Dr. Scheveneels: 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. Scheveneels
Largest movements
- Cash +€40,247
up €40,247 (+27.1%), from €148,664 to €188,911
mainly Net result for the year (+€59,344) and Receivables within one year (+€36,123)
- Receivables within one year -€36,123
down €36,123 (-99.8%), from €36,180 to €57
- Tangible fixed assets -€5,756
down €5,756 (-29.1%), from €19,757 to €14,001
of which Land and buildings: -€3,218
- Reserves -€11,884
down €11,884 (-3.6%), from €327,196 to €315,313
- Tax, wage and social debts +€9,772
up €9,772 (+2,867%), from €341 to €10,113
- Gross operating margin +€25,848
up €25,848 (+35.9%), from €72,004 to €97,851
- Taxes +€10,181
up €10,181 (+49.9%), from €20,384 to €30,565
- Depreciation -€3,958
down €3,958 (-37.0%), from €10,700 to €6,743
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 | €334,100 | €332,536 | -€1,564 | -0.5% |
| Fixed assets | 21/28 | €19,757 | €14,001 | -€5,756 | -29.1% |
| Tangible fixed assets | 22/27 | €19,757 | €14,001 | -€5,756 | -29.1% |
| Land and buildings | 22 | €11,411 | €8,192 | -€3,218 | -28.2% |
| Plant, machinery and equipment | 23 | €1,324 | €1,595 | +€271 | +20.5% |
| Furniture and vehicles | 24 | €7,023 | €4,214 | -€2,809 | -40.0% |
| Current assets | 29/58 | €314,344 | €318,536 | +€4,192 | +1.3% |
| Amounts receivable within one year | 40/41 | €36,180 | €57 | -€36,123 | -99.8% |
| Other amounts receivable | 41 | €36,180 | €57 | -€36,123 | -99.8% |
| Current investments | 50/53 | €129,500 | €129,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €148,664 | €188,911 | +€40,247 | +27.1% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €334,100 | €332,536 | -€1,564 | -0.5% |
| Equity | 10/15 | €333,396 | €321,513 | -€11,884 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €327,196 | €315,313 | -€11,884 | -3.6% |
| Distributable reserves | 133 | €327,196 | €315,313 | -€11,884 | -3.6% |
| Amounts payable | 17/49 | €704 | €11,023 | +€10,320 | +1,466% |
| Amounts payable within one year | 42/48 | €704 | €11,023 | +€10,320 | +1,466% |
| Trade debts | 44 | €363 | €911 | +€548 | +151% |
| Suppliers | 440/4 | €363 | €911 | +€548 | +151% |
| Taxes, remuneration and social security | 45 | €341 | €10,113 | +€9,772 | +2,867% |
| Taxes | 450/3 | €341 | €10,113 | +€9,772 | +2,867% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,700 | €6,743 | -€3,958 | -37.0% |
| Other operating charges | 640/8 | €2,677 | €2,705 | +€28 | +1.0% |
| Gross operating margin | 9900 | €72,004 | €97,851 | +€25,848 | +35.9% |
| Operating profit (loss) | 9901 | €58,626 | €88,404 | +€29,778 | +50.8% |
| Financial income | 75/76B | €1,865 | €1,703 | -€162 | -8.7% |
| Recurring financial income | 75 | €1,865 | €1,703 | -€162 | -8.7% |
| Financial charges | 65/66B | €649 | €198 | -€451 | -69.4% |
| Recurring financial charges | 65 | €649 | €198 | -€451 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €59,842 | €89,909 | +€30,066 | +50.2% |
| Income taxes | 67/77 | €20,384 | €30,565 | +€10,181 | +49.9% |
| Profit (loss) for the period | 9904 | €39,458 | €59,344 | +€19,886 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,458 | €59,344 | +€19,886 | +50.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.