Scruber: 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.
Scruber
Largest movements
- Cash +€20,022
up €20,022 (+26.1%), from €76,671 to €96,693
mainly Net result for the year (+€29,139) and Depreciation (+€10,199)
- Receivables within one year +€15,448
up €15,448 (+434.1%), from €3,559 to €19,007
of which Trade receivables: +€17,721
- Intangible fixed assets -€5,601
down €5,601 (-80.1%), from €6,991 to €1,390
- Reserves +€29,139
up €29,139 (+21.3%), from €136,901 to €166,040
- Tax, wage and social debts +€3,242
up €3,242 (+40.3%), from €8,052 to €11,294
- Taxes +€1,825
up €1,825 (+21.5%), from €8,488 to €10,313
- Depreciation -€930
down €930 (-8.4%), from €11,129 to €10,199
- Financial charges -€597
down €597 (-6.9%), from €8,603 to €8,006
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 | €287,544 | €315,943 | +€28,398 | +9.9% |
| Fixed assets | 21/28 | €24,774 | €20,118 | -€4,656 | -18.8% |
| Intangible fixed assets | 21 | €6,991 | €1,390 | -€5,601 | -80.1% |
| Tangible fixed assets | 22/27 | €17,783 | €18,728 | +€945 | +5.3% |
| Plant, machinery and equipment | 23 | €11,659 | €11,173 | -€487 | -4.2% |
| Furniture and vehicles | 24 | €0 | €2,088 | +€2,088 | |
| Other tangible fixed assets | 26 | €6,123 | €5,467 | -€656 | -10.7% |
| Current assets | 29/58 | €262,770 | €295,825 | +€33,054 | +12.6% |
| Stocks and contracts in progress | 3 | €180,726 | €180,125 | -€601 | -0.3% |
| Stocks | 30/36 | €180,726 | €180,125 | -€601 | -0.3% |
| Amounts receivable within one year | 40/41 | €3,559 | €19,007 | +€15,448 | +434.1% |
| Trade receivables | 40 | €1,000 | €18,721 | +€17,721 | +1772.1% |
| Other amounts receivable | 41 | €2,559 | €286 | -€2,273 | -88.8% |
| Cash at bank and in hand | 54/58 | €76,671 | €96,693 | +€20,022 | +26.1% |
| Deferred charges and accrued income | 490/1 | €1,815 | €0 | -€1,815 | -100.0% |
| Total equity and liabilities | 10/49 | €287,544 | €315,943 | +€28,398 | +9.9% |
| Equity | 10/15 | €156,901 | €186,040 | +€29,139 | +18.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €136,901 | €166,040 | +€29,139 | +21.3% |
| Distributable reserves | 133 | €136,901 | €166,040 | +€29,139 | +21.3% |
| Amounts payable | 17/49 | €130,643 | €129,903 | -€741 | -0.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €122,395 | €122,441 | +€46 | 0.0% |
| Trade debts | 44 | €7,553 | €7,156 | -€397 | -5.3% |
| Suppliers | 440/4 | €7,553 | €7,156 | -€397 | -5.3% |
| Taxes, remuneration and social security | 45 | €8,052 | €11,294 | +€3,242 | +40.3% |
| Taxes | 450/3 | €8,052 | €11,294 | +€3,242 | +40.3% |
| Other amounts payable | 47/48 | €106,789 | €103,991 | -€2,798 | -2.6% |
| Accrued charges and deferred income | 492/3 | €8,249 | €7,462 | -€787 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,129 | €10,199 | -€930 | -8.4% |
| Other operating charges | 640/8 | €915 | €1,226 | +€311 | +34.0% |
| Gross operating margin | 9900 | €57,381 | €56,961 | -€420 | -0.7% |
| Operating profit (loss) | 9901 | €45,337 | €45,536 | +€199 | +0.4% |
| Financial income | 75/76B | €2,224 | €1,922 | -€302 | -13.6% |
| Recurring financial income | 75 | €2,224 | €1,922 | -€302 | -13.6% |
| Financial charges | 65/66B | €8,603 | €8,006 | -€597 | -6.9% |
| Recurring financial charges | 65 | €8,603 | €8,006 | -€597 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €38,958 | €39,452 | +€494 | +1.3% |
| Income taxes | 67/77 | €8,488 | €10,313 | +€1,825 | +21.5% |
| Profit (loss) for the period | 9904 | €30,470 | €29,139 | -€1,331 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,470 | €29,139 | -€1,331 | -4.4% |
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 4 October 2026 via checked.be.