S.C.H. MANAGEMENT: 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.
S.C.H. MANAGEMENT
Largest movements
- Tangible fixed assets +€8,665
up €8,665 (+43.4%), from €19,972 to €28,638
of which Leasing and similar rights: +€5,193
- Cash +€6,992
up €6,992 (+177%), from €3,953 to €10,945
mainly Trade debts (+€12,052) and Tax, wage and social debts (+€5,134)
- Receivables within one year -€3,073
down €3,073 (-31.6%), from €9,717 to €6,644
of which Trade receivables: -€7,181
- Deferred charges and accrued income -€575
down €575 (-30.8%), from €1,867 to €1,292
- Trade debts +€12,052
up €12,052 (+3,315%), from €364 to €12,415
- Other debts -€9,112
down €9,112 (-83.0%), from €10,981 to €1,869
- Tax, wage and social debts +€5,134
up €5,134 (+81.6%), from €6,292 to €11,426
of which Taxes: +€4,134
- Debts after one year +€3,635
new in 2022: €3,635
- Profit (loss) carried forward -€1,251
down €1,251 (-7.4%), from €16,863 to €15,611
- Gross operating margin -€17,948
down €17,948 (-78.2%), from €22,939 to €4,991
- Depreciation +€2,725
up €2,725 (+274%), from €994 to €3,718
- Taxes -€2,688
down €2,688 (-66.2%), from €4,058 to €1,370
- Financial charges +€597
up €597 (+237%), from €252 to €848
- Other operating charges -€350
down €350 (-45.3%), from €772 to €423
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,686 | €50,369 | +€11,683 | +30.2% |
| Formation expenses | 20 | €326 | - | -€326 | |
| Fixed assets | 21/28 | €22,822 | €31,488 | +€8,665 | +38.0% |
| Tangible fixed assets | 22/27 | €19,972 | €28,638 | +€8,665 | +43.4% |
| Plant, machinery and equipment | 23 | €19,688 | €22,902 | +€3,214 | +16.3% |
| Furniture and vehicles | 24 | €285 | €543 | +€259 | +90.9% |
| Leasing and similar rights | 25 | - | €5,193 | +€5,193 | |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €15,537 | €18,882 | +€3,344 | +21.5% |
| Amounts receivable within one year | 40/41 | €9,717 | €6,644 | -€3,073 | -31.6% |
| Trade receivables | 40 | €9,693 | €2,512 | -€7,181 | -74.1% |
| Other amounts receivable | 41 | €23 | €4,132 | +€4,109 | +17,544% |
| Cash at bank and in hand | 54/58 | €3,953 | €10,945 | +€6,992 | +177% |
| Deferred charges and accrued income | 490/1 | €1,867 | €1,292 | -€575 | -30.8% |
| Total equity and liabilities | 10/49 | €38,686 | €50,369 | +€11,683 | +30.2% |
| Equity | 10/15 | €20,863 | €19,611 | -€1,251 | -6.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,863 | €15,611 | -€1,251 | -7.4% |
| Amounts payable | 17/49 | €17,823 | €30,758 | +€12,935 | +72.6% |
| Amounts payable after more than one year | 17 | - | €3,635 | +€3,635 | |
| Financial debts | 170/4 | - | €3,635 | +€3,635 | |
| Amounts payable within one year | 42/48 | €17,637 | €26,775 | +€9,139 | +51.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,065 | +€1,065 | |
| Trade debts | 44 | €364 | €12,415 | +€12,052 | +3,315% |
| Suppliers | 440/4 | €364 | €12,415 | +€12,052 | +3,315% |
| Taxes, remuneration and social security | 45 | €6,292 | €11,426 | +€5,134 | +81.6% |
| Taxes | 450/3 | €6,292 | €10,426 | +€4,134 | +65.7% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €10,981 | €1,869 | -€9,112 | -83.0% |
| Accrued charges and deferred income | 492/3 | €187 | €348 | +€161 | +86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €3,718 | +€2,725 | +274% |
| Other operating charges | 640/8 | €772 | €423 | -€350 | -45.3% |
| Gross operating margin | 9900 | €22,939 | €4,991 | -€17,948 | -78.2% |
| Operating profit (loss) | 9901 | €21,172 | €850 | -€20,322 | -96.0% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €252 | €848 | +€597 | +237% |
| Recurring financial charges | 65 | €252 | €848 | +€597 | +237% |
| Profit (loss) for the period before taxes | 9903 | €20,921 | €119 | -€20,802 | -99.4% |
| Income taxes | 67/77 | €4,058 | €1,370 | -€2,688 | -66.2% |
| Profit (loss) for the period | 9904 | €16,863 | -€1,251 | -€18,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,863 | -€1,251 | -€18,114 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.