SCULLY SYSTEMS: 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.
SCULLY SYSTEMS
Largest movements
- Receivables within one year +€562,598
up €562,598 (+27.1%), from €2.1m to €2.6m
of which Other amounts receivable: +€294,443
- Cash -€268,927
down €268,927 (-31.3%), from €858,558 to €589,630
mainly Receivables within one year (-€562,598) and Accrued charges and deferred income (-€6,637)
- Profit (loss) carried forward +€174,901
up €174,901 (+6.0%), from €2.9m to €3.1m
- Trade debts +€69,103
up €69,103 (+49.0%), from €141,065 to €210,168
- Gross operating margin +€364,724
up €364,724 (+119.8%), from €304,375 to €669,100
- Staff costs -€36,295
down €36,295 (-7.5%), from €484,305 to €448,010
- Financial charges -€10,703
down €10,703 (-27.5%), from €38,865 to €28,162
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 | €3,417,412 | €3,692,468 | +€275,057 | +8.0% |
| Fixed assets | 21/28 | €10,045 | €3,956 | -€6,088 | -60.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €9,835 | €3,746 | -€6,088 | -61.9% |
| Land and buildings | 22 | €140 | €0 | -€140 | -100.0% |
| Plant, machinery and equipment | 23 | €7,274 | €3,681 | -€3,593 | -49.4% |
| Furniture and vehicles | 24 | €2,421 | €65 | -€2,356 | -97.3% |
| Financial fixed assets | 28 | €210 | €210 | = | 0.0% |
| Current assets | 29/58 | €3,407,367 | €3,688,512 | +€281,145 | +8.3% |
| Stocks and contracts in progress | 3 | €470,795 | €457,054 | -€13,741 | -2.9% |
| Stocks | 30/36 | €470,795 | €457,054 | -€13,741 | -2.9% |
| Amounts receivable within one year | 40/41 | €2,074,549 | €2,637,147 | +€562,598 | +27.1% |
| Trade receivables | 40 | €904,432 | €1,172,587 | +€268,155 | +29.6% |
| Other amounts receivable | 41 | €1,170,118 | €1,464,560 | +€294,443 | +25.2% |
| Cash at bank and in hand | 54/58 | €858,558 | €589,630 | -€268,927 | -31.3% |
| Deferred charges and accrued income | 490/1 | €3,465 | €4,681 | +€1,216 | +35.1% |
| Total equity and liabilities | 10/49 | €3,417,412 | €3,692,468 | +€275,057 | +8.0% |
| Equity | 10/15 | €2,966,716 | €3,141,617 | +€174,901 | +5.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,898,516 | €3,073,417 | +€174,901 | +6.0% |
| Amounts payable | 17/49 | €450,695 | €550,851 | +€100,156 | +22.2% |
| Amounts payable within one year | 42/48 | €444,059 | €550,851 | +€106,793 | +24.0% |
| Trade debts | 44 | €141,065 | €210,168 | +€69,103 | +49.0% |
| Suppliers | 440/4 | €141,065 | €210,168 | +€69,103 | +49.0% |
| Taxes, remuneration and social security | 45 | €36,133 | €45,521 | +€9,388 | +26.0% |
| Taxes | 450/3 | €3,182 | €4,335 | +€1,153 | +36.2% |
| Remuneration and social security | 454/9 | €32,950 | €41,185 | +€8,235 | +25.0% |
| Other amounts payable | 47/48 | €266,861 | €295,163 | +€28,302 | +10.6% |
| Accrued charges and deferred income | 492/3 | €6,637 | - | -€6,637 | |
| Remuneration, social security and pensions | 62 | €484,305 | €448,010 | -€36,295 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,117 | €6,088 | -€1,029 | -14.5% |
| Other operating charges | 640/8 | €6,660 | €5,945 | -€715 | -10.7% |
| Gross operating margin | 9900 | €304,375 | €669,100 | +€364,724 | +119.8% |
| Operating profit (loss) | 9901 | -€193,707 | €209,056 | +€402,763 | |
| Financial income | 75/76B | €1 | €22 | +€21 | +2265.6% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +2265.6% |
| Financial charges | 65/66B | €38,865 | €28,162 | -€10,703 | -27.5% |
| Recurring financial charges | 65 | €38,865 | €28,162 | -€10,703 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€232,571 | €180,916 | +€413,487 | |
| Income taxes | 67/77 | €7,940 | €6,015 | -€1,925 | -24.2% |
| Profit (loss) for the period | 9904 | -€240,511 | €174,901 | +€415,412 | |
| Profit (loss) for the period to be appropriated | 9905 | -€240,511 | €174,901 | +€415,412 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.