De Scheemaeker: 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.
De Scheemaeker
Largest movements
- Tangible fixed assets -€26,642
down €26,642 (-5.6%), from €471,849 to €445,207
of which Land and buildings: -€24,528
- Cash +€25,060
up €25,060 (+23.8%), from €105,343 to €130,403
mainly Depreciation (+€50,936) and Trade debts (+€15,142)
- Receivables within one year -€12,094
down €12,094 (-48.2%), from €25,099 to €13,005
of which Other amounts receivable: -€6,446
- Deferred charges and accrued income +€8,358
up €8,358 (+57.5%), from €14,526 to €22,884
- Debts after one year -€20,472
down €20,472 (-6.5%), from €313,460 to €292,988
- Tax, wage and social debts -€17,462
down €17,462 (-59.8%), from €29,194 to €11,732
of which Remuneration and social security: -€17,933
- Trade debts +€15,142
up €15,142 (+19.7%), from €76,687 to €91,830
- Reserves +€9,671
up €9,671 (+7.7%), from €125,338 to €135,009
- Gross operating margin +€37,562
up €37,562 (+10.5%), from €357,151 to €394,713
- Staff costs +€20,254
up €20,254 (+7.5%), from €271,269 to €291,523
- Depreciation -€7,751
down €7,751 (-13.2%), from €58,686 to €50,936
- Taxes +€6,341
up €6,341 (+1298.5%), from €488 to €6,830
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 | €645,196 | €641,649 | -€3,547 | -0.5% |
| Fixed assets | 21/28 | €471,939 | €445,207 | -€26,732 | -5.7% |
| Tangible fixed assets | 22/27 | €471,849 | €445,207 | -€26,642 | -5.6% |
| Land and buildings | 22 | €301,282 | €276,754 | -€24,528 | -8.1% |
| Plant, machinery and equipment | 23 | €80,355 | €66,933 | -€13,423 | -16.7% |
| Furniture and vehicles | 24 | €356 | €113 | -€243 | -68.3% |
| Leasing and similar rights | 25 | €89,855 | €101,408 | +€11,553 | +12.9% |
| Financial fixed assets | 28 | €90 | €0 | -€90 | -100.0% |
| Current assets | 29/58 | €173,257 | €196,442 | +€23,184 | +13.4% |
| Stocks and contracts in progress | 3 | €28,290 | €30,150 | +€1,860 | +6.6% |
| Stocks | 30/36 | €28,290 | €30,150 | +€1,860 | +6.6% |
| Amounts receivable within one year | 40/41 | €25,099 | €13,005 | -€12,094 | -48.2% |
| Trade receivables | 40 | €6,695 | €1,048 | -€5,648 | -84.4% |
| Other amounts receivable | 41 | €18,403 | €11,957 | -€6,446 | -35.0% |
| Cash at bank and in hand | 54/58 | €105,343 | €130,403 | +€25,060 | +23.8% |
| Deferred charges and accrued income | 490/1 | €14,526 | €22,884 | +€8,358 | +57.5% |
| Total equity and liabilities | 10/49 | €645,196 | €641,649 | -€3,547 | -0.5% |
| Equity | 10/15 | €143,938 | €153,609 | +€9,671 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,338 | €135,009 | +€9,671 | +7.7% |
| Distributable reserves | 133 | €125,338 | €135,009 | +€9,671 | +7.7% |
| Amounts payable | 17/49 | €501,258 | €488,040 | -€13,218 | -2.6% |
| Amounts payable after more than one year | 17 | €313,460 | €292,988 | -€20,472 | -6.5% |
| Financial debts | 170/4 | €313,460 | €292,988 | -€20,472 | -6.5% |
| Amounts payable within one year | 42/48 | €185,826 | €193,833 | +€8,007 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €52,505 | €52,910 | +€405 | +0.8% |
| Financial debts | 43 | - | €6,295 | +€6,295 | |
| Other loans | 439 | - | €6,295 | +€6,295 | |
| Trade debts | 44 | €76,687 | €91,830 | +€15,142 | +19.7% |
| Suppliers | 440/4 | €76,687 | €91,830 | +€15,142 | +19.7% |
| Advances received on contracts in progress | 46 | €25 | €0 | -€25 | -100.0% |
| Taxes, remuneration and social security | 45 | €29,194 | €11,732 | -€17,462 | -59.8% |
| Taxes | 450/3 | €9,053 | €9,524 | +€471 | +5.2% |
| Remuneration and social security | 454/9 | €20,141 | €2,208 | -€17,933 | -89.0% |
| Other amounts payable | 47/48 | €27,414 | €31,065 | +€3,651 | +13.3% |
| Accrued charges and deferred income | 492/3 | €1,972 | €1,219 | -€753 | -38.2% |
| Non-recurring operating income | 76A | €20,804 | €0 | -€20,804 | -100.0% |
| Remuneration, social security and pensions | 62 | €271,269 | €291,523 | +€20,254 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,686 | €50,936 | -€7,751 | -13.2% |
| Other operating charges | 640/8 | €10,335 | €11,526 | +€1,190 | +11.5% |
| Non-recurring operating charges | 66A | - | €10,509 | +€10,509 | |
| Gross operating margin | 9900 | €357,151 | €394,713 | +€37,562 | +10.5% |
| Operating profit (loss) | 9901 | €16,861 | €30,219 | +€13,358 | +79.2% |
| Financial income | 75/76B | €172 | €1,592 | +€1,419 | +823.2% |
| Recurring financial income | 75 | €172 | €1,592 | +€1,419 | +823.2% |
| Financial charges | 65/66B | €14,117 | €15,311 | +€1,194 | +8.5% |
| Recurring financial charges | 65 | €14,117 | €15,311 | +€1,194 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €2,917 | €16,500 | +€13,584 | +465.7% |
| Income taxes | 67/77 | €488 | €6,830 | +€6,341 | +1298.5% |
| Profit (loss) for the period | 9904 | €2,428 | €9,671 | +€7,242 | +298.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,428 | €9,671 | +€7,242 | +298.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.