SCHAMMA PARTNERS: 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.
SCHAMMA PARTNERS
Largest movements
- Tangible fixed assets -€53,028
no longer reported in 2025 (was €53,028)
- Receivables within one year +€11,107
up €11,107 (+479%), from €2,319 to €13,426
of which Trade receivables: +€11,635
- Cash +€5,793
up €5,793 (+11,207%), from €52 to €5,844
mainly Investment in fixed assets (net) (+€53,028) and Other debts (+€12,082)
- Deferred charges and accrued income -€1,361
down €1,361 (-97.3%), from €1,400 to €38
- Debts after one year -€27,809
down €27,809 (-95.6%), from €29,091 to €1,282
- Profit (loss) carried forward -€14,650
down €14,650 (-192%), from -€7,612 to -€22,262
- Other debts +€12,082
up €12,082 (+114%), from €10,612 to €22,694
- Current portion of long-term debt -€8,877
down €8,877 (-53.9%), from €16,477 to €7,600
- Trade debts +€2,559
up €2,559 (+173%), from €1,480 to €4,040
- Depreciation -€14,481
no longer reported in 2025 (was €14,481)
- Gross operating margin -€11,718
down €11,718, from €10,480 to -€1,239
- Financial charges -€1,703
down €1,703 (-58.3%), from €2,918 to €1,216
- Financial income -€569
down €569 (-99.4%), from €572 to €4
- Taxes -€262
no longer reported in 2025 (was €262)
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.
Derived cash bridge
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 | €56,798 | €19,309 | -€37,490 | -66.0% |
| Fixed assets | 21/28 | €53,028 | - | -€53,028 | |
| Tangible fixed assets | 22/27 | €53,028 | - | -€53,028 | |
| Furniture and vehicles | 24 | €53,028 | - | -€53,028 | |
| Current assets | 29/58 | €3,770 | €19,309 | +€15,538 | +412% |
| Amounts receivable within one year | 40/41 | €2,319 | €13,426 | +€11,107 | +479% |
| Trade receivables | 40 | €1,427 | €13,062 | +€11,635 | +815% |
| Other amounts receivable | 41 | €892 | €363 | -€528 | -59.3% |
| Cash at bank and in hand | 54/58 | €52 | €5,844 | +€5,793 | +11,207% |
| Deferred charges and accrued income | 490/1 | €1,400 | €38 | -€1,361 | -97.3% |
| Total equity and liabilities | 10/49 | €56,798 | €19,309 | -€37,490 | -66.0% |
| Equity | 10/15 | -€2,071 | -€16,722 | -€14,650 | -707% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,541 | €3,541 | = | 0.0% |
| Distributable reserves | 133 | €3,541 | €3,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,612 | -€22,262 | -€14,650 | -192% |
| Amounts payable | 17/49 | €58,869 | €36,030 | -€22,839 | -38.8% |
| Amounts payable after more than one year | 17 | €29,091 | €1,282 | -€27,809 | -95.6% |
| Financial debts | 170/4 | €29,091 | €1,282 | -€27,809 | -95.6% |
| Amounts payable within one year | 42/48 | €29,779 | €34,596 | +€4,817 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €16,477 | €7,600 | -€8,877 | -53.9% |
| Trade debts | 44 | €1,480 | €4,040 | +€2,559 | +173% |
| Suppliers | 440/4 | €1,480 | €4,040 | +€2,559 | +173% |
| Taxes, remuneration and social security | 45 | €1,209 | €262 | -€947 | -78.3% |
| Taxes | 450/3 | €1,206 | €262 | -€944 | -78.3% |
| Remuneration and social security | 454/9 | €4 | - | -€4 | |
| Other amounts payable | 47/48 | €10,612 | €22,694 | +€12,082 | +114% |
| Accrued charges and deferred income | 492/3 | - | €153 | +€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,481 | - | -€14,481 | |
| Other operating charges | 640/8 | €1,080 | €855 | -€225 | -20.8% |
| Non-recurring operating charges | 66A | - | €11,344 | +€11,344 | |
| Gross operating margin | 9900 | €10,480 | -€1,239 | -€11,718 | |
| Operating profit (loss) | 9901 | -€5,081 | -€13,438 | -€8,357 | -164% |
| Financial income | 75/76B | €572 | €4 | -€569 | -99.4% |
| Recurring financial income | 75 | €572 | €4 | -€569 | -99.4% |
| Financial charges | 65/66B | €2,918 | €1,216 | -€1,703 | -58.3% |
| Recurring financial charges | 65 | €2,918 | €1,216 | -€1,703 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,428 | -€14,650 | -€7,223 | -97.2% |
| Income taxes | 67/77 | €262 | - | -€262 | |
| Profit (loss) for the period | 9904 | -€7,690 | -€14,650 | -€6,961 | -90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,690 | -€14,650 | -€6,961 | -90.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.