Scruples 'Life: 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.
Scruples 'Life
Largest movements
- Receivables within one year +€58,707
up €58,707 (+1,257%), from €4,671 to €63,378
of which Trade receivables: +€57,848
- Stocks and contracts +€29,000
up €29,000 (+100%), from €28,903 to €57,903
- Cash +€1,323
up €1,323 (+35.6%), from €3,711 to €5,034
mainly Advances received (+€75,648) and Trade debts (+€10,175)
- Advances received +€75,648
new in 2025: €75,648
- Trade debts +€10,175
up €10,175 (+53.1%), from €19,149 to €29,324
- Profit (loss) carried forward +€6,248
up €6,248 (+13.2%), from -€47,464 to -€41,216
- Tax, wage and social debts -€2,147
down €2,147 (-4.5%), from €47,481 to €45,334
- Debts after one year -€1,334
no longer reported in 2025 (was €1,334)
- Financial charges -€11,011
down €11,011 (-87.8%), from €12,537 to €1,526
- Taxes +€3,434
up €3,434 (+2,873%), from €120 to €3,554
- Gross operating margin -€2,901
down €2,901 (-13.7%), from €21,118 to €18,217
- Other operating charges -€2,225
down €2,225 (-31.2%), from €7,129 to €4,904
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 | €39,996 | €128,586 | +€88,590 | +221% |
| Fixed assets | 21/28 | €2,272 | €2,272 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,272 | €2,272 | = | 0.0% |
| Current assets | 29/58 | €37,724 | €126,314 | +€88,590 | +235% |
| Stocks and contracts in progress | 3 | €28,903 | €57,903 | +€29,000 | +100% |
| Stocks | 30/36 | €28,903 | €57,903 | +€29,000 | +100% |
| Amounts receivable within one year | 40/41 | €4,671 | €63,378 | +€58,707 | +1,257% |
| Trade receivables | 40 | €4,671 | €62,519 | +€57,848 | +1,239% |
| Other amounts receivable | 41 | - | €859 | +€859 | |
| Cash at bank and in hand | 54/58 | €3,711 | €5,034 | +€1,323 | +35.6% |
| Deferred charges and accrued income | 490/1 | €440 | - | -€440 | |
| Total equity and liabilities | 10/49 | €39,996 | €128,586 | +€88,590 | +221% |
| Equity | 10/15 | -€27,967 | -€21,719 | +€6,248 | +22.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €905 | €905 | = | 0.0% |
| Non-distributable reserves | 130/1 | €905 | €905 | = | 0.0% |
| Reserves not available under the articles | 1311 | €905 | €905 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,464 | -€41,216 | +€6,248 | +13.2% |
| Amounts payable | 17/49 | €67,964 | €150,306 | +€82,342 | +121% |
| Amounts payable after more than one year | 17 | €1,334 | - | -€1,334 | |
| Other amounts payable | 178/9 | €1,334 | - | -€1,334 | |
| Amounts payable within one year | 42/48 | €66,630 | €150,306 | +€83,676 | +126% |
| Trade debts | 44 | €19,149 | €29,324 | +€10,175 | +53.1% |
| Suppliers | 440/4 | €19,149 | €29,324 | +€10,175 | +53.1% |
| Advances received on contracts in progress | 46 | - | €75,648 | +€75,648 | |
| Taxes, remuneration and social security | 45 | €47,481 | €45,334 | -€2,147 | -4.5% |
| Taxes | 450/3 | €47,481 | €45,334 | -€2,147 | -4.5% |
| Other operating charges | 640/8 | €7,129 | €4,904 | -€2,225 | -31.2% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €21,118 | €18,217 | -€2,901 | -13.7% |
| Operating profit (loss) | 9901 | €13,989 | €11,312 | -€2,676 | -19.1% |
| Financial income | 75/76B | €0 | €15 | +€15 | +51,500% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +51,500% |
| Financial charges | 65/66B | €12,537 | €1,526 | -€11,011 | -87.8% |
| Recurring financial charges | 65 | €12,537 | €1,526 | -€11,011 | -87.8% |
| Profit (loss) for the period before taxes | 9903 | €1,452 | €9,802 | +€8,350 | +575% |
| Income taxes | 67/77 | €120 | €3,554 | +€3,434 | +2,873% |
| Profit (loss) for the period | 9904 | €1,332 | €6,248 | +€4,916 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €1,332 | €6,248 | +€4,916 | +369% |
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 17 October 2026 via checked.be.