TODD & SCOTT: 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.
TODD & SCOTT
Largest movements
- Cash -€1,102
down €1,102 (-100.0%), from €1,102 to €0
mainly Net result for the year (-€1,102) and Contributions, distributions and other (-€527)
- Profit (loss) carried forward -€1,102
down €1,102 (-11.6%), from -€9,481 to -€10,583
- Reserves -€527
down €527 (-22.1%), from €2,387 to €1,860
of which Distributable reserves: -€527
- Other debts +€527
up €527 (+26.4%), from €1,996 to €2,523
- Gross operating margin +€1,727
up €1,727 (+61.1%), from -€2,829 to -€1,102
- Other operating charges -€983
no longer reported in 2024 (was €983)
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 | €1,102 | €0 | -€1,102 | -100.0% |
| Current assets | 29/58 | €1,102 | €0 | -€1,102 | -100.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,102 | €0 | -€1,102 | -100.0% |
| Total equity and liabilities | 10/49 | €1,102 | €0 | -€1,102 | -100.0% |
| Equity | 10/15 | -€894 | -€2,523 | -€1,628 | -182.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,387 | €1,860 | -€527 | -22.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €527 | - | -€527 | |
| Profit (loss) carried forward | 14 | -€9,481 | -€10,583 | -€1,102 | -11.6% |
| Amounts payable | 17/49 | €1,996 | €2,523 | +€527 | +26.4% |
| Amounts payable within one year | 42/48 | €1,996 | €2,523 | +€527 | +26.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,996 | €2,523 | +€527 | +26.4% |
| Other operating charges | 640/8 | €983 | - | -€983 | |
| Gross operating margin | 9900 | -€2,829 | -€1,102 | +€1,727 | +61.1% |
| Operating profit (loss) | 9901 | -€3,812 | -€1,102 | +€2,711 | +71.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,812 | -€1,102 | +€2,711 | +71.1% |
| Profit (loss) for the period | 9904 | -€3,812 | -€1,102 | +€2,711 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,812 | -€1,102 | +€2,711 | +71.1% |
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 9 October 2026 via checked.be.