SCRUM MANAGEMENT: 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.
SCRUM MANAGEMENT
Largest movements
- Cash +€47,586
up €47,586 (+108.5%), from €43,856 to €91,442
mainly Net result for the year (+€63,429) and Other debts (+€22,094)
- Receivables within one year -€14,617
down €14,617 (-44.4%), from €32,888 to €18,271
of which Trade receivables: -€14,617
- Receivables after one year -€7,000
down €7,000 (-100.0%), from €7,000 to €0
- Tangible fixed assets -€1,151
down €1,151 (-81.9%), from €1,405 to €255
- Other debts +€22,094
up €22,094 (+31.9%), from €69,224 to €91,317
- Tax, wage and social debts +€2,514
up €2,514 (+23.5%), from €10,699 to €13,213
of which Taxes: +€2,514
- Gross operating margin +€5,165
up €5,165 (+6.8%), from €76,448 to €81,613
- Financial charges -€1,003
down €1,003 (-67.0%), from €1,496 to €494
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 | €85,473 | €109,967 | +€24,494 | +28.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,405 | €255 | -€1,151 | -81.9% |
| Tangible fixed assets | 22/27 | €1,405 | €255 | -€1,151 | -81.9% |
| Furniture and vehicles | 24 | €1,405 | €255 | -€1,151 | -81.9% |
| Current assets | 29/58 | €84,068 | €109,713 | +€25,645 | +30.5% |
| Amounts receivable after more than one year | 29 | €7,000 | €0 | -€7,000 | -100.0% |
| Other amounts receivable | 291 | €7,000 | €0 | -€7,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €32,888 | €18,271 | -€14,617 | -44.4% |
| Trade receivables | 40 | €32,888 | €18,271 | -€14,617 | -44.4% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €43,856 | €91,442 | +€47,586 | +108.5% |
| Deferred charges and accrued income | 490/1 | €325 | €0 | -€325 | -100.0% |
| Total equity and liabilities | 10/49 | €85,473 | €109,967 | +€24,494 | +28.7% |
| Equity | 10/15 | €5,250 | €5,250 | = | 0.0% |
| Contributions | 10/11 | €5,250 | €5,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €80,223 | €104,717 | +€24,494 | +30.5% |
| Amounts payable within one year | 42/48 | €80,223 | €104,717 | +€24,494 | +30.5% |
| Trade debts | 44 | €301 | €187 | -€114 | -37.9% |
| Suppliers | 440/4 | €301 | €187 | -€114 | -37.9% |
| Taxes, remuneration and social security | 45 | €10,699 | €13,213 | +€2,514 | +23.5% |
| Taxes | 450/3 | €10,699 | €13,213 | +€2,514 | +23.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €69,224 | €91,317 | +€22,094 | +31.9% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €1,151 | -€502 | -30.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €76,448 | €81,613 | +€5,165 | +6.8% |
| Operating profit (loss) | 9901 | €74,410 | €80,075 | +€5,664 | +7.6% |
| Financial income | 75/76B | €181 | €84 | -€98 | -53.8% |
| Recurring financial income | 75 | €181 | €84 | -€98 | -53.8% |
| Financial charges | 65/66B | €1,496 | €494 | -€1,003 | -67.0% |
| Recurring financial charges | 65 | €1,496 | €494 | -€1,003 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €73,095 | €79,665 | +€6,570 | +9.0% |
| Income taxes | 67/77 | €15,801 | €16,236 | +€434 | +2.7% |
| Profit (loss) for the period | 9904 | €57,294 | €63,429 | +€6,135 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,294 | €63,429 | +€6,135 | +10.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.