SCHAAF FARMA: 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.
SCHAAF FARMA
Largest movements
- Tangible fixed assets -€16,830
down €16,830 (-9.2%), from €182,365 to €165,535
of which Furniture and vehicles: -€12,161
- Debts after one year -€18,531
down €18,531 (-11.8%), from €157,645 to €139,114
- Tax, wage and social debts +€7,324
up €7,324 (+127%), from €5,786 to €13,110
- Gross operating margin +€10,839
up €10,839 (+42.4%), from €25,551 to €36,390
- Taxes +€3,488
up €3,488 (+351%), from €994 to €4,482
- Other operating charges +€765
up €765 (+50.5%), from €1,514 to €2,279
- Financial charges -€510
down €510 (-12.2%), from €4,179 to €3,669
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,135 | €242,993 | -€11,142 | -4.4% |
| Fixed assets | 21/28 | €182,365 | €165,535 | -€16,830 | -9.2% |
| Tangible fixed assets | 22/27 | €182,365 | €165,535 | -€16,830 | -9.2% |
| Land and buildings | 22 | €158,043 | €153,374 | -€4,669 | -3.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €24,323 | €12,161 | -€12,161 | -50.0% |
| Current assets | 29/58 | €71,770 | €77,458 | +€5,688 | +7.9% |
| Amounts receivable within one year | 40/41 | €12,334 | €14,614 | +€2,280 | +18.5% |
| Trade receivables | 40 | €11,328 | €14,614 | +€3,286 | +29.0% |
| Other amounts receivable | 41 | €1,006 | - | -€1,006 | |
| Cash at bank and in hand | 54/58 | €57,836 | €60,178 | +€2,342 | +4.1% |
| Deferred charges and accrued income | 490/1 | €1,600 | €2,666 | +€1,066 | +66.6% |
| Total equity and liabilities | 10/49 | €254,135 | €242,993 | -€11,142 | -4.4% |
| Equity | 10/15 | €67,711 | €69,729 | +€2,018 | +3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,883 | €57,329 | +€446 | +0.8% |
| Distributable reserves | 133 | €56,883 | €57,329 | +€446 | +0.8% |
| Profit (loss) carried forward | 14 | -€1,572 | - | +€1,572 | |
| Amounts payable | 17/49 | €186,424 | €173,264 | -€13,160 | -7.1% |
| Amounts payable after more than one year | 17 | €157,645 | €139,114 | -€18,531 | -11.8% |
| Financial debts | 170/4 | €157,645 | €139,114 | -€18,531 | -11.8% |
| Amounts payable within one year | 42/48 | €26,002 | €32,583 | +€6,581 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €18,174 | €18,531 | +€357 | +2.0% |
| Trade debts | 44 | €1,310 | €424 | -€887 | -67.7% |
| Suppliers | 440/4 | €1,310 | €424 | -€887 | -67.7% |
| Taxes, remuneration and social security | 45 | €5,786 | €13,110 | +€7,324 | +127% |
| Taxes | 450/3 | €5,786 | €13,110 | +€7,324 | +127% |
| Other amounts payable | 47/48 | €731 | €518 | -€213 | -29.1% |
| Accrued charges and deferred income | 492/3 | €2,778 | €1,567 | -€1,211 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,172 | €17,066 | -€106 | -0.6% |
| Other operating charges | 640/8 | €1,514 | €2,279 | +€765 | +50.5% |
| Gross operating margin | 9900 | €25,551 | €36,390 | +€10,839 | +42.4% |
| Operating profit (loss) | 9901 | €6,864 | €17,045 | +€10,180 | +148% |
| Financial income | 75/76B | - | €224 | +€224 | |
| Recurring financial income | 75 | - | €224 | +€224 | |
| Financial charges | 65/66B | €4,179 | €3,669 | -€510 | -12.2% |
| Recurring financial charges | 65 | €4,179 | €3,669 | -€510 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €2,685 | €13,600 | +€10,915 | +406% |
| Income taxes | 67/77 | €994 | €4,482 | +€3,488 | +351% |
| Profit (loss) for the period | 9904 | €1,691 | €9,118 | +€7,427 | +439% |
| Profit (loss) for the period to be appropriated | 9905 | €1,691 | €9,118 | +€7,427 | +439% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.