SCHABERG: 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.
SCHABERG
Largest movements
- Tangible fixed assets -€28,562
down €28,562 (-3.6%), from €795,295 to €766,733
of which Land and buildings: -€25,226
- Profit (loss) carried forward -€73,861
down €73,861 (-112.7%), from -€65,554 to -€139,415
- Trade debts +€39,946
up €39,946 (+205.8%), from €19,411 to €59,357
- Other debts +€30,483
new in 2024: €30,483
- Debts after one year -€26,532
down €26,532 (-3.6%), from €733,470 to €706,939
- Staff costs +€63,927
up €63,927 (+1239.1%), from €5,159 to €69,086
- Gross operating margin +€57,275
up €57,275, from -€12,352 to €44,923
- Depreciation +€15,444
up €15,444 (+93.2%), from €16,564 to €32,008
- Financial charges -€7,157
down €7,157 (-30.0%), from €23,873 to €16,716
- Other operating charges -€5,550
down €5,550 (-73.0%), from €7,607 to €2,057
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €816,322 | €792,519 | -€23,803 | -2.9% |
| Fixed assets | 21/28 | €795,324 | €767,368 | -€27,956 | -3.5% |
| Tangible fixed assets | 22/27 | €795,295 | €766,733 | -€28,562 | -3.6% |
| Land and buildings | 22 | €738,737 | €713,511 | -€25,226 | -3.4% |
| Plant, machinery and equipment | 23 | €56,558 | €50,091 | -€6,467 | -11.4% |
| Furniture and vehicles | 24 | - | €3,130 | +€3,130 | |
| Financial fixed assets | 28 | €29 | €635 | +€605 | +2059.1% |
| Current assets | 29/58 | €20,998 | €25,151 | +€4,153 | +19.8% |
| Amounts receivable within one year | 40/41 | €1,002 | - | -€1,002 | |
| Trade receivables | 40 | €245 | - | -€245 | |
| Other amounts receivable | 41 | €757 | - | -€757 | |
| Cash at bank and in hand | 54/58 | €18,452 | €25,151 | +€6,699 | +36.3% |
| Deferred charges and accrued income | 490/1 | €1,543 | - | -€1,543 | |
| Total equity and liabilities | 10/49 | €816,322 | €792,519 | -€23,803 | -2.9% |
| Equity | 10/15 | €34,446 | -€39,415 | -€73,861 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,554 | -€139,415 | -€73,861 | -112.7% |
| Amounts payable | 17/49 | €781,876 | €831,934 | +€50,058 | +6.4% |
| Amounts payable after more than one year | 17 | €733,470 | €706,939 | -€26,532 | -3.6% |
| Financial debts | 170/4 | €733,470 | €706,939 | -€26,532 | -3.6% |
| Amounts payable within one year | 42/48 | €48,266 | €124,996 | +€76,730 | +159.0% |
| Current portion of amounts payable after more than one year | 42 | €25,716 | €26,532 | +€816 | +3.2% |
| Trade debts | 44 | €19,411 | €59,357 | +€39,946 | +205.8% |
| Suppliers | 440/4 | €19,411 | €59,357 | +€39,946 | +205.8% |
| Taxes, remuneration and social security | 45 | €3,140 | €8,624 | +€5,484 | +174.7% |
| Taxes | 450/3 | - | €1,902 | +€1,902 | |
| Remuneration and social security | 454/9 | €3,140 | €6,722 | +€3,582 | +114.1% |
| Other amounts payable | 47/48 | - | €30,483 | +€30,483 | |
| Accrued charges and deferred income | 492/3 | €139 | - | -€139 | |
| Non-recurring operating income | 76A | - | €842 | +€842 | |
| Remuneration, social security and pensions | 62 | €5,159 | €69,086 | +€63,927 | +1239.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,564 | €32,008 | +€15,444 | +93.2% |
| Other operating charges | 640/8 | €7,607 | €2,057 | -€5,550 | -73.0% |
| Gross operating margin | 9900 | -€12,352 | €44,923 | +€57,275 | |
| Operating profit (loss) | 9901 | -€41,681 | -€58,228 | -€16,547 | -39.7% |
| Financial income | 75/76B | €1 | €1,083 | +€1,082 | +193241.1% |
| Recurring financial income | 75 | €1 | €1,083 | +€1,082 | +193241.1% |
| Financial charges | 65/66B | €23,873 | €16,716 | -€7,157 | -30.0% |
| Recurring financial charges | 65 | €23,873 | €16,716 | -€7,157 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€65,554 | -€73,861 | -€8,308 | -12.7% |
| Profit (loss) for the period | 9904 | -€65,554 | -€73,861 | -€8,308 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,554 | -€73,861 | -€8,308 | -12.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.