 24 | - | €1,118 | +€1,118 | |
| Current assets | 29/58 | €89,329 | €161,128 | +€71,799 | +80.4% |
| Amounts receivable within one year | 40/41 | €50,333 | €82,396 | +€32,063 | +63.7% |
| Trade receivables | 40 | - | €19,703 | +€19,703 | |
| Other amounts receivable | 41 | €50,333 | €62,693 | +€12,361 | +24.6% |
| Cash at bank and in hand | 54/58 | €34,360 | €78,428 | +€44,068 | +128% |
| Deferred charges and accrued income | 490/1 | €4,636 | €304 | -€4,332 | -93.4% |
| Total equity and liabilities | 10/49 | €89,329 | €162,246 | +€72,917 | +81.6% |
| Equity | 10/15 | €83,364 | €101,212 | +€17,847 | +21.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €80,364 | €98,212 | +€17,847 | +22.2% |
| Distributable reserves | 133 | €80,364 | €98,212 | +€17,847 | +22.2% |
| Amounts payable | 17/49 | €5,965 | €61,034 | +€55,069 | +923% |
| Amounts payable after more than one year | 17 | - | €34,500 | +€34,500 | |
| Financial debts | 170/4 | - | €34,500 | +€34,500 | |
| Amounts payable within one year | 42/48 | €5,965 | €26,534 | +€20,569 | +345% |
| Current portion of amounts payable after more than one year | 42 | - | €10,500 | +€10,500 | |
| Financial debts | 43 | - | €131 | +€131 | |
| Credit institutions | 430/8 | - | €131 | +€131 | |
| Trade debts | 44 | €212 | - | -€212 | |
| Suppliers | 440/4 | €212 | - | -€212 | |
| Taxes, remuneration and social security | 45 | €5,753 | €15,903 | +€10,150 | +176% |
| Taxes | 450/3 | €5,753 | €14,748 | +€8,995 | +156% |
| Remuneration and social security | 454/9 | - | €1,155 | +€1,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €63 | +€63 | |
| Other operating charges | 640/8 | €387 | €450 | +€62 | +16.1% |
| Gross operating margin | 9900 | €22,952 | €28,223 | +€5,271 | +23.0% |
| Operating profit (loss) | 9901 | €22,564 | €27,711 | +€5,146 | +22.8% |
| Financial income | 75/76B | €4,692 | €16,956 | +€12,264 | +261% |
| Recurring financial income | 75 | €4,692 | €16,956 | +€12,264 | +261% |
| Financial charges | 65/66B | €53 | €21,462 | +€21,410 | +40,734% |
| Recurring financial charges | 65 | €53 | €21,462 | +€21,410 | +40,734% |
| Profit (loss) for the period before taxes | 9903 | €27,204 | €23,204 | -€3,999 | -14.7% |
| Income taxes | 67/77 | €5,753 | €5,357 | -€396 | -6.9% |
| Profit (loss) for the period | 9904 | €21,451 | €17,847 | -€3,604 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,451 | €17,847 | -€3,604 | -16.8% |
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 14 October 2026 via checked.be.