SCHAMI: 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.
SCHAMI
Largest movements
- Tangible fixed assets -€10,253
down €10,253 (-5.6%), from €182,212 to €171,959
- Cash +€2,461
up €2,461 (+65.1%), from €3,779 to €6,240
mainly Depreciation (+€10,253) and Net result for the year (+€3,483)
- Other debts -€8,214
down €8,214 (-26.7%), from €30,709 to €22,495
- Debts after one year -€6,203
down €6,203 (-5.5%), from €112,881 to €106,679
- Profit (loss) carried forward +€3,483
up €3,483 (+15.4%), from -€22,624 to -€19,141
- Gross operating margin +€2,020
up €2,020 (+10.1%), from €19,967 to €21,987
- Depreciation -€1,488
down €1,488 (-12.7%), from €11,741 to €10,253
- Other operating charges +€1,465
up €1,465 (+36.4%), from €4,018 to €5,483
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 | €188,990 | €178,199 | -€10,792 | -5.7% |
| Fixed assets | 21/28 | €182,212 | €171,959 | -€10,253 | -5.6% |
| Tangible fixed assets | 22/27 | €182,212 | €171,959 | -€10,253 | -5.6% |
| Land and buildings | 22 | €182,212 | €171,959 | -€10,253 | -5.6% |
| Current assets | 29/58 | €6,778 | €6,240 | -€539 | -7.9% |
| Amounts receivable within one year | 40/41 | €1,735 | - | -€1,735 | |
| Other amounts receivable | 41 | €1,735 | - | -€1,735 | |
| Cash at bank and in hand | 54/58 | €3,779 | €6,240 | +€2,461 | +65.1% |
| Deferred charges and accrued income | 490/1 | €1,265 | - | -€1,265 | |
| Total equity and liabilities | 10/49 | €188,990 | €178,199 | -€10,792 | -5.7% |
| Equity | 10/15 | €39,339 | €42,822 | +€3,483 | +8.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €463 | €463 | = | 0.0% |
| Non-distributable reserves | 130/1 | €463 | €463 | = | 0.0% |
| Legal reserve | 130 | €463 | €463 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,624 | -€19,141 | +€3,483 | +15.4% |
| Amounts payable | 17/49 | €149,651 | €135,376 | -€14,274 | -9.5% |
| Amounts payable after more than one year | 17 | €112,881 | €106,679 | -€6,203 | -5.5% |
| Financial debts | 170/4 | €112,881 | €106,679 | -€6,203 | -5.5% |
| Amounts payable within one year | 42/48 | €36,770 | €28,698 | -€8,072 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €6,061 | €6,203 | +€142 | +2.3% |
| Other amounts payable | 47/48 | €30,709 | €22,495 | -€8,214 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,741 | €10,253 | -€1,488 | -12.7% |
| Other operating charges | 640/8 | €4,018 | €5,483 | +€1,465 | +36.4% |
| Gross operating margin | 9900 | €19,967 | €21,987 | +€2,020 | +10.1% |
| Operating profit (loss) | 9901 | €4,207 | €6,251 | +€2,044 | +48.6% |
| Financial charges | 65/66B | €2,928 | €2,768 | -€160 | -5.5% |
| Recurring financial charges | 65 | €2,928 | €2,768 | -€160 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €1,279 | €3,483 | +€2,204 | +172.3% |
| Profit (loss) for the period | 9904 | €1,279 | €3,483 | +€2,204 | +172.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,279 | €3,483 | +€2,204 | +172.3% |
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 29 September 2026 via checked.be.