DE SCHARNIER: 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 SCHARNIER
Largest movements
- Cash -€3,092
down €3,092 (-26.7%), from €11,592 to €8,500
mainly Other debts (-€5,447) and Tax, wage and social debts (-€1,319)
- Receivables within one year -€2,998
down €2,998 (-49.9%), from €6,007 to €3,008
of which Trade receivables: -€2,882
- Other debts -€5,447
down €5,447 (-2.3%), from €238,314 to €232,868
- Profit (loss) carried forward +€2,033
up €2,033 (+0.8%), from -€243,276 to -€241,243
- Tax, wage and social debts -€1,319
down €1,319 (-64.9%), from €2,033 to €714
- Trade debts -€1,158
down €1,158 (-65.0%), from €1,781 to €623
- Gross operating margin -€3,104
down €3,104 (-45.3%), from €6,853 to €3,749
- Write-downs -€880
no longer reported in 2025 (was €880)
- Depreciation +€240
up €240 (+40.5%), from €594 to €834
- Other operating charges -€136
down €136 (-20.7%), from €655 to €520
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 | €19,753 | €13,861 | -€5,891 | -29.8% |
| Fixed assets | 21/28 | €1,424 | €1,569 | +€144 | +10.1% |
| Tangible fixed assets | 22/27 | €1,424 | €1,569 | +€144 | +10.1% |
| Plant, machinery and equipment | 23 | €1,424 | €1,569 | +€144 | +10.1% |
| Current assets | 29/58 | €18,328 | €12,293 | -€6,036 | -32.9% |
| Amounts receivable within one year | 40/41 | €6,007 | €3,008 | -€2,998 | -49.9% |
| Trade receivables | 40 | €5,822 | €2,940 | -€2,882 | -49.5% |
| Other amounts receivable | 41 | €185 | €68 | -€117 | -63.1% |
| Cash at bank and in hand | 54/58 | €11,592 | €8,500 | -€3,092 | -26.7% |
| Deferred charges and accrued income | 490/1 | €729 | €784 | +€55 | +7.5% |
| Total equity and liabilities | 10/49 | €19,753 | €13,861 | -€5,891 | -29.8% |
| Equity | 10/15 | -€222,376 | -€220,343 | +€2,033 | +0.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,276 | -€241,243 | +€2,033 | +0.8% |
| Amounts payable | 17/49 | €242,129 | €234,205 | -€7,924 | -3.3% |
| Amounts payable within one year | 42/48 | €242,129 | €234,205 | -€7,924 | -3.3% |
| Trade debts | 44 | €1,781 | €623 | -€1,158 | -65.0% |
| Suppliers | 440/4 | €1,781 | €623 | -€1,158 | -65.0% |
| Taxes, remuneration and social security | 45 | €2,033 | €714 | -€1,319 | -64.9% |
| Taxes | 450/3 | €2,033 | €714 | -€1,319 | -64.9% |
| Other amounts payable | 47/48 | €238,314 | €232,868 | -€5,447 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €834 | +€240 | +40.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €880 | - | -€880 | |
| Other operating charges | 640/8 | €655 | €520 | -€136 | -20.7% |
| Gross operating margin | 9900 | €6,853 | €3,749 | -€3,104 | -45.3% |
| Operating profit (loss) | 9901 | €4,723 | €2,394 | -€2,329 | -49.3% |
| Financial income | 75/76B | €9 | €0 | -€9 | -97.8% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -97.8% |
| Financial charges | 65/66B | €174 | €186 | +€12 | +7.0% |
| Recurring financial charges | 65 | €174 | €186 | +€12 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €4,559 | €2,209 | -€2,350 | -51.5% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €4,385 | €2,033 | -€2,352 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,385 | €2,033 | -€2,352 | -53.6% |
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 9 October 2026 via checked.be.