DE MEESTER - SCHAMP: 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.
DE MEESTER - SCHAMP
Largest movements
- Current investments +€301,429
up €301,429 (+20.0%), from €1.5m to €1.8m
- Cash +€83,379
up €83,379 (+14.7%), from €566,027 to €649,406
mainly Net result for the year (+€419,052) and Deferred charges and accrued income (+€19,103)
- Receivables within one year +€33,763
up €33,763 (+3,718%), from €908 to €34,672
of which Other amounts receivable: +€34,672
- Reserves +€419,052
up €419,052 (+20.2%), from €2.1m to €2.5m
of which Distributable reserves: +€271,702
- Financial income +€78,238
up €78,238 (+66.6%), from €117,449 to €195,688
- Gross operating margin -€66,392
down €66,392 (-15.2%), from €435,550 to €369,157
- Taxes -€39,649
down €39,649 (-25.5%), from €155,419 to €115,770
- Financial charges +€6,662
up €6,662 (+142%), from €4,708 to €11,370
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 | €2,149,902 | €2,538,239 | +€388,337 | +18.1% |
| Fixed assets | 21/28 | €55,508 | €44,377 | -€11,131 | -20.1% |
| Tangible fixed assets | 22/27 | €55,508 | €44,227 | -€11,281 | -20.3% |
| Furniture and vehicles | 24 | €42,582 | €30,744 | -€11,838 | -27.8% |
| Other tangible fixed assets | 26 | €12,926 | €13,483 | +€557 | +4.3% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €2,094,394 | €2,493,862 | +€399,468 | +19.1% |
| Amounts receivable within one year | 40/41 | €908 | €34,672 | +€33,763 | +3,718% |
| Trade receivables | 40 | €908 | - | -€908 | |
| Other amounts receivable | 41 | - | €34,672 | +€34,672 | |
| Current investments | 50/53 | €1,504,196 | €1,805,625 | +€301,429 | +20.0% |
| Cash at bank and in hand | 54/58 | €566,027 | €649,406 | +€83,379 | +14.7% |
| Deferred charges and accrued income | 490/1 | €23,263 | €4,160 | -€19,103 | -82.1% |
| Total equity and liabilities | 10/49 | €2,149,902 | €2,538,239 | +€388,337 | +18.1% |
| Equity | 10/15 | €2,097,696 | €2,516,748 | +€419,052 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,079,096 | €2,498,148 | +€419,052 | +20.2% |
| Tax-exempt reserves | 132 | - | €147,350 | +€147,350 | |
| Distributable reserves | 133 | €2,079,096 | €2,350,798 | +€271,702 | +13.1% |
| Amounts payable | 17/49 | €52,206 | €21,491 | -€30,715 | -58.8% |
| Amounts payable within one year | 42/48 | €52,206 | €21,491 | -€30,715 | -58.8% |
| Current portion of amounts payable after more than one year | 42 | €17,005 | €10,685 | -€6,320 | -37.2% |
| Trade debts | 44 | €7,806 | €10,807 | +€3,001 | +38.4% |
| Suppliers | 440/4 | €7,806 | €10,807 | +€3,001 | +38.4% |
| Taxes, remuneration and social security | 45 | €7,555 | - | -€7,555 | |
| Taxes | 450/3 | €7,555 | - | -€7,555 | |
| Other amounts payable | 47/48 | €19,841 | - | -€19,841 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,971 | €14,094 | +€123 | +0.9% |
| Other operating charges | 640/8 | €4,476 | €4,559 | +€82 | +1.8% |
| Gross operating margin | 9900 | €435,550 | €369,157 | -€66,392 | -15.2% |
| Operating profit (loss) | 9901 | €417,102 | €350,504 | -€66,598 | -16.0% |
| Financial income | 75/76B | €117,449 | €195,688 | +€78,238 | +66.6% |
| Recurring financial income | 75 | €117,449 | €195,688 | +€78,238 | +66.6% |
| Financial charges | 65/66B | €4,708 | €11,370 | +€6,662 | +142% |
| Recurring financial charges | 65 | €4,708 | €11,370 | +€6,662 | +142% |
| Profit (loss) for the period before taxes | 9903 | €529,844 | €534,822 | +€4,978 | +0.9% |
| Income taxes | 67/77 | €155,419 | €115,770 | -€39,649 | -25.5% |
| Profit (loss) for the period | 9904 | €374,425 | €419,052 | +€44,627 | +11.9% |
| Transfer to tax-exempt reserves | 689 | - | €147,350 | +€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €374,425 | €271,702 | -€102,723 | -27.4% |
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 20 October 2026 via checked.be.