HET SCHERP MESKE: 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.
HET SCHERP MESKE
Largest movements
- Tangible fixed assets +€204,399
up €204,399 (+3,361%), from €6,081 to €210,480
of which Furniture and vehicles: +€103,958
- Cash +€150,758
up €150,758 (+187%), from €80,796 to €231,554
mainly Current investments (+€150,000) and Net result for the year (+€114,550)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Receivables within one year -€27,420
down €27,420 (-100%), from €27,420 to €0
- Deferred charges and accrued income -€9,904
down €9,904 (-11.2%), from €88,408 to €78,503
- Debts after one year +€106,322
new in 2025: €106,322
- Current portion of long-term debt +€25,112
new in 2025: €25,112
- Reserves +€22,405
up €22,405 (+5.5%), from €410,569 to €432,974
- Other debts +€7,981
up €7,981 (+19.7%), from €40,516 to €48,497
- Depreciation +€30,596
up €30,596 (+1,576%), from €1,942 to €32,538
- Gross operating margin +€30,427
up €30,427 (+17.9%), from €170,438 to €200,865
- Financial charges +€2,856
up €2,856 (+402%), from €711 to €3,567
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 | €502,705 | €670,538 | +€167,833 | +33.4% |
| Fixed assets | 21/28 | €6,081 | €210,480 | +€204,399 | +3,361% |
| Tangible fixed assets | 22/27 | €6,081 | €210,480 | +€204,399 | +3,361% |
| Land and buildings | 22 | - | €100,441 | +€100,441 | |
| Furniture and vehicles | 24 | €6,081 | €110,040 | +€103,958 | +1,710% |
| Current assets | 29/58 | €496,624 | €460,058 | -€36,566 | -7.4% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,420 | €0 | -€27,420 | -100% |
| Other amounts receivable | 41 | €27,420 | €0 | -€27,420 | -100% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €80,796 | €231,554 | +€150,758 | +187% |
| Deferred charges and accrued income | 490/1 | €88,408 | €78,503 | -€9,904 | -11.2% |
| Total equity and liabilities | 10/49 | €502,705 | €670,538 | +€167,833 | +33.4% |
| Equity | 10/15 | €412,969 | €435,374 | +€22,405 | +5.4% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €410,569 | €432,974 | +€22,405 | +5.5% |
| Distributable reserves | 133 | €410,569 | €432,974 | +€22,405 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,736 | €235,164 | +€145,428 | +162% |
| Amounts payable after more than one year | 17 | - | €106,322 | +€106,322 | |
| Financial debts | 170/4 | - | €106,322 | +€106,322 | |
| Amounts payable within one year | 42/48 | €88,923 | €128,842 | +€39,919 | +44.9% |
| Current portion of amounts payable after more than one year | 42 | - | €25,112 | +€25,112 | |
| Financial debts | 43 | €6,283 | €6,365 | +€82 | +1.3% |
| Credit institutions | 430/8 | €6,283 | €6,365 | +€82 | +1.3% |
| Trade debts | 44 | €266 | €2,097 | +€1,831 | +687% |
| Suppliers | 440/4 | €266 | €2,097 | +€1,831 | +687% |
| Taxes, remuneration and social security | 45 | €41,857 | €46,770 | +€4,913 | +11.7% |
| Taxes | 450/3 | €41,857 | €46,770 | +€4,913 | +11.7% |
| Other amounts payable | 47/48 | €40,516 | €48,497 | +€7,981 | +19.7% |
| Accrued charges and deferred income | 492/3 | €814 | €0 | -€814 | -100% |
| Remuneration, social security and pensions | 62 | €7,707 | €5,954 | -€1,753 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,942 | €32,538 | +€30,596 | +1,576% |
| Other operating charges | 640/8 | €953 | €545 | -€408 | -42.8% |
| Gross operating margin | 9900 | €170,438 | €200,865 | +€30,427 | +17.9% |
| Operating profit (loss) | 9901 | €159,836 | €161,828 | +€1,992 | +1.2% |
| Financial income | 75/76B | €5,312 | €5,072 | -€240 | -4.5% |
| Recurring financial income | 75 | €5,312 | €5,072 | -€240 | -4.5% |
| Financial charges | 65/66B | €711 | €3,567 | +€2,856 | +402% |
| Recurring financial charges | 65 | €711 | €3,567 | +€2,856 | +402% |
| Profit (loss) for the period before taxes | 9903 | €164,437 | €163,334 | -€1,104 | -0.7% |
| Income taxes | 67/77 | €50,437 | €48,784 | -€1,653 | -3.3% |
| Profit (loss) for the period | 9904 | €114,000 | €114,550 | +€550 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,000 | €114,550 | +€550 | +0.5% |
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 29 October 2026 via checked.be.