SCUBE: 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.
SCUBE
Largest movements
- Cash +€86,644
up €86,644 (+56.3%), from €153,825 to €240,470
mainly Other debts (+€195,265) and Net result for the year (+€63,752)
- Receivables within one year -€6,870
down €6,870 (-30.1%), from €22,842 to €15,971
- Other debts +€195,265
up €195,265 (+4635.1%), from €4,213 to €199,478
- Profit (loss) carried forward -€128,962
no longer reported in 2025 (was €128,962)
- Tax, wage and social debts +€22,119
up €22,119 (+72.0%), from €30,702 to €52,820
of which Taxes: +€22,094
- Trade debts -€9,567
down €9,567 (-73.3%), from €13,052 to €3,485
- Gross operating margin -€8,785
down €8,785 (-9.4%), from €93,701 to €84,916
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 | €178,929 | €257,783 | +€78,855 | +44.1% |
| Fixed assets | 21/28 | €1,424 | €1,343 | -€82 | -5.7% |
| Tangible fixed assets | 22/27 | €1,061 | €980 | -€82 | -7.7% |
| Furniture and vehicles | 24 | €1,061 | €980 | -€82 | -7.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €177,505 | €256,441 | +€78,936 | +44.5% |
| Amounts receivable within one year | 40/41 | €22,842 | €15,971 | -€6,870 | -30.1% |
| Trade receivables | 40 | €22,842 | €15,971 | -€6,870 | -30.1% |
| Cash at bank and in hand | 54/58 | €153,825 | €240,470 | +€86,644 | +56.3% |
| Deferred charges and accrued income | 490/1 | €838 | - | -€838 | |
| Total equity and liabilities | 10/49 | €178,929 | €257,783 | +€78,855 | +44.1% |
| Equity | 10/15 | €130,962 | €2,000 | -€128,962 | -98.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,962 | - | -€128,962 | |
| Amounts payable | 17/49 | €47,967 | €255,783 | +€207,817 | +433.3% |
| Amounts payable within one year | 42/48 | €47,967 | €255,783 | +€207,817 | +433.3% |
| Trade debts | 44 | €13,052 | €3,485 | -€9,567 | -73.3% |
| Suppliers | 440/4 | €13,052 | €3,485 | -€9,567 | -73.3% |
| Taxes, remuneration and social security | 45 | €30,702 | €52,820 | +€22,119 | +72.0% |
| Taxes | 450/3 | €27,886 | €49,980 | +€22,094 | +79.2% |
| Remuneration and social security | 454/9 | €2,816 | €2,840 | +€25 | +0.9% |
| Other amounts payable | 47/48 | €4,213 | €199,478 | +€195,265 | +4635.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,004 | €1,177 | +€174 | +17.3% |
| Other operating charges | 640/8 | €361 | €537 | +€176 | +48.6% |
| Gross operating margin | 9900 | €93,701 | €84,916 | -€8,785 | -9.4% |
| Operating profit (loss) | 9901 | €92,336 | €83,202 | -€9,134 | -9.9% |
| Financial charges | 65/66B | €1,880 | €1,569 | -€311 | -16.6% |
| Recurring financial charges | 65 | €1,880 | €1,569 | -€311 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €90,455 | €81,633 | -€8,822 | -9.8% |
| Income taxes | 67/77 | €18,519 | €17,881 | -€638 | -3.4% |
| Profit (loss) for the period | 9904 | €71,937 | €63,752 | -€8,184 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,937 | €63,752 | -€8,184 | -11.4% |
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 12 October 2026 via checked.be.