Scubarepair: 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.
Scubarepair
Largest movements
- Stocks and contracts +€13,587
up €13,587 (+4.9%), from €276,402 to €289,989
- Tangible fixed assets -€10,759
down €10,759 (-29.4%), from €36,633 to €25,874
of which Furniture and vehicles: -€5,700
- Cash +€10,163
up €10,163 (+29.5%), from €34,507 to €44,670
mainly Short-term financial debts (+€35,000) and Depreciation (+€10,759)
- Receivables within one year +€5,619
up €5,619 (+18.4%), from €30,612 to €36,231
- Short-term financial debts +€35,000
up €35,000 (+22.6%), from €155,000 to €190,000
- Trade debts -€19,175
down €19,175 (-43.9%), from €43,641 to €24,466
- Debts after one year -€5,674
down €5,674 (-31.2%), from €18,199 to €12,525
- Write-downs +€26,430
new in 2025: €26,430
- Gross operating margin +€18,185
up €18,185 (+13.6%), from €133,917 to €152,102
- Other operating charges -€10,692
down €10,692 (-84.9%), from €12,591 to €1,899
- Staff costs +€4,754
up €4,754 (+4.8%), from €99,473 to €104,227
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 | €384,504 | €403,114 | +€18,610 | +4.8% |
| Fixed assets | 21/28 | €42,983 | €32,224 | -€10,759 | -25.0% |
| Tangible fixed assets | 22/27 | €36,633 | €25,874 | -€10,759 | -29.4% |
| Plant, machinery and equipment | 23 | €8,383 | €5,141 | -€3,242 | -38.7% |
| Furniture and vehicles | 24 | €22,800 | €17,100 | -€5,700 | -25.0% |
| Other tangible fixed assets | 26 | €5,450 | €3,633 | -€1,817 | -33.3% |
| Financial fixed assets | 28 | €6,350 | €6,350 | = | 0.0% |
| Current assets | 29/58 | €341,521 | €370,890 | +€29,369 | +8.6% |
| Stocks and contracts in progress | 3 | €276,402 | €289,989 | +€13,587 | +4.9% |
| Stocks | 30/36 | €276,402 | €289,989 | +€13,587 | +4.9% |
| Amounts receivable within one year | 40/41 | €30,612 | €36,231 | +€5,619 | +18.4% |
| Trade receivables | 40 | €30,612 | €36,231 | +€5,619 | +18.4% |
| Cash at bank and in hand | 54/58 | €34,507 | €44,670 | +€10,163 | +29.5% |
| Total equity and liabilities | 10/49 | €384,504 | €403,114 | +€18,610 | +4.8% |
| Equity | 10/15 | €76,319 | €79,135 | +€2,816 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,719 | €60,535 | +€2,816 | +4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,859 | €58,675 | +€2,816 | +5.0% |
| Amounts payable | 17/49 | €308,185 | €323,979 | +€15,794 | +5.1% |
| Amounts payable after more than one year | 17 | €18,199 | €12,525 | -€5,674 | -31.2% |
| Financial debts | 170/4 | €18,199 | €12,525 | -€5,674 | -31.2% |
| Amounts payable within one year | 42/48 | €289,986 | €311,454 | +€21,468 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €5,466 | €5,674 | +€208 | +3.8% |
| Financial debts | 43 | €155,000 | €190,000 | +€35,000 | +22.6% |
| Other loans | 439 | €155,000 | €190,000 | +€35,000 | +22.6% |
| Trade debts | 44 | €43,641 | €24,466 | -€19,175 | -43.9% |
| Suppliers | 440/4 | €43,641 | €24,466 | -€19,175 | -43.9% |
| Taxes, remuneration and social security | 45 | €30,651 | €33,761 | +€3,110 | +10.1% |
| Taxes | 450/3 | €23,023 | €25,801 | +€2,778 | +12.1% |
| Remuneration and social security | 454/9 | €7,628 | €7,960 | +€332 | +4.4% |
| Other amounts payable | 47/48 | €55,228 | €57,553 | +€2,325 | +4.2% |
| Remuneration, social security and pensions | 62 | €99,473 | €104,227 | +€4,754 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,758 | €10,759 | +€1 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €26,430 | +€26,430 | |
| Other operating charges | 640/8 | €12,591 | €1,899 | -€10,692 | -84.9% |
| Gross operating margin | 9900 | €133,917 | €152,102 | +€18,185 | +13.6% |
| Operating profit (loss) | 9901 | €11,095 | €8,787 | -€2,308 | -20.8% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €3,734 | €3,544 | -€190 | -5.1% |
| Recurring financial charges | 65 | €3,734 | €3,544 | -€190 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €7,361 | €5,277 | -€2,084 | -28.3% |
| Income taxes | 67/77 | €3,239 | €2,461 | -€778 | -24.0% |
| Profit (loss) for the period | 9904 | €4,122 | €2,816 | -€1,306 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,122 | €2,816 | -€1,306 | -31.7% |
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 19 October 2026 via checked.be.