GROEP SCHOLLIER: 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.
GROEP SCHOLLIER
Largest movements
- Stocks and contracts +€4.7m
up €4.7m (+97.7%), from €4.8m to €9.4m
- Current investments -€500,000
down €500,000 (-35.0%), from €1.4m to €926,869
- Receivables within one year +€478,260
up €478,260 (+87.3%), from €547,599 to €1.0m
of which Trade receivables: +€522,735
- Deferred charges and accrued income +€446,604
new in 2024: €446,604
- Cash -€288,239
down €288,239 (-90.3%), from €319,049 to €30,811
mainly Stocks and contracts (-€4.7m) and Receivables within one year (-€478,260)
- Accrued charges and deferred income +€3.1m
new in 2024: €3.1m
- Other debts +€1.6m
up €1.6m (+28.5%), from €5.5m to €7.1m
- Reserves -€775,706
down €775,706 (-51.5%), from €1.5m to €729,299
of which Distributable reserves: -€721,221
- Profit (loss) carried forward +€461,778
up €461,778, from -€461,778 to €0
- Trade debts +€433,131
up €433,131 (+616%), from €70,366 to €503,497
- Gross operating margin +€178,450
up €178,450 (+36.6%), from -€488,024 to -€309,574
- Other operating charges -€72,594
down €72,594 (-78.2%), from €92,796 to €20,202
- Financial charges +€38,104
up €38,104 (+184%), from €20,653 to €58,757
- Financial income +€37,595
up €37,595 (+69.1%), from €54,382 to €91,977
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,086,574 | €12,893,011 | +€4.8m | +59.4% |
| Fixed assets | 21/28 | €1,020,942 | €1,028,105 | +€7,163 | +0.7% |
| Tangible fixed assets | 22/27 | €967,101 | €974,264 | +€7,163 | +0.7% |
| Land and buildings | 22 | €965,441 | €965,441 | = | 0.0% |
| Furniture and vehicles | 24 | €1,660 | €8,823 | +€7,163 | +432% |
| Financial fixed assets | 28 | €53,841 | €53,841 | = | 0.0% |
| Current assets | 29/58 | €7,065,632 | €11,864,906 | +€4.8m | +67.9% |
| Stocks and contracts in progress | 3 | €4,772,115 | €9,434,764 | +€4.7m | +97.7% |
| Stocks | 30/36 | €4,772,115 | €9,434,764 | +€4.7m | +97.7% |
| Amounts receivable within one year | 40/41 | €547,599 | €1,025,859 | +€478,260 | +87.3% |
| Trade receivables | 40 | €257,404 | €780,139 | +€522,735 | +203% |
| Other amounts receivable | 41 | €290,194 | €245,720 | -€44,474 | -15.3% |
| Current investments | 50/53 | €1,426,869 | €926,869 | -€500,000 | -35.0% |
| Cash at bank and in hand | 54/58 | €319,049 | €30,811 | -€288,239 | -90.3% |
| Deferred charges and accrued income | 490/1 | - | €446,604 | +€446,604 | |
| Total equity and liabilities | 10/49 | €8,086,574 | €12,893,011 | +€4.8m | +59.4% |
| Equity | 10/15 | €1,049,427 | €735,499 | -€313,928 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,505,005 | €729,299 | -€775,706 | -51.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €103,145 | €50,520 | -€52,625 | -51.0% |
| Distributable reserves | 133 | €1,400,000 | €678,779 | -€721,221 | -51.5% |
| Profit (loss) carried forward | 14 | -€461,778 | €0 | +€461,778 | |
| Amounts payable | 17/49 | €7,037,147 | €12,157,512 | +€5.1m | +72.8% |
| Amounts payable within one year | 42/48 | €7,037,147 | €9,073,536 | +€2.0m | +28.9% |
| Financial debts | 43 | €1,400,000 | €1,440,000 | +€40,000 | +2.9% |
| Credit institutions | 430/8 | €1,400,000 | €1,440,000 | +€40,000 | +2.9% |
| Trade debts | 44 | €70,366 | €503,497 | +€433,131 | +616% |
| Suppliers | 440/4 | €70,366 | €503,497 | +€433,131 | +616% |
| Advances received on contracts in progress | 46 | €4,089 | €4,089 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €54,679 | €48,972 | -€5,707 | -10.4% |
| Taxes | 450/3 | €54,679 | €48,972 | -€5,707 | -10.4% |
| Other amounts payable | 47/48 | €5,508,013 | €7,076,978 | +€1.6m | +28.5% |
| Accrued charges and deferred income | 492/3 | - | €3,083,977 | +€3.1m | |
| Non-recurring operating income | 76A | - | €1,220 | +€1,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,548 | €2,372 | +€824 | +53.2% |
| Other operating charges | 640/8 | €92,796 | €20,202 | -€72,594 | -78.2% |
| Non-recurring operating charges | 66A | €2,500 | €15,000 | +€12,500 | +500% |
| Gross operating margin | 9900 | -€488,024 | -€309,574 | +€178,450 | +36.6% |
| Operating profit (loss) | 9901 | -€584,869 | -€347,148 | +€237,721 | +40.6% |
| Financial income | 75/76B | €54,382 | €91,977 | +€37,595 | +69.1% |
| Recurring financial income | 75 | €54,382 | €91,977 | +€37,595 | +69.1% |
| Financial charges | 65/66B | €20,653 | €58,757 | +€38,104 | +184% |
| Recurring financial charges | 65 | €20,653 | €58,757 | +€38,104 | +184% |
| Profit (loss) for the period before taxes | 9903 | -€551,140 | -€313,928 | +€237,212 | +43.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€551,140 | -€313,928 | +€237,212 | +43.0% |
| Transfer from tax-exempt reserves | 789 | €85,440 | €52,625 | -€32,815 | -38.4% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€465,700 | -€261,303 | +€204,397 | +43.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.