GEBR. SCHERRENS: 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.
GEBR. SCHERRENS
Largest movements
- Receivables within one year -€64,385
down €64,385 (-72.9%), from €88,343 to €23,958
of which Other amounts receivable: -€60,260
- Tangible fixed assets -€6,706
down €6,706 (-61.9%), from €10,826 to €4,121
of which Furniture and vehicles: -€6,014
- Cash -€5,942
down €5,942 (-1.9%), from €319,744 to €313,802
mainly Contributions, distributions and other (-€103,721) and Trade debts (-€10,141)
- Reserves -€75,077
down €75,077 (-27.1%), from €277,194 to €202,117
- Trade debts -€10,141
down €10,141 (-90.4%), from €11,220 to €1,079
- Other debts +€8,569
up €8,569 (+9.0%), from €95,152 to €103,721
- Gross operating margin -€21,687
down €21,687 (-33.1%), from €65,497 to €43,810
- Depreciation -€11,535
down €11,535 (-63.2%), from €18,241 to €6,706
- Taxes -€3,465
down €3,465 (-24.3%), from €14,240 to €10,775
- Financial income -€1,995
down €1,995 (-28.9%), from €6,909 to €4,914
- Financial charges +€886
up €886 (+128%), from €691 to €1,578
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 | €424,553 | €346,875 | -€77,677 | -18.3% |
| Fixed assets | 21/28 | €10,961 | €4,256 | -€6,706 | -61.2% |
| Tangible fixed assets | 22/27 | €10,826 | €4,121 | -€6,706 | -61.9% |
| Land and buildings | 22 | €1,270 | €578 | -€692 | -54.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,556 | €3,542 | -€6,014 | -62.9% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €413,592 | €342,620 | -€70,972 | -17.2% |
| Stocks and contracts in progress | 3 | €4,328 | €3,830 | -€498 | -11.5% |
| Stocks | 30/36 | €4,328 | €3,830 | -€498 | -11.5% |
| Amounts receivable within one year | 40/41 | €88,343 | €23,958 | -€64,385 | -72.9% |
| Trade receivables | 40 | €14,973 | €10,847 | -€4,126 | -27.6% |
| Other amounts receivable | 41 | €73,370 | €13,111 | -€60,260 | -82.1% |
| Cash at bank and in hand | 54/58 | €319,744 | €313,802 | -€5,942 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,176 | €1,030 | -€146 | -12.4% |
| Total equity and liabilities | 10/49 | €424,553 | €346,875 | -€77,677 | -18.3% |
| Equity | 10/15 | €315,194 | €240,117 | -€75,077 | -23.8% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €277,194 | €202,117 | -€75,077 | -27.1% |
| Distributable reserves | 133 | €277,194 | €202,117 | -€75,077 | -27.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,359 | €106,758 | -€2,601 | -2.4% |
| Amounts payable within one year | 42/48 | €109,359 | €106,758 | -€2,601 | -2.4% |
| Trade debts | 44 | €11,220 | €1,079 | -€10,141 | -90.4% |
| Suppliers | 440/4 | €11,220 | €1,079 | -€10,141 | -90.4% |
| Taxes, remuneration and social security | 45 | €2,986 | €1,958 | -€1,028 | -34.4% |
| Taxes | 450/3 | €2,986 | €1,958 | -€1,028 | -34.4% |
| Other amounts payable | 47/48 | €95,152 | €103,721 | +€8,569 | +9.0% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,241 | €6,706 | -€11,535 | -63.2% |
| Other operating charges | 640/8 | €1,386 | €1,021 | -€365 | -26.3% |
| Gross operating margin | 9900 | €65,497 | €43,810 | -€21,687 | -33.1% |
| Operating profit (loss) | 9901 | €45,870 | €36,083 | -€9,787 | -21.3% |
| Financial income | 75/76B | €6,909 | €4,914 | -€1,995 | -28.9% |
| Recurring financial income | 75 | €6,909 | €4,914 | -€1,995 | -28.9% |
| Financial charges | 65/66B | €691 | €1,578 | +€886 | +128% |
| Recurring financial charges | 65 | €691 | €1,578 | +€886 | +128% |
| Profit (loss) for the period before taxes | 9903 | €52,088 | €39,419 | -€12,669 | -24.3% |
| Income taxes | 67/77 | €14,240 | €10,775 | -€3,465 | -24.3% |
| Profit (loss) for the period | 9904 | €37,848 | €28,644 | -€9,203 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,848 | €28,644 | -€9,203 | -24.3% |
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 31 October 2026 via checked.be.