DOKTER PASCAL SCHEERLINCK bv bvba: 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.
DOKTER PASCAL SCHEERLINCK bv bvba
Largest movements
- Tangible fixed assets -€44,628
down €44,628 (-11.3%), from €393,540 to €348,913
of which Land and buildings: -€35,623
- Cash +€31,260
up €31,260 (+82.1%), from €38,074 to €69,334
mainly Depreciation (+€51,011) and Trade debts (+€17,665)
- Receivables after one year +€29,166
up €29,166 (+162%), from €18,000 to €47,166
- Receivables within one year -€14,445
down €14,445 (-12.0%), from €120,197 to €105,752
of which Other amounts receivable: -€8,859
- Trade debts +€17,665
up €17,665 (+747%), from €2,366 to €20,030
- Debts after one year -€16,164
down €16,164 (-14.4%), from €112,248 to €96,084
- Gross operating margin -€18,891
down €18,891 (-24.5%), from €76,994 to €58,102
- Taxes -€5,933
down €5,933 (-93.4%), from €6,349 to €416
- Financial charges +€3,468
up €3,468 (+77.3%), from €4,488 to €7,956
- Other operating charges +€2,527
up €2,527 (+100%), from €2,516 to €5,043
- Financial income +€1,778
up €1,778 (+183%), from €973 to €2,750
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 | €585,408 | €587,176 | +€1,768 | +0.3% |
| Fixed assets | 21/28 | €393,790 | €349,163 | -€44,628 | -11.3% |
| Tangible fixed assets | 22/27 | €393,540 | €348,913 | -€44,628 | -11.3% |
| Land and buildings | 22 | €351,842 | €316,219 | -€35,623 | -10.1% |
| Plant, machinery and equipment | 23 | €40,182 | €31,567 | -€8,615 | -21.4% |
| Furniture and vehicles | 24 | €1,516 | €1,126 | -€390 | -25.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €191,618 | €238,013 | +€46,395 | +24.2% |
| Amounts receivable after more than one year | 29 | €18,000 | €47,166 | +€29,166 | +162% |
| Other amounts receivable | 291 | €18,000 | €47,166 | +€29,166 | +162% |
| Amounts receivable within one year | 40/41 | €120,197 | €105,752 | -€14,445 | -12.0% |
| Trade receivables | 40 | €21,798 | €16,212 | -€5,586 | -25.6% |
| Other amounts receivable | 41 | €98,399 | €89,540 | -€8,859 | -9.0% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,074 | €69,334 | +€31,260 | +82.1% |
| Deferred charges and accrued income | 490/1 | €14,847 | €15,262 | +€415 | +2.8% |
| Total equity and liabilities | 10/49 | €585,408 | €587,176 | +€1,768 | +0.3% |
| Equity | 10/15 | €448,424 | €444,852 | -€3,573 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €429,824 | €426,252 | -€3,573 | -0.8% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,950 | €42,950 | = | 0.0% |
| Distributable reserves | 133 | €384,774 | €381,202 | -€3,573 | -0.9% |
| Amounts payable | 17/49 | €136,984 | €142,324 | +€5,340 | +3.9% |
| Amounts payable after more than one year | 17 | €112,248 | €96,084 | -€16,164 | -14.4% |
| Financial debts | 170/4 | €112,248 | €96,084 | -€16,164 | -14.4% |
| Amounts payable within one year | 42/48 | €24,736 | €46,240 | +€21,504 | +86.9% |
| Current portion of amounts payable after more than one year | 42 | €15,861 | €16,164 | +€303 | +1.9% |
| Trade debts | 44 | €2,366 | €20,030 | +€17,665 | +747% |
| Suppliers | 440/4 | €2,366 | €20,030 | +€17,665 | +747% |
| Taxes, remuneration and social security | 45 | €2,250 | €7,650 | +€5,400 | +240% |
| Taxes | 450/3 | €2,250 | €2,250 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €5,400 | +€5,400 | |
| Other amounts payable | 47/48 | €4,260 | €2,396 | -€1,864 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,104 | €51,011 | -€93 | -0.2% |
| Other operating charges | 640/8 | €2,516 | €5,043 | +€2,527 | +100% |
| Gross operating margin | 9900 | €76,994 | €58,102 | -€18,891 | -24.5% |
| Operating profit (loss) | 9901 | €23,374 | €2,049 | -€21,325 | -91.2% |
| Financial income | 75/76B | €973 | €2,750 | +€1,778 | +183% |
| Recurring financial income | 75 | €973 | €2,750 | +€1,778 | +183% |
| Financial charges | 65/66B | €4,488 | €7,956 | +€3,468 | +77.3% |
| Recurring financial charges | 65 | €4,488 | €7,956 | +€3,468 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €19,858 | -€3,157 | -€23,015 | |
| Income taxes | 67/77 | €6,349 | €416 | -€5,933 | -93.4% |
| Profit (loss) for the period | 9904 | €13,509 | -€3,573 | -€17,081 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,509 | -€3,573 | -€17,081 |
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 23 October 2026 via checked.be.