SCRUBIT: 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.
SCRUBIT
Largest movements
- Tangible fixed assets +€44,230
up €44,230 (+303.7%), from €14,563 to €58,793
of which Other tangible fixed assets: +€37,408
- Cash +€17,450
up €17,450 (+590.5%), from €2,955 to €20,405
mainly Trade debts (+€25,511) and Other debts (+€23,334)
- Receivables within one year -€7,037
down €7,037 (-38.4%), from €18,336 to €11,299
of which Trade receivables: -€11,351
- Stocks and contracts +€4,836
new in 2024: €4,836
- Deferred charges and accrued income +€1,754
up €1,754 (+358.7%), from €489 to €2,242
- Trade debts +€25,511
up €25,511 (+388.6%), from €6,565 to €32,076
- Other debts +€23,334
up €23,334 (+7633.8%), from €306 to €23,640
- Profit (loss) carried forward +€13,396
up €13,396 (+98.1%), from €13,649 to €27,045
- Advances received -€4,907
down €4,907 (-94.7%), from €5,179 to €272
- Tax, wage and social debts +€3,897
up €3,897 (+69.0%), from €5,644 to €9,541
- Gross operating margin +€12,102
up €12,102 (+74.3%), from €16,281 to €28,383
- Depreciation +€3,362
up €3,362 (+178.7%), from €1,881 to €5,243
- Other operating charges +€2,249
up €2,249 (+230.0%), from €978 to €3,226
- Taxes +€2,140
up €2,140 (+56.8%), from €3,764 to €5,904
- Financial charges +€518
up €518 (+214.1%), from €242 to €759
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,343 | €97,575 | +€61,232 | +168.5% |
| Fixed assets | 21/28 | €14,563 | €58,793 | +€44,230 | +303.7% |
| Tangible fixed assets | 22/27 | €14,563 | €58,793 | +€44,230 | +303.7% |
| Plant, machinery and equipment | 23 | - | €1,811 | +€1,811 | |
| Furniture and vehicles | 24 | €14,563 | €19,574 | +€5,011 | +34.4% |
| Other tangible fixed assets | 26 | - | €37,408 | +€37,408 | |
| Current assets | 29/58 | €21,780 | €38,782 | +€17,002 | +78.1% |
| Stocks and contracts in progress | 3 | - | €4,836 | +€4,836 | |
| Stocks | 30/36 | - | €4,836 | +€4,836 | |
| Amounts receivable within one year | 40/41 | €18,336 | €11,299 | -€7,037 | -38.4% |
| Trade receivables | 40 | €18,013 | €6,662 | -€11,351 | -63.0% |
| Other amounts receivable | 41 | €323 | €4,637 | +€4,314 | +1336.7% |
| Cash at bank and in hand | 54/58 | €2,955 | €20,405 | +€17,450 | +590.5% |
| Deferred charges and accrued income | 490/1 | €489 | €2,242 | +€1,754 | +358.7% |
| Total equity and liabilities | 10/49 | €36,343 | €97,575 | +€61,232 | +168.5% |
| Equity | 10/15 | €18,649 | €32,045 | +€13,396 | +71.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,649 | €27,045 | +€13,396 | +98.1% |
| Amounts payable | 17/49 | €17,694 | €65,530 | +€47,836 | +270.4% |
| Amounts payable within one year | 42/48 | €17,694 | €65,530 | +€47,836 | +270.4% |
| Trade debts | 44 | €6,565 | €32,076 | +€25,511 | +388.6% |
| Suppliers | 440/4 | €6,565 | €32,076 | +€25,511 | +388.6% |
| Advances received on contracts in progress | 46 | €5,179 | €272 | -€4,907 | -94.7% |
| Taxes, remuneration and social security | 45 | €5,644 | €9,541 | +€3,897 | +69.0% |
| Taxes | 450/3 | €5,644 | €9,541 | +€3,897 | +69.0% |
| Other amounts payable | 47/48 | €306 | €23,640 | +€23,334 | +7633.8% |
| Remuneration, social security and pensions | 62 | €185 | - | -€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,881 | €5,243 | +€3,362 | +178.7% |
| Other operating charges | 640/8 | €978 | €3,226 | +€2,249 | +230.0% |
| Gross operating margin | 9900 | €16,281 | €28,383 | +€12,102 | +74.3% |
| Operating profit (loss) | 9901 | €13,237 | €19,914 | +€6,677 | +50.4% |
| Financial income | 75/76B | €0 | €146 | +€146 | +1455100.0% |
| Recurring financial income | 75 | €0 | €146 | +€146 | +1455100.0% |
| Financial charges | 65/66B | €242 | €759 | +€518 | +214.1% |
| Recurring financial charges | 65 | €242 | €759 | +€518 | +214.1% |
| Profit (loss) for the period before taxes | 9903 | €12,995 | €19,300 | +€6,305 | +48.5% |
| Income taxes | 67/77 | €3,764 | €5,904 | +€2,140 | +56.8% |
| Profit (loss) for the period | 9904 | €9,231 | €13,396 | +€4,165 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,231 | €13,396 | +€4,165 | +45.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.