SCH Tree: what changed
Two fiscal 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 Tree
Largest movements
- Tangible fixed assets -€24,001
down €24,001 (-30.4%), from €78,912 to €54,911
of which Furniture and vehicles: -€13,618
- Deferred charges and accrued income +€2,711
up €2,711 (+564.3%), from €480 to €3,191
- Cash +€1,188
up €1,188 (+14.9%), from €7,958 to €9,146
mainly Depreciation (+€25,901) and Trade debts (+€3,103)
- Profit (loss) carried forward -€12,773
down €12,773 (-86.7%), from €14,728 to €1,956
- Other debts -€11,275
down €11,275 (-13.9%), from €80,945 to €69,670
- Trade debts +€3,103
up €3,103 (+507.6%), from €611 to €3,714
- Tax, wage and social debts +€1,627
up €1,627 (+90.5%), from €1,798 to €3,426
of which Remuneration and social security: +€2,300
- Gross operating margin -€30,910
down €30,910 (-68.3%), from €45,246 to €14,336
- Taxes -€3,639
no longer reported in 2025 (was €3,639)
- Depreciation +€551
up €551 (+2.2%), from €25,350 to €25,901
- Other operating charges -€486
down €486 (-32.5%), from €1,494 to €1,008
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 | €101,082 | €81,765 | -€19,317 | -19.1% |
| Fixed assets | 21/28 | €78,912 | €54,911 | -€24,001 | -30.4% |
| Tangible fixed assets | 22/27 | €78,912 | €54,911 | -€24,001 | -30.4% |
| Plant, machinery and equipment | 23 | €27,252 | €16,869 | -€10,383 | -38.1% |
| Furniture and vehicles | 24 | €51,660 | €38,042 | -€13,618 | -26.4% |
| Current assets | 29/58 | €22,171 | €26,854 | +€4,684 | +21.1% |
| Amounts receivable within one year | 40/41 | €13,733 | €14,518 | +€785 | +5.7% |
| Trade receivables | 40 | €12,367 | €11,013 | -€1,354 | -10.9% |
| Other amounts receivable | 41 | €1,366 | €3,505 | +€2,139 | +156.6% |
| Cash at bank and in hand | 54/58 | €7,958 | €9,146 | +€1,188 | +14.9% |
| Deferred charges and accrued income | 490/1 | €480 | €3,191 | +€2,711 | +564.3% |
| Total equity and liabilities | 10/49 | €101,082 | €81,765 | -€19,317 | -19.1% |
| Equity | 10/15 | €17,728 | €4,956 | -€12,773 | -72.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,728 | €1,956 | -€12,773 | -86.7% |
| Amounts payable | 17/49 | €83,354 | €76,810 | -€6,545 | -7.9% |
| Amounts payable within one year | 42/48 | €83,354 | €76,810 | -€6,545 | -7.9% |
| Trade debts | 44 | €611 | €3,714 | +€3,103 | +507.6% |
| Suppliers | 440/4 | €611 | €3,714 | +€3,103 | +507.6% |
| Taxes, remuneration and social security | 45 | €1,798 | €3,426 | +€1,627 | +90.5% |
| Taxes | 450/3 | €1,798 | €1,126 | -€673 | -37.4% |
| Remuneration and social security | 454/9 | - | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €80,945 | €69,670 | -€11,275 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,350 | €25,901 | +€551 | +2.2% |
| Other operating charges | 640/8 | €1,494 | €1,008 | -€486 | -32.5% |
| Gross operating margin | 9900 | €45,246 | €14,336 | -€30,910 | -68.3% |
| Operating profit (loss) | 9901 | €18,402 | -€12,573 | -€30,975 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -94.3% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -94.3% |
| Financial charges | 65/66B | €36 | €200 | +€164 | +453.2% |
| Recurring financial charges | 65 | €36 | €200 | +€164 | +453.2% |
| Profit (loss) for the period before taxes | 9903 | €18,367 | -€12,773 | -€31,140 | |
| Income taxes | 67/77 | €3,639 | - | -€3,639 | |
| Profit (loss) for the period | 9904 | €14,728 | -€12,773 | -€27,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,728 | -€12,773 | -€27,501 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.