DR.SCHELFAUT KATRIEN: 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.
DR.SCHELFAUT KATRIEN
Largest movements
- Cash -€6,425
down €6,425 (-12.6%), from €51,186 to €44,761
mainly Contributions, distributions and other (-€85,000) and Investment in fixed assets (net) (-€14,417)
- Debts after one year -€6,623
down €6,623 (-92.2%), from €7,186 to €563
- Other debts +€5,000
up €5,000 (+6.3%), from €80,000 to €85,000
- Tax, wage and social debts -€4,667
down €4,667 (-100%), from €4,667 to €0
- Current portion of long-term debt -€3,554
down €3,554 (-33.9%), from €10,497 to €6,943
- Trade debts +€2,214
up €2,214 (+96.8%), from €2,287 to €4,501
- Financial charges -€2,361
down €2,361 (-58.9%), from €4,012 to €1,651
- Depreciation -€1,357
down €1,357 (-8.2%), from €16,571 to €15,214
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 | €145,846 | €139,020 | -€6,826 | -4.7% |
| Fixed assets | 21/28 | €60,956 | €60,159 | -€797 | -1.3% |
| Tangible fixed assets | 22/27 | €60,956 | €60,159 | -€797 | -1.3% |
| Land and buildings | 22 | €36,304 | €31,128 | -€5,176 | -14.3% |
| Furniture and vehicles | 24 | €24,652 | €29,031 | +€4,379 | +17.8% |
| Current assets | 29/58 | €84,890 | €78,861 | -€6,029 | -7.1% |
| Amounts receivable within one year | 40/41 | €30,650 | €30,953 | +€303 | +1.0% |
| Other amounts receivable | 41 | €30,650 | €30,953 | +€303 | +1.0% |
| Cash at bank and in hand | 54/58 | €51,186 | €44,761 | -€6,425 | -12.6% |
| Deferred charges and accrued income | 490/1 | €3,054 | €3,147 | +€93 | +3.0% |
| Total equity and liabilities | 10/49 | €145,846 | €139,020 | -€6,826 | -4.7% |
| Equity | 10/15 | €31,002 | €31,854 | +€852 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,742 | €17,594 | +€852 | +5.1% |
| Amounts payable | 17/49 | €114,844 | €107,167 | -€7,678 | -6.7% |
| Amounts payable after more than one year | 17 | €7,186 | €563 | -€6,623 | -92.2% |
| Financial debts | 170/4 | €7,186 | €563 | -€6,623 | -92.2% |
| Amounts payable within one year | 42/48 | €107,658 | €106,604 | -€1,055 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €10,497 | €6,943 | -€3,554 | -33.9% |
| Financial debts | 43 | €10,207 | €10,159 | -€48 | -0.5% |
| Credit institutions | 430/8 | €10,207 | €10,159 | -€48 | -0.5% |
| Trade debts | 44 | €2,287 | €4,501 | +€2,214 | +96.8% |
| Suppliers | 440/4 | €2,287 | €4,501 | +€2,214 | +96.8% |
| Taxes, remuneration and social security | 45 | €4,667 | €0 | -€4,667 | -100% |
| Taxes | 450/3 | €4,667 | €0 | -€4,667 | -100% |
| Other amounts payable | 47/48 | €80,000 | €85,000 | +€5,000 | +6.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,571 | €15,214 | -€1,357 | -8.2% |
| Other operating charges | 640/8 | €834 | €544 | -€290 | -34.8% |
| Gross operating margin | 9900 | €125,036 | €125,714 | +€678 | +0.5% |
| Operating profit (loss) | 9901 | €107,632 | €109,957 | +€2,325 | +2.2% |
| Financial income | 75/76B | €206 | €475 | +€269 | +130% |
| Recurring financial income | 75 | €206 | €475 | +€269 | +130% |
| Financial charges | 65/66B | €4,012 | €1,651 | -€2,361 | -58.9% |
| Recurring financial charges | 65 | €4,012 | €1,651 | -€2,361 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €103,826 | €108,781 | +€4,955 | +4.8% |
| Income taxes | 67/77 | €21,808 | €22,930 | +€1,121 | +5.1% |
| Profit (loss) for the period | 9904 | €82,018 | €85,852 | +€3,833 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €82,018 | €85,852 | +€3,833 | +4.7% |
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 21 October 2026 via checked.be.