Skrapa: 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.
Skrapa
Largest movements
- Deferred charges and accrued income +€33,184
new in 2025: €33,184
- Current investments +€28,704
up €28,704 (+34.1%), from €84,132 to €112,836
- Tangible fixed assets +€6,498
up €6,498 (+2.6%), from €249,286 to €255,784
of which Land and buildings: +€3,729
- Receivables within one year -€6,469
down €6,469 (-20.8%), from €31,104 to €24,635
of which Other amounts receivable: -€7,586
- Reserves +€114,840
up €114,840 (+35.8%), from €320,604 to €435,444
- Tax, wage and social debts -€21,405
down €21,405 (-37.0%), from €57,866 to €36,461
- Debts after one year -€18,337
no longer reported in 2025 (was €18,337)
- Other debts -€7,303
down €7,303 (-99.8%), from €7,319 to €16
- Gross operating margin +€44,507
up €44,507 (+31.3%), from €142,305 to €186,812
- Taxes +€17,912
up €17,912 (+47.8%), from €37,442 to €55,355
- Other operating charges -€4,549
down €4,549 (-82.9%), from €5,486 to €937
- Depreciation +€3,427
up €3,427 (+23.5%), from €14,609 to €18,036
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 | €427,836 | €493,468 | +€65,632 | +15.3% |
| Fixed assets | 21/28 | €249,286 | €255,784 | +€6,498 | +2.6% |
| Tangible fixed assets | 22/27 | €249,286 | €255,784 | +€6,498 | +2.6% |
| Land and buildings | 22 | €238,968 | €242,697 | +€3,729 | +1.6% |
| Plant, machinery and equipment | 23 | €1,747 | €1,611 | -€136 | -7.8% |
| Furniture and vehicles | 24 | €8,571 | €11,476 | +€2,905 | +33.9% |
| Current assets | 29/58 | €178,550 | €237,684 | +€59,134 | +33.1% |
| Amounts receivable within one year | 40/41 | €31,104 | €24,635 | -€6,469 | -20.8% |
| Trade receivables | 40 | €23,516 | €24,633 | +€1,117 | +4.8% |
| Other amounts receivable | 41 | €7,589 | €2 | -€7,586 | -100.0% |
| Current investments | 50/53 | €84,132 | €112,836 | +€28,704 | +34.1% |
| Cash at bank and in hand | 54/58 | €63,314 | €67,029 | +€3,715 | +5.9% |
| Deferred charges and accrued income | 490/1 | - | €33,184 | +€33,184 | |
| Total equity and liabilities | 10/49 | €427,836 | €493,468 | +€65,632 | +15.3% |
| Equity | 10/15 | €323,604 | €438,444 | +€114,840 | +35.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €320,604 | €435,444 | +€114,840 | +35.8% |
| Distributable reserves | 133 | €320,604 | €435,444 | +€114,840 | +35.8% |
| Amounts payable | 17/49 | €104,232 | €55,024 | -€49,208 | -47.2% |
| Amounts payable after more than one year | 17 | €18,337 | - | -€18,337 | |
| Financial debts | 170/4 | €18,337 | - | -€18,337 | |
| Amounts payable within one year | 42/48 | €85,895 | €55,024 | -€30,871 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €18,167 | €18,337 | +€170 | +0.9% |
| Trade debts | 44 | €2,543 | €210 | -€2,333 | -91.7% |
| Suppliers | 440/4 | €2,543 | €210 | -€2,333 | -91.7% |
| Taxes, remuneration and social security | 45 | €57,866 | €36,461 | -€21,405 | -37.0% |
| Taxes | 450/3 | €57,866 | €36,461 | -€21,405 | -37.0% |
| Other amounts payable | 47/48 | €7,319 | €16 | -€7,303 | -99.8% |
| Non-recurring operating income | 76A | - | €1,145 | +€1,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,609 | €18,036 | +€3,427 | +23.5% |
| Other operating charges | 640/8 | €5,486 | €937 | -€4,549 | -82.9% |
| Gross operating margin | 9900 | €142,305 | €186,812 | +€44,507 | +31.3% |
| Operating profit (loss) | 9901 | €122,210 | €167,838 | +€45,628 | +37.3% |
| Financial income | 75/76B | €3,437 | €3,095 | -€342 | -10.0% |
| Recurring financial income | 75 | €3,437 | €3,095 | -€342 | -10.0% |
| Financial charges | 65/66B | €1,579 | €739 | -€841 | -53.2% |
| Recurring financial charges | 65 | €1,579 | €739 | -€841 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €124,068 | €170,195 | +€46,127 | +37.2% |
| Income taxes | 67/77 | €37,442 | €55,355 | +€17,912 | +47.8% |
| Profit (loss) for the period | 9904 | €86,626 | €114,840 | +€28,214 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,626 | €114,840 | +€28,214 | +32.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.