SCUBA-IT: 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.
SCUBA-IT
Largest movements
- Cash +€181,909
up €181,909 (+122.4%), from €148,678 to €330,587
mainly Other debts (+€246,500) and Net result for the year (+€121,387)
- Financial fixed assets -€50,881
down €50,881 (-98.1%), from €51,866 to €985
- Receivables within one year -€42,562
down €42,562 (-49.8%), from €85,414 to €42,851
of which Trade receivables: -€53,181
- Tangible fixed assets -€8,422
down €8,422 (-31.3%), from €26,926 to €18,504
- Other debts +€246,500
new in 2025: €246,500
- Profit (loss) carried forward -€168,613
down €168,613 (-57.4%), from €293,527 to €124,914
- Gross operating margin +€6,925
up €6,925 (+4.1%), from €167,802 to €174,727
- Taxes +€2,100
up €2,100 (+6.0%), from €35,093 to €37,194
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 | €313,097 | €393,282 | +€80,185 | +25.6% |
| Fixed assets | 21/28 | €78,793 | €19,489 | -€59,304 | -75.3% |
| Tangible fixed assets | 22/27 | €26,926 | €18,504 | -€8,422 | -31.3% |
| Furniture and vehicles | 24 | €26,926 | €18,504 | -€8,422 | -31.3% |
| Financial fixed assets | 28 | €51,866 | €985 | -€50,881 | -98.1% |
| Current assets | 29/58 | €234,305 | €373,793 | +€139,489 | +59.5% |
| Amounts receivable within one year | 40/41 | €85,414 | €42,851 | -€42,562 | -49.8% |
| Trade receivables | 40 | €75,594 | €22,413 | -€53,181 | -70.4% |
| Other amounts receivable | 41 | €9,819 | €20,438 | +€10,619 | +108.1% |
| Cash at bank and in hand | 54/58 | €148,678 | €330,587 | +€181,909 | +122.4% |
| Deferred charges and accrued income | 490/1 | €213 | €355 | +€142 | +66.7% |
| Total equity and liabilities | 10/49 | €313,097 | €393,282 | +€80,185 | +25.6% |
| Equity | 10/15 | €293,627 | €125,014 | -€168,613 | -57.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €293,527 | €124,914 | -€168,613 | -57.4% |
| Amounts payable | 17/49 | €19,470 | €268,269 | +€248,799 | +1277.8% |
| Amounts payable within one year | 42/48 | €19,470 | €268,269 | +€248,799 | +1277.8% |
| Trade debts | 44 | €2,204 | €2,042 | -€162 | -7.3% |
| Suppliers | 440/4 | €2,204 | €2,042 | -€162 | -7.3% |
| Taxes, remuneration and social security | 45 | €17,266 | €19,726 | +€2,460 | +14.3% |
| Taxes | 450/3 | €17,266 | €19,726 | +€2,460 | +14.3% |
| Other amounts payable | 47/48 | - | €246,500 | +€246,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,393 | €12,667 | +€274 | +2.2% |
| Other operating charges | 640/8 | €2,579 | €3,262 | +€684 | +26.5% |
| Gross operating margin | 9900 | €167,802 | €174,727 | +€6,925 | +4.1% |
| Operating profit (loss) | 9901 | €152,831 | €158,798 | +€5,967 | +3.9% |
| Financial income | 75/76B | €1,472 | €797 | -€675 | -45.8% |
| Recurring financial income | 75 | €1,472 | €797 | -€675 | -45.8% |
| Financial charges | 65/66B | €1,306 | €1,015 | -€291 | -22.3% |
| Recurring financial charges | 65 | €1,306 | €1,015 | -€291 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €152,997 | €158,580 | +€5,583 | +3.6% |
| Income taxes | 67/77 | €35,093 | €37,194 | +€2,100 | +6.0% |
| Profit (loss) for the period | 9904 | €117,904 | €121,387 | +€3,483 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €117,904 | €121,387 | +€3,483 | +3.0% |
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 5 October 2026 via checked.be.