SCUTARASU DECO: 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.
SCUTARASU DECO
Largest movements
- Tangible fixed assets +€70,010
up €70,010 (+179%), from €39,018 to €109,028
of which Furniture and vehicles: +€72,530
- Receivables within one year +€32,603
up €32,603 (+26.4%), from €123,592 to €156,195
of which Trade receivables: +€38,171
- Cash -€8,242
down €8,242 (-70.8%), from €11,642 to €3,400
mainly Investment in fixed assets (net) (-€105,042) and Net result for the year (-€43,830)
- Trade debts +€76,665
up €76,665 (+145%), from €52,882 to €129,546
- Other debts +€68,383
up €68,383 (+816%), from €8,381 to €76,765
- Profit (loss) carried forward -€43,830
down €43,830 (-86.8%), from €50,511 to €6,681
- Tax, wage and social debts -€5,805
down €5,805 (-12.8%), from €45,214 to €39,409
of which Taxes: -€7,975
- Turnover -€333,658
no longer reported in 2025 (was €333,658)
- Purchases and services -€216,637
no longer reported in 2025 (was €216,637)
- Gross operating margin -€101,356
down €101,356 (-70.0%), from €144,811 to €43,455
- Staff costs -€67,277
down €67,277 (-62.3%), from €107,945 to €40,668
- Other operating charges +€7,521
up €7,521 (+448%), from €1,680 to €9,202
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 | €175,304 | €270,334 | +€95,030 | +54.2% |
| Fixed assets | 21/28 | €39,018 | €109,028 | +€70,010 | +179% |
| Tangible fixed assets | 22/27 | €39,018 | €109,028 | +€70,010 | +179% |
| Plant, machinery and equipment | 23 | €3,888 | €1,367 | -€2,520 | -64.8% |
| Furniture and vehicles | 24 | €35,131 | €107,661 | +€72,530 | +206% |
| Current assets | 29/58 | €136,286 | €161,306 | +€25,020 | +18.4% |
| Amounts receivable within one year | 40/41 | €123,592 | €156,195 | +€32,603 | +26.4% |
| Trade receivables | 40 | €93,237 | €131,407 | +€38,171 | +40.9% |
| Other amounts receivable | 41 | €30,355 | €24,787 | -€5,568 | -18.3% |
| Cash at bank and in hand | 54/58 | €11,642 | €3,400 | -€8,242 | -70.8% |
| Deferred charges and accrued income | 490/1 | €1,053 | €1,711 | +€659 | +62.6% |
| Total equity and liabilities | 10/49 | €175,304 | €270,334 | +€95,030 | +54.2% |
| Equity | 10/15 | €58,571 | €14,741 | -€43,830 | -74.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €50,511 | €6,681 | -€43,830 | -86.8% |
| Amounts payable | 17/49 | €116,734 | €255,594 | +€138,860 | +119% |
| Amounts payable after more than one year | 17 | €6,723 | €6,723 | = | 0.0% |
| Financial debts | 170/4 | €6,723 | €6,723 | = | 0.0% |
| Amounts payable within one year | 42/48 | €110,010 | €248,870 | +€138,860 | +126% |
| Financial debts | 43 | €3,533 | €3,150 | -€383 | -10.8% |
| Credit institutions | 430/8 | €3,533 | €3,150 | -€383 | -10.8% |
| Trade debts | 44 | €52,882 | €129,546 | +€76,665 | +145% |
| Suppliers | 440/4 | €52,882 | €129,546 | +€76,665 | +145% |
| Taxes, remuneration and social security | 45 | €45,214 | €39,409 | -€5,805 | -12.8% |
| Taxes | 450/3 | €34,827 | €26,852 | -€7,975 | -22.9% |
| Remuneration and social security | 454/9 | €10,387 | €12,558 | +€2,171 | +20.9% |
| Other amounts payable | 47/48 | €8,381 | €76,765 | +€68,383 | +816% |
| Turnover | 70 | €333,658 | - | -€333,658 | |
| Goods, raw materials, services and sundry goods | 60/61 | €216,637 | - | -€216,637 | |
| Remuneration, social security and pensions | 62 | €107,945 | €40,668 | -€67,277 | -62.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,615 | €35,032 | +€7,417 | +26.9% |
| Other operating charges | 640/8 | €1,680 | €9,202 | +€7,521 | +448% |
| Gross operating margin | 9900 | €144,811 | €43,455 | -€101,356 | -70.0% |
| Operating profit (loss) | 9901 | €7,570 | -€41,447 | -€49,017 | |
| Financial charges | 65/66B | €820 | €1,499 | +€679 | +82.8% |
| Recurring financial charges | 65 | €820 | €1,499 | +€679 | +82.8% |
| Profit (loss) for the period before taxes | 9903 | €6,750 | -€42,945 | -€49,696 | |
| Income taxes | 67/77 | €7,908 | €885 | -€7,023 | -88.8% |
| Profit (loss) for the period | 9904 | -€1,158 | -€43,830 | -€42,672 | -3,685% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,158 | -€43,830 | -€42,672 | -3,685% |
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 23 October 2026 via checked.be.