SCHALANE: 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.
SCHALANE
Largest movements
- Deferred charges and accrued income +€174,728
up €174,728 (+3162.4%), from €5,525 to €180,253
- Tangible fixed assets -€141,306
down €141,306 (-8.7%), from €1.6m to €1.5m
of which Land and buildings: -€70,720
- Cash -€113,141
down €113,141 (-29.2%), from €386,935 to €273,794
mainly Deferred charges and accrued income (-€174,728) and Contributions, distributions and other (-€91,527)
- Receivables after one year -€39,300
down €39,300 (-78.6%), from €50,000 to €10,700
- Receivables within one year +€38,543
up €38,543 (+37.4%), from €103,149 to €141,692
of which Other amounts receivable: +€31,957
- Reserves -€91,527
down €91,527 (-16.5%), from €554,251 to €462,724
- Current portion of long-term debt +€82,260
up €82,260 (+24.2%), from €339,297 to €421,558
- Profit (loss) carried forward -€40,673
down €40,673 (-43.0%), from -€94,552 to -€135,225
- Debts after one year -€39,000
down €39,000 (-3.0%), from €1.3m to €1.2m
of which Financial debts: -€94,021
- Other debts +€34,000
up €34,000 (+325.4%), from €10,450 to €44,449
- Gross operating margin +€95,201
up €95,201 (+18.5%), from €513,488 to €608,690
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 | €2,496,774 | €2,422,878 | -€73,896 | -3.0% |
| Fixed assets | 21/28 | €1,628,728 | €1,487,421 | -€141,306 | -8.7% |
| Tangible fixed assets | 22/27 | €1,628,028 | €1,486,721 | -€141,306 | -8.7% |
| Land and buildings | 22 | €1,040,707 | €969,987 | -€70,720 | -6.8% |
| Plant, machinery and equipment | 23 | €580,515 | €510,846 | -€69,669 | -12.0% |
| Other tangible fixed assets | 26 | €6,806 | €5,888 | -€918 | -13.5% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €868,046 | €935,456 | +€67,410 | +7.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €10,700 | -€39,300 | -78.6% |
| Trade receivables | 290 | €50,000 | €10,700 | -€39,300 | -78.6% |
| Stocks and contracts in progress | 3 | €322,437 | €329,017 | +€6,580 | +2.0% |
| Stocks | 30/36 | €322,437 | €329,017 | +€6,580 | +2.0% |
| Amounts receivable within one year | 40/41 | €103,149 | €141,692 | +€38,543 | +37.4% |
| Trade receivables | 40 | €94,427 | €101,013 | +€6,586 | +7.0% |
| Other amounts receivable | 41 | €8,722 | €40,679 | +€31,957 | +366.4% |
| Cash at bank and in hand | 54/58 | €386,935 | €273,794 | -€113,141 | -29.2% |
| Deferred charges and accrued income | 490/1 | €5,525 | €180,253 | +€174,728 | +3162.4% |
| Total equity and liabilities | 10/49 | €2,496,774 | €2,422,878 | -€73,896 | -3.0% |
| Equity | 10/15 | €521,672 | €389,472 | -€132,200 | -25.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €554,251 | €462,724 | -€91,527 | -16.5% |
| Distributable reserves | 133 | €554,251 | €462,724 | -€91,527 | -16.5% |
| Profit (loss) carried forward | 14 | -€94,552 | -€135,225 | -€40,673 | -43.0% |
| Amounts payable | 17/49 | €1,975,102 | €2,033,406 | +€58,304 | +3.0% |
| Amounts payable after more than one year | 17 | €1,280,369 | €1,241,369 | -€39,000 | -3.0% |
| Financial debts | 170/4 | €576,439 | €482,419 | -€94,021 | -16.3% |
| Trade debts | 175 | €703,930 | €758,951 | +€55,020 | +7.8% |
| Amounts payable within one year | 42/48 | €691,666 | €786,498 | +€94,832 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €339,297 | €421,558 | +€82,260 | +24.2% |
| Trade debts | 44 | €279,374 | €251,782 | -€27,592 | -9.9% |
| Suppliers | 440/4 | €279,374 | €251,782 | -€27,592 | -9.9% |
| Taxes, remuneration and social security | 45 | €62,545 | €68,709 | +€6,164 | +9.9% |
| Taxes | 450/3 | €2,121 | - | -€2,121 | |
| Remuneration and social security | 454/9 | €60,424 | €68,709 | +€8,285 | +13.7% |
| Other amounts payable | 47/48 | €10,450 | €44,449 | +€34,000 | +325.4% |
| Accrued charges and deferred income | 492/3 | €3,067 | €5,539 | +€2,472 | +80.6% |
| Remuneration, social security and pensions | 62 | €407,794 | €401,793 | -€6,001 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,122 | €166,990 | +€2,869 | +1.7% |
| Other operating charges | 640/8 | €21,392 | €21,432 | +€40 | +0.2% |
| Gross operating margin | 9900 | €513,488 | €608,690 | +€95,201 | +18.5% |
| Operating profit (loss) | 9901 | -€79,819 | €18,475 | +€98,294 | |
| Financial income | 75/76B | €190 | €3,054 | +€2,865 | +1508.1% |
| Recurring financial income | 75 | €190 | €3,054 | +€2,865 | +1508.1% |
| Financial charges | 65/66B | €62,193 | €62,202 | +€9 | 0.0% |
| Recurring financial charges | 65 | €62,193 | €62,202 | +€9 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€141,822 | -€40,673 | +€101,149 | +71.3% |
| Profit (loss) for the period | 9904 | -€141,822 | -€40,673 | +€101,149 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€141,822 | -€40,673 | +€101,149 | +71.3% |
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 4 October 2026 via checked.be.