Scuba Service: 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.
Scuba Service
Largest movements
- Tangible fixed assets -€69,146
down €69,146 (-29.3%), from €236,034 to €166,888
of which Plant, machinery and equipment: -€41,876
- Financial fixed assets +€29,000
up €29,000 (+182%), from €15,955 to €44,955
- Stocks and contracts -€8,943
down €8,943 (-11.9%), from €75,125 to €66,182
- Debts after one year -€52,291
down €52,291 (-28.0%), from €187,040 to €134,748
- Trade debts +€29,211
up €29,211 (+149%), from €19,633 to €48,844
- Short-term financial debts +€27,429
up €27,429 (+217%), from €12,662 to €40,091
- Profit (loss) carried forward -€24,018
new in 2025: -€24,018
- Current portion of long-term debt -€19,592
down €19,592 (-27.3%), from €71,708 to €52,116
- Gross operating margin -€78,031
down €78,031 (-38.9%), from €200,809 to €122,778
- Depreciation -€12,560
down €12,560 (-14.7%), from €85,316 to €72,755
- Taxes -€10,142
down €10,142 (-74.9%), from €13,540 to €3,399
- Staff costs -€3,508
down €3,508 (-5.5%), from €63,584 to €60,076
- Financial charges -€3,321
down €3,321 (-25.2%), from €13,175 to €9,854
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 | €430,644 | €383,349 | -€47,295 | -11.0% |
| Fixed assets | 21/28 | €253,182 | €212,262 | -€40,920 | -16.2% |
| Intangible fixed assets | 21 | €1,193 | €419 | -€774 | -64.9% |
| Tangible fixed assets | 22/27 | €236,034 | €166,888 | -€69,146 | -29.3% |
| Land and buildings | 22 | €101,695 | €82,833 | -€18,862 | -18.5% |
| Plant, machinery and equipment | 23 | €118,145 | €76,269 | -€41,876 | -35.4% |
| Furniture and vehicles | 24 | €12,232 | €5,559 | -€6,673 | -54.6% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,962 | €2,226 | -€1,736 | -43.8% |
| Financial fixed assets | 28 | €15,955 | €44,955 | +€29,000 | +182% |
| Current assets | 29/58 | €177,462 | €171,087 | -€6,375 | -3.6% |
| Stocks and contracts in progress | 3 | €75,125 | €66,182 | -€8,943 | -11.9% |
| Stocks | 30/36 | €75,125 | €66,182 | -€8,943 | -11.9% |
| Amounts receivable within one year | 40/41 | €71,024 | €71,739 | +€715 | +1.0% |
| Trade receivables | 40 | €55,764 | €50,118 | -€5,646 | -10.1% |
| Other amounts receivable | 41 | €15,260 | €21,621 | +€6,361 | +41.7% |
| Cash at bank and in hand | 54/58 | €7,470 | €7,415 | -€55 | -0.7% |
| Deferred charges and accrued income | 490/1 | €23,843 | €25,751 | +€1,908 | +8.0% |
| Total equity and liabilities | 10/49 | €430,644 | €383,349 | -€47,295 | -11.0% |
| Equity | 10/15 | €114,470 | €90,452 | -€24,018 | -21.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,878 | €95,878 | = | 0.0% |
| Distributable reserves | 133 | €95,878 | €95,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,018 | -€24,018 | |
| Amounts payable | 17/49 | €316,174 | €292,897 | -€23,277 | -7.4% |
| Amounts payable after more than one year | 17 | €187,040 | €134,748 | -€52,291 | -28.0% |
| Financial debts | 170/4 | €187,040 | €134,748 | -€52,291 | -28.0% |
| Amounts payable within one year | 42/48 | €129,134 | €158,149 | +€29,014 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €71,708 | €52,116 | -€19,592 | -27.3% |
| Financial debts | 43 | €12,662 | €40,091 | +€27,429 | +217% |
| Credit institutions | 430/8 | €12,662 | €40,091 | +€27,429 | +217% |
| Trade debts | 44 | €19,633 | €48,844 | +€29,211 | +149% |
| Suppliers | 440/4 | €19,633 | €48,844 | +€29,211 | +149% |
| Taxes, remuneration and social security | 45 | €25,131 | €17,097 | -€8,034 | -32.0% |
| Taxes | 450/3 | €14,988 | €8,731 | -€6,257 | -41.7% |
| Remuneration and social security | 454/9 | €10,143 | €8,366 | -€1,776 | -17.5% |
| Remuneration, social security and pensions | 62 | €63,584 | €60,076 | -€3,508 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,316 | €72,755 | -€12,560 | -14.7% |
| Other operating charges | 640/8 | €2,493 | €2,481 | -€13 | -0.5% |
| Non-recurring operating charges | 66A | €354 | €0 | -€354 | -100% |
| Gross operating margin | 9900 | €200,809 | €122,778 | -€78,031 | -38.9% |
| Operating profit (loss) | 9901 | €49,062 | -€12,534 | -€61,596 | |
| Financial income | 75/76B | €1,038 | €1,769 | +€731 | +70.4% |
| Recurring financial income | 75 | €1,038 | €1,769 | +€731 | +70.4% |
| Financial charges | 65/66B | €13,175 | €9,854 | -€3,321 | -25.2% |
| Recurring financial charges | 65 | €13,175 | €9,854 | -€3,321 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €36,925 | -€20,619 | -€57,544 | |
| Income taxes | 67/77 | €13,540 | €3,399 | -€10,142 | -74.9% |
| Profit (loss) for the period | 9904 | €23,385 | -€24,018 | -€47,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,385 | -€24,018 | -€47,403 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.