BUREAU COMPTABLE BRIGITTE SCHEYS: 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.
BUREAU COMPTABLE BRIGITTE SCHEYS
Largest movements
- Cash -€4,413
down €4,413 (-60.8%), from €7,260 to €2,847
mainly Tax, wage and social debts (-€3,781) and Trade debts (-€2,399)
- Tangible fixed assets -€333
no longer reported in 2024 (was €333)
- Tax, wage and social debts -€3,781
down €3,781 (-79.6%), from €4,751 to €970
- Trade debts -€2,399
down €2,399 (-97.3%), from €2,465 to €66
- Profit (loss) carried forward +€1,375
up €1,375 (+34.5%), from €3,981 to €5,355
- Gross operating margin -€3,849
down €3,849 (-56.9%), from €6,764 to €2,915
- Purchases and services +€3,416
up €3,416 (+47.1%), from €7,260 to €10,676
- Taxes -€1,301
down €1,301 (-86.7%), from €1,501 to €200
- Turnover -€432
down €432 (-3.1%), from €14,024 to €13,592
- Other operating charges +€364
up €364 (+64.1%), from €568 to €932
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 | €21,626 | €16,820 | -€4,806 | -22.2% |
| Fixed assets | 21/28 | €7,056 | €6,723 | -€333 | -4.7% |
| Tangible fixed assets | 22/27 | €333 | - | -€333 | |
| Furniture and vehicles | 24 | €333 | - | -€333 | |
| Financial fixed assets | 28 | €6,723 | €6,723 | = | 0.0% |
| Current assets | 29/58 | €14,570 | €10,097 | -€4,473 | -30.7% |
| Amounts receivable within one year | 40/41 | €7,309 | €7,250 | -€59 | -0.8% |
| Trade receivables | 40 | €3,785 | €5,988 | +€2,203 | +58.2% |
| Other amounts receivable | 41 | €3,525 | €1,262 | -€2,263 | -64.2% |
| Cash at bank and in hand | 54/58 | €7,260 | €2,847 | -€4,413 | -60.8% |
| Total equity and liabilities | 10/49 | €21,626 | €16,820 | -€4,806 | -22.2% |
| Equity | 10/15 | €14,409 | €15,784 | +€1,375 | +9.5% |
| Contributions | 10/11 | €9,145 | €9,145 | = | 0.0% |
| Reserves | 13 | €1,284 | €1,284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,284 | €1,284 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,284 | €1,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,981 | €5,355 | +€1,375 | +34.5% |
| Amounts payable | 17/49 | €7,216 | €1,036 | -€6,180 | -85.6% |
| Amounts payable within one year | 42/48 | €7,216 | €1,036 | -€6,180 | -85.6% |
| Trade debts | 44 | €2,465 | €66 | -€2,399 | -97.3% |
| Suppliers | 440/4 | €2,465 | €66 | -€2,399 | -97.3% |
| Taxes, remuneration and social security | 45 | €4,751 | €970 | -€3,781 | -79.6% |
| Taxes | 450/3 | €4,751 | €970 | -€3,781 | -79.6% |
| Turnover | 70 | €14,024 | €13,592 | -€432 | -3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,260 | €10,676 | +€3,416 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €333 | = | 0.0% |
| Other operating charges | 640/8 | €568 | €932 | +€364 | +64.1% |
| Gross operating margin | 9900 | €6,764 | €2,915 | -€3,849 | -56.9% |
| Operating profit (loss) | 9901 | €5,863 | €1,651 | -€4,213 | -71.8% |
| Financial income | 75/76B | €1 | €3 | +€2 | +400.0% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +400.0% |
| Financial charges | 65/66B | €107 | €79 | -€28 | -26.2% |
| Recurring financial charges | 65 | €107 | €79 | -€28 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €5,757 | €1,575 | -€4,182 | -72.6% |
| Income taxes | 67/77 | €1,501 | €200 | -€1,301 | -86.7% |
| Profit (loss) for the period | 9904 | €4,255 | €1,375 | -€2,881 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,255 | €1,375 | -€2,881 | -67.7% |
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 7 October 2026 via checked.be.