SCULLION: 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.
SCULLION
Largest movements
- Financial fixed assets +€150,000
up €150,000 (+93.7%), from €160,101 to €310,101
- Receivables after one year -€150,000
no longer reported in 2024 (was €150,000)
- Receivables within one year +€87,060
up €87,060 (+49.4%), from €176,273 to €263,333
of which Other amounts receivable: +€102,425
- Cash +€36,929
up €36,929 (+137.2%), from €26,923 to €63,852
mainly Receivables after one year (+€150,000) and Trade debts (+€97,609)
- Trade debts +€97,609
up €97,609 (+171.6%), from €56,877 to €154,486
- Profit (loss) carried forward +€24,576
up €24,576 (+6.0%), from €407,629 to €432,205
- Current portion of long-term debt -€13,039
down €13,039 (-75.1%), from €17,368 to €4,329
- Other debts +€10,000
up €10,000 (+166.7%), from €6,000 to €16,000
- Turnover +€114,000
new in 2024: €114,000
- Financial income -€101,010
no longer reported in 2024 (was €101,010)
- Purchases and services +€67,204
new in 2024: €67,204
- Gross operating margin +€35,488
up €35,488 (+313.8%), from €11,307 to €46,796
- Taxes -€21,446
down €21,446 (-68.7%), from €31,212 to €9,766
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,416 | €912,028 | +€115,612 | +14.5% |
| Fixed assets | 21/28 | €440,120 | €581,006 | +€140,886 | +32.0% |
| Tangible fixed assets | 22/27 | €280,019 | €270,905 | -€9,114 | -3.3% |
| Land and buildings | 22 | €278,931 | €270,856 | -€8,075 | -2.9% |
| Plant, machinery and equipment | 23 | €1,088 | €50 | -€1,038 | -95.4% |
| Financial fixed assets | 28 | €160,101 | €310,101 | +€150,000 | +93.7% |
| Current assets | 29/58 | €356,296 | €331,022 | -€25,274 | -7.1% |
| Amounts receivable after more than one year | 29 | €150,000 | - | -€150,000 | |
| Other amounts receivable | 291 | €150,000 | - | -€150,000 | |
| Amounts receivable within one year | 40/41 | €176,273 | €263,333 | +€87,060 | +49.4% |
| Trade receivables | 40 | €127,732 | €112,367 | -€15,365 | -12.0% |
| Other amounts receivable | 41 | €48,541 | €150,966 | +€102,425 | +211.0% |
| Cash at bank and in hand | 54/58 | €26,923 | €63,852 | +€36,929 | +137.2% |
| Deferred charges and accrued income | 490/1 | €3,100 | €3,837 | +€737 | +23.8% |
| Total equity and liabilities | 10/49 | €796,416 | €912,028 | +€115,612 | +14.5% |
| Equity | 10/15 | €428,089 | €452,665 | +€24,576 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €407,629 | €432,205 | +€24,576 | +6.0% |
| Amounts payable | 17/49 | €368,327 | €459,363 | +€91,036 | +24.7% |
| Amounts payable after more than one year | 17 | €235,129 | €235,129 | = | 0.0% |
| Financial debts | 170/4 | €235,129 | €235,129 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,198 | €224,234 | +€91,036 | +68.3% |
| Current portion of amounts payable after more than one year | 42 | €17,368 | €4,329 | -€13,039 | -75.1% |
| Trade debts | 44 | €56,877 | €154,486 | +€97,609 | +171.6% |
| Suppliers | 440/4 | €56,877 | €154,486 | +€97,609 | +171.6% |
| Taxes, remuneration and social security | 45 | €52,953 | €49,418 | -€3,535 | -6.7% |
| Taxes | 450/3 | €52,953 | €49,418 | -€3,535 | -6.7% |
| Other amounts payable | 47/48 | €6,000 | €16,000 | +€10,000 | +166.7% |
| Turnover | 70 | - | €114,000 | +€114,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €67,204 | +€67,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,448 | €9,114 | -€334 | -3.5% |
| Other operating charges | 640/8 | €235 | - | -€235 | |
| Gross operating margin | 9900 | €11,307 | €46,796 | +€35,488 | +313.8% |
| Operating profit (loss) | 9901 | €1,625 | €37,682 | +€36,057 | +2219.6% |
| Financial income | 75/76B | €101,010 | - | -€101,010 | |
| Recurring financial income | 75 | €101,010 | - | -€101,010 | |
| Financial charges | 65/66B | €3,354 | €3,339 | -€15 | -0.4% |
| Recurring financial charges | 65 | €3,354 | €3,339 | -€15 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €99,280 | €34,342 | -€64,938 | -65.4% |
| Income taxes | 67/77 | €31,212 | €9,766 | -€21,446 | -68.7% |
| Profit (loss) for the period | 9904 | €68,068 | €24,576 | -€43,492 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,068 | €24,576 | -€43,492 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.