ROUWCENTRUM SCHEIR: 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.
ROUWCENTRUM SCHEIR
Largest movements
- Receivables within one year +€22,109
up €22,109 (+18.5%), from €119,580 to €141,689
of which Other amounts receivable: +€13,360
- Stocks and contracts +€5,382
up €5,382 (+31.4%), from €17,148 to €22,530
- Cash -€5,101
down €5,101 (-18.3%), from €27,882 to €22,782
mainly Receivables within one year (-€22,109) and Current portion of long-term debt (-€10,059)
- Tangible fixed assets -€2,453
down €2,453 (-19.1%), from €12,813 to €10,360
of which Furniture and vehicles: -€1,761
- Reserves +€32,940
up €32,940 (+26.8%), from €123,087 to €156,027
of which Distributable reserves: +€32,940
- Current portion of long-term debt -€10,059
down €10,059 (-88.5%), from €11,365 to €1,306
- Trade debts -€8,269
down €8,269 (-51.5%), from €16,052 to €7,783
- Accrued charges and deferred income +€4,657
new in 2025: €4,657
- Financial income +€10,525
up €10,525 (+210.8%), from €4,993 to €15,517
- Write-downs +€3,652
new in 2025: €3,652
- Taxes +€3,381
up €3,381 (+25.1%), from €13,475 to €16,856
- Staff costs -€2,879
down €2,879 (-24.5%), from €11,734 to €8,855
- Gross operating margin +€2,039
up €2,039 (+3.4%), from €60,599 to €62,638
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.
Cash bridge derived
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 | €183,383 | €201,472 | +€18,089 | +9.9% |
| Fixed assets | 21/28 | €14,453 | €11,384 | -€3,069 | -21.2% |
| Intangible fixed assets | 21 | €1,436 | €820 | -€617 | -42.9% |
| Tangible fixed assets | 22/27 | €12,813 | €10,360 | -€2,453 | -19.1% |
| Furniture and vehicles | 24 | €6,589 | €4,828 | -€1,761 | -26.7% |
| Other tangible fixed assets | 26 | €6,224 | €5,532 | -€692 | -11.1% |
| Financial fixed assets | 28 | €204 | €204 | = | 0.0% |
| Current assets | 29/58 | €168,930 | €190,089 | +€21,158 | +12.5% |
| Stocks and contracts in progress | 3 | €17,148 | €22,530 | +€5,382 | +31.4% |
| Stocks | 30/36 | €17,148 | €22,530 | +€5,382 | +31.4% |
| Amounts receivable within one year | 40/41 | €119,580 | €141,689 | +€22,109 | +18.5% |
| Trade receivables | 40 | €33,626 | €42,375 | +€8,749 | +26.0% |
| Other amounts receivable | 41 | €85,954 | €99,313 | +€13,360 | +15.5% |
| Cash at bank and in hand | 54/58 | €27,882 | €22,782 | -€5,101 | -18.3% |
| Deferred charges and accrued income | 490/1 | €4,320 | €3,088 | -€1,232 | -28.5% |
| Total equity and liabilities | 10/49 | €183,383 | €201,472 | +€18,089 | +9.9% |
| Equity | 10/15 | €143,087 | €176,027 | +€32,940 | +23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €123,087 | €156,027 | +€32,940 | +26.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €121,087 | €154,027 | +€32,940 | +27.2% |
| Amounts payable | 17/49 | €40,296 | €25,446 | -€14,851 | -36.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €40,296 | €20,788 | -€19,508 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €11,365 | €1,306 | -€10,059 | -88.5% |
| Financial debts | 43 | €1,486 | €0 | -€1,486 | -100.0% |
| Credit institutions | 430/8 | €1,486 | €0 | -€1,486 | -100.0% |
| Trade debts | 44 | €16,052 | €7,783 | -€8,269 | -51.5% |
| Suppliers | 440/4 | €16,052 | €7,783 | -€8,269 | -51.5% |
| Advances received on contracts in progress | 46 | €835 | €0 | -€835 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,559 | €11,700 | +€1,141 | +10.8% |
| Taxes | 450/3 | €9,532 | €10,415 | +€883 | +9.3% |
| Remuneration and social security | 454/9 | €1,027 | €1,285 | +€258 | +25.1% |
| Accrued charges and deferred income | 492/3 | - | €4,657 | +€4,657 | |
| Non-recurring operating income | 76A | €11,189 | €0 | -€11,189 | -100.0% |
| Remuneration, social security and pensions | 62 | €11,734 | €8,855 | -€2,879 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,539 | €4,092 | +€553 | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,652 | +€3,652 | |
| Other operating charges | 640/8 | €8,548 | €9,722 | +€1,174 | +13.7% |
| Gross operating margin | 9900 | €60,599 | €62,638 | +€2,039 | +3.4% |
| Operating profit (loss) | 9901 | €36,778 | €36,317 | -€461 | -1.3% |
| Financial income | 75/76B | €4,993 | €15,517 | +€10,525 | +210.8% |
| Recurring financial income | 75 | €4,993 | €15,517 | +€10,525 | +210.8% |
| Financial charges | 65/66B | €1,641 | €2,038 | +€397 | +24.2% |
| Recurring financial charges | 65 | €1,641 | €2,038 | +€397 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €40,129 | €49,796 | +€9,667 | +24.1% |
| Income taxes | 67/77 | €13,475 | €16,856 | +€3,381 | +25.1% |
| Profit (loss) for the period | 9904 | €26,654 | €32,940 | +€6,286 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,654 | €32,940 | +€6,286 | +23.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.