DE SCHEEMAECKER: 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 SCHEEMAECKER
Largest movements
- Receivables within one year +€14,557
up €14,557 (+34.5%), from €42,175 to €56,732
of which Other amounts receivable: +€19,165
- Profit (loss) carried forward +€12,225
up €12,225, from -€4,116 to €8,109
- Tax, wage and social debts +€6,078
up €6,078 (+164%), from €3,710 to €9,788
- Trade debts -€4,178
down €4,178 (-42.4%), from €9,862 to €5,684
- Advances received +€1,500
new in 2025: €1,500
- Short-term financial debts -€975
down €975 (-10.3%), from €9,425 to €8,450
- Gross operating margin +€7,171
up €7,171 (+109%), from €6,565 to €13,736
- Financial income +€4,273
up €4,273 (+348%), from €1,228 to €5,502
- Taxes -€3,544
down €3,544 (-43.9%), from €8,068 to €4,524
- Other operating charges -€583
down €583 (-45.2%), from €1,290 to €707
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,670 | €58,320 | +€14,650 | +33.5% |
| Current assets | 29/58 | €43,670 | €58,320 | +€14,650 | +33.5% |
| Amounts receivable within one year | 40/41 | €42,175 | €56,732 | +€14,557 | +34.5% |
| Trade receivables | 40 | €10,762 | €6,154 | -€4,608 | -42.8% |
| Other amounts receivable | 41 | €31,413 | €50,578 | +€19,165 | +61.0% |
| Deferred charges and accrued income | 490/1 | €1,495 | €1,588 | +€93 | +6.2% |
| Total equity and liabilities | 10/49 | €43,670 | €58,320 | +€14,650 | +33.5% |
| Equity | 10/15 | €20,674 | €32,898 | +€12,225 | +59.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,116 | €8,109 | +€12,225 | |
| Amounts payable | 17/49 | €22,997 | €25,422 | +€2,425 | +10.5% |
| Amounts payable within one year | 42/48 | €22,997 | €25,422 | +€2,425 | +10.5% |
| Financial debts | 43 | €9,425 | €8,450 | -€975 | -10.3% |
| Credit institutions | 430/8 | €9,425 | €8,450 | -€975 | -10.3% |
| Trade debts | 44 | €9,862 | €5,684 | -€4,178 | -42.4% |
| Suppliers | 440/4 | €9,862 | €5,684 | -€4,178 | -42.4% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €3,710 | €9,788 | +€6,078 | +164% |
| Taxes | 450/3 | €3,710 | €9,788 | +€6,078 | +164% |
| Other operating charges | 640/8 | €1,290 | €707 | -€583 | -45.2% |
| Non-recurring operating charges | 66A | €140 | - | -€140 | |
| Gross operating margin | 9900 | €6,565 | €13,736 | +€7,171 | +109% |
| Operating profit (loss) | 9901 | €5,135 | €13,029 | +€7,894 | +154% |
| Financial income | 75/76B | €1,228 | €5,502 | +€4,273 | +348% |
| Recurring financial income | 75 | €1,228 | €5,502 | +€4,273 | +348% |
| Financial charges | 65/66B | €1,746 | €1,782 | +€36 | +2.1% |
| Recurring financial charges | 65 | €1,746 | €1,782 | +€36 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €4,618 | €16,749 | +€12,131 | +263% |
| Income taxes | 67/77 | €8,068 | €4,524 | -€3,544 | -43.9% |
| Profit (loss) for the period | 9904 | -€3,451 | €12,225 | +€15,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,451 | €12,225 | +€15,676 |
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 13 October 2026 via checked.be.