DE SCHAARBLOK: 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 SCHAARBLOK
Largest movements
- Tangible fixed assets -€21,544
down €21,544 (-6.6%), from €325,913 to €304,369
of which Land and buildings: -€22,800
- Receivables within one year +€18,150
new in 2025: €18,150
- Other debts -€16,419
down €16,419 (-4.6%), from €359,413 to €342,994
- Profit (loss) carried forward +€9,347
up €9,347 (+6.8%), from -€138,155 to -€128,809
- Gross operating margin +€10,114
up €10,114 (+37.0%), from €27,363 to €37,478
- Depreciation -€5,718
down €5,718 (-19.0%), from €30,037 to €24,319
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 | €339,980 | €334,181 | -€5,799 | -1.7% |
| Fixed assets | 21/28 | €325,913 | €304,369 | -€21,544 | -6.6% |
| Tangible fixed assets | 22/27 | €325,913 | €304,369 | -€21,544 | -6.6% |
| Land and buildings | 22 | €322,213 | €299,413 | -€22,800 | -7.1% |
| Plant, machinery and equipment | 23 | €629 | €2,931 | +€2,302 | +366% |
| Furniture and vehicles | 24 | €3,070 | €2,025 | -€1,045 | -34.0% |
| Current assets | 29/58 | €14,067 | €29,812 | +€15,745 | +112% |
| Amounts receivable within one year | 40/41 | - | €18,150 | +€18,150 | |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Cash at bank and in hand | 54/58 | €14,067 | €11,662 | -€2,405 | -17.1% |
| Total equity and liabilities | 10/49 | €339,980 | €334,181 | -€5,799 | -1.7% |
| Equity | 10/15 | -€26,240 | -€16,893 | +€9,347 | +35.6% |
| Contributions | 10/11 | €110,083 | €110,083 | = | 0.0% |
| Capital | 10 | €110,083 | €110,083 | = | 0.0% |
| Issued capital | 100 | €110,083 | €110,083 | = | 0.0% |
| Reserves | 13 | €1,833 | €1,833 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,833 | €1,833 | = | 0.0% |
| Legal reserve | 130 | €1,833 | €1,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,155 | -€128,809 | +€9,347 | +6.8% |
| Amounts payable | 17/49 | €366,220 | €351,074 | -€15,146 | -4.1% |
| Amounts payable within one year | 42/48 | €362,327 | €347,029 | -€15,298 | -4.2% |
| Trade debts | 44 | €2,094 | - | -€2,094 | |
| Suppliers | 440/4 | €2,094 | - | -€2,094 | |
| Taxes, remuneration and social security | 45 | €821 | €4,035 | +€3,215 | +392% |
| Taxes | 450/3 | €821 | €4,035 | +€3,215 | +392% |
| Other amounts payable | 47/48 | €359,413 | €342,994 | -€16,419 | -4.6% |
| Accrued charges and deferred income | 492/3 | €3,892 | €4,045 | +€152 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,037 | €24,319 | -€5,718 | -19.0% |
| Other operating charges | 640/8 | €3,670 | €3,784 | +€114 | +3.1% |
| Gross operating margin | 9900 | €27,363 | €37,478 | +€10,114 | +37.0% |
| Operating profit (loss) | 9901 | -€6,344 | €9,375 | +€15,719 | |
| Financial charges | 65/66B | €24 | €28 | +€4 | +18.1% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,368 | €9,347 | +€15,714 | |
| Profit (loss) for the period | 9904 | -€6,368 | €9,347 | +€15,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,368 | €9,347 | +€15,714 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.