Scut Art: 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.
Scut Art
Largest movements
- Deferred charges and accrued income -€6,460
down €6,460 (-60.7%), from €10,642 to €4,182
- Receivables within one year +€5,862
up €5,862 (+174%), from €3,372 to €9,234
of which Other amounts receivable: +€5,862
- Tangible fixed assets +€2,623
new in 2025: €2,623
of which Plant, machinery and equipment: +€1,324
- Profit (loss) carried forward +€1,776
up €1,776 (+118%), from €1,510 to €3,287
- Tax, wage and social debts +€201
up €201 (+39.8%), from €503 to €704
- Turnover +€5,151
up €5,151 (+161%), from €3,202 to €8,352
- Purchases and services +€4,352
up €4,352 (+756%), from €576 to €4,927
- Gross operating margin +€915
up €915 (+34.8%), from €2,626 to €3,541
- Depreciation +€287
new in 2025: €287
- Taxes +€201
up €201 (+39.8%), from €503 to €704
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,014 | €16,039 | +€2,025 | +14.4% |
| Fixed assets | 21/28 | - | €2,623 | +€2,623 | |
| Tangible fixed assets | 22/27 | - | €2,623 | +€2,623 | |
| Plant, machinery and equipment | 23 | - | €1,324 | +€1,324 | |
| Furniture and vehicles | 24 | - | €1,298 | +€1,298 | |
| Current assets | 29/58 | €14,014 | €13,416 | -€598 | -4.3% |
| Amounts receivable within one year | 40/41 | €3,372 | €9,234 | +€5,862 | +174% |
| Trade receivables | 40 | €3,204 | €3,204 | = | 0.0% |
| Other amounts receivable | 41 | €168 | €6,030 | +€5,862 | +3,488% |
| Deferred charges and accrued income | 490/1 | €10,642 | €4,182 | -€6,460 | -60.7% |
| Total equity and liabilities | 10/49 | €14,014 | €16,039 | +€2,025 | +14.4% |
| Equity | 10/15 | €13,510 | €15,287 | +€1,776 | +13.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,510 | €3,287 | +€1,776 | +118% |
| Amounts payable | 17/49 | €503 | €752 | +€249 | +49.4% |
| Amounts payable within one year | 42/48 | €503 | €752 | +€249 | +49.4% |
| Trade debts | 44 | - | €48 | +€48 | |
| Suppliers | 440/4 | - | €48 | +€48 | |
| Taxes, remuneration and social security | 45 | €503 | €704 | +€201 | +39.8% |
| Taxes | 450/3 | €503 | €704 | +€201 | +39.8% |
| Turnover | 70 | €3,202 | €8,352 | +€5,151 | +161% |
| Non-recurring operating income | 76A | - | €116 | +€116 | |
| Goods, raw materials, services and sundry goods | 60/61 | €576 | €4,927 | +€4,352 | +756% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €287 | +€287 | |
| Other operating charges | 640/8 | €612 | €604 | -€8 | -1.2% |
| Gross operating margin | 9900 | €2,626 | €3,541 | +€915 | +34.8% |
| Operating profit (loss) | 9901 | €2,014 | €2,649 | +€635 | +31.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €169 | +€169 | |
| Recurring financial charges | 65 | - | €169 | +€169 | |
| Profit (loss) for the period before taxes | 9903 | €2,014 | €2,480 | +€466 | +23.2% |
| Income taxes | 67/77 | €503 | €704 | +€201 | +39.8% |
| Profit (loss) for the period | 9904 | €1,510 | €1,776 | +€266 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,510 | €1,776 | +€266 | +17.6% |
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 29 October 2026 via checked.be.