SCH CONSULTING: 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.
SCH CONSULTING
Largest movements
- Receivables within one year +€115,000
new in 2025: €115,000
- Cash +€47,952
up €47,952 (+234.7%), from €20,430 to €68,382
mainly Net result for the year (+€234,100) and Tax, wage and social debts (+€58,964)
- Deferred charges and accrued income -€25,669
down €25,669 (-21.1%), from €121,630 to €95,961
- Reserves +€194,000
new in 2025: €194,000
- Debts after one year -€81,816
down €81,816 (-7.7%), from €1.1m to €984,266
- Tax, wage and social debts +€58,964
up €58,964 (+679.6%), from €8,677 to €67,641
- Other debts +€40,285
up €40,285 (+1474.5%), from €2,732 to €43,017
- Current portion of long-term debt -€35,569
down €35,569 (-30.3%), from €117,385 to €81,816
- Gross operating margin +€165,716
up €165,716 (+353.6%), from €46,870 to €212,586
- Financial income +€119,560
new in 2025: €119,560
- Taxes +€62,371
up €62,371 (+1995.2%), from €3,126 to €65,497
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 | €1,244,560 | €1,394,302 | +€149,741 | +12.0% |
| Fixed assets | 21/28 | €1,102,500 | €1,114,959 | +€12,459 | +1.1% |
| Tangible fixed assets | 22/27 | - | €12,459 | +€12,459 | |
| Furniture and vehicles | 24 | - | €584 | +€584 | |
| Other tangible fixed assets | 26 | - | €11,875 | +€11,875 | |
| Financial fixed assets | 28 | €1,102,500 | €1,102,500 | = | 0.0% |
| Current assets | 29/58 | €142,060 | €279,342 | +€137,282 | +96.6% |
| Amounts receivable within one year | 40/41 | - | €115,000 | +€115,000 | |
| Trade receivables | 40 | - | €115,000 | +€115,000 | |
| Cash at bank and in hand | 54/58 | €20,430 | €68,382 | +€47,952 | +234.7% |
| Deferred charges and accrued income | 490/1 | €121,630 | €95,961 | -€25,669 | -21.1% |
| Total equity and liabilities | 10/49 | €1,244,560 | €1,394,302 | +€149,741 | +12.0% |
| Equity | 10/15 | €15,322 | €209,421 | +€194,100 | +1266.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €194,000 | +€194,000 | |
| Distributable reserves | 133 | - | €194,000 | +€194,000 | |
| Profit (loss) carried forward | 14 | €12,322 | €12,421 | +€100 | +0.8% |
| Amounts payable | 17/49 | €1,229,239 | €1,184,881 | -€44,358 | -3.6% |
| Amounts payable after more than one year | 17 | €1,066,082 | €984,266 | -€81,816 | -7.7% |
| Financial debts | 170/4 | €1,066,082 | €984,266 | -€81,816 | -7.7% |
| Amounts payable within one year | 42/48 | €163,157 | €192,615 | +€29,458 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €117,385 | €81,816 | -€35,569 | -30.3% |
| Trade debts | 44 | €34,363 | €141 | -€34,222 | -99.6% |
| Suppliers | 440/4 | €34,363 | €141 | -€34,222 | -99.6% |
| Taxes, remuneration and social security | 45 | €8,677 | €67,641 | +€58,964 | +679.6% |
| Taxes | 450/3 | €8,677 | €67,641 | +€58,964 | +679.6% |
| Other amounts payable | 47/48 | €2,732 | €43,017 | +€40,285 | +1474.5% |
| Accrued charges and deferred income | 492/3 | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €848 | +€848 | |
| Gross operating margin | 9900 | €46,870 | €212,586 | +€165,716 | +353.6% |
| Operating profit (loss) | 9901 | €46,870 | €211,738 | +€164,869 | +351.8% |
| Financial income | 75/76B | - | €119,560 | +€119,560 | |
| Recurring financial income | 75 | - | €119,560 | +€119,560 | |
| Financial charges | 65/66B | €31,422 | €31,702 | +€280 | +0.9% |
| Recurring financial charges | 65 | €31,422 | €31,702 | +€280 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €15,448 | €299,596 | +€284,148 | +1839.4% |
| Income taxes | 67/77 | €3,126 | €65,497 | +€62,371 | +1995.2% |
| Profit (loss) for the period | 9904 | €12,322 | €234,100 | +€221,778 | +1799.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,322 | €234,100 | +€221,778 | +1799.9% |
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 9 October 2026 via checked.be.