PASCAL SCHEIRLINCKX: 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.
PASCAL SCHEIRLINCKX
Largest movements
- Cash -€1,241
down €1,241 (-8.9%), from €13,901 to €12,660
mainly Net result for the year (-€1,494) and Tax, wage and social debts (-€622)
- Profit (loss) carried forward -€1,494
down €1,494 (-54.4%), from -€2,744 to -€4,238
- Trade debts +€800
up €800 (+734%), from €109 to €909
- Tax, wage and social debts -€622
no longer reported in 2025 (was €622)
- Gross operating margin +€5,116
up €5,116 (+83.8%), from -€6,108 to -€992
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 | €14,082 | €12,766 | -€1,316 | -9.3% |
| Current assets | 29/58 | €14,082 | €12,766 | -€1,316 | -9.3% |
| Amounts receivable within one year | 40/41 | €181 | €106 | -€75 | -41.4% |
| Other amounts receivable | 41 | €181 | €106 | -€75 | -41.4% |
| Cash at bank and in hand | 54/58 | €13,901 | €12,660 | -€1,241 | -8.9% |
| Total equity and liabilities | 10/49 | €14,082 | €12,766 | -€1,316 | -9.3% |
| Equity | 10/15 | €10,896 | €9,402 | -€1,494 | -13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,744 | -€4,238 | -€1,494 | -54.4% |
| Amounts payable | 17/49 | €3,186 | €3,364 | +€178 | +5.6% |
| Amounts payable within one year | 42/48 | €3,186 | €3,364 | +€178 | +5.6% |
| Trade debts | 44 | €109 | €909 | +€800 | +734% |
| Suppliers | 440/4 | €109 | €909 | +€800 | +734% |
| Taxes, remuneration and social security | 45 | €622 | - | -€622 | |
| Taxes | 450/3 | €622 | - | -€622 | |
| Other amounts payable | 47/48 | €2,455 | €2,455 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €399 | +€12 | +3.1% |
| Gross operating margin | 9900 | -€6,108 | -€992 | +€5,116 | +83.8% |
| Operating profit (loss) | 9901 | -€6,495 | -€1,391 | +€5,104 | +78.6% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.4% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,569 | -€1,466 | +€5,103 | +77.7% |
| Income taxes | 67/77 | - | €28 | +€28 | |
| Profit (loss) for the period | 9904 | -€6,569 | -€1,494 | +€5,075 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,569 | -€1,494 | +€5,075 | +77.3% |
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 15 October 2026 via checked.be.