Schampkes: 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.
Schampkes
Largest movements
- Tangible fixed assets +€35,958
new in 2025: €35,958
- Receivables within one year +€16,801
new in 2025: €16,801
of which Trade receivables: +€14,218
- Financial fixed assets +€14,980
new in 2025: €14,980
- Cash -€1,099
down €1,099 (-8.8%), from €12,459 to €11,360
mainly Investment in fixed assets (net) (-€59,682) and Receivables within one year (-€16,801)
- Debts after one year +€34,478
new in 2025: €34,478
- Profit (loss) carried forward +€15,738
up €15,738 (+384%), from €4,098 to €19,836
- Current portion of long-term debt +€8,663
new in 2025: €8,663
- Tax, wage and social debts +€7,084
up €7,084 (+182%), from €3,890 to €10,974
- Trade debts +€3,047
up €3,047 (+3,809%), from €80 to €3,127
- Gross operating margin +€26,345
up €26,345 (+507%), from €5,195 to €31,540
- Depreciation +€8,964
up €8,964 (+26,435%), from €34 to €8,998
- Taxes +€3,646
up €3,646 (+347%), from €1,051 to €4,697
- Financial charges +€1,383
up €1,383 (+11,853%), from €12 to €1,395
- Other operating charges +€712
new in 2025: €712
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 | €13,692 | €80,078 | +€66,386 | +485% |
| Formation expenses | 20 | €1,233 | €980 | -€253 | -20.6% |
| Fixed assets | 21/28 | - | €50,938 | +€50,938 | |
| Tangible fixed assets | 22/27 | - | €35,958 | +€35,958 | |
| Furniture and vehicles | 24 | - | €35,958 | +€35,958 | |
| Financial fixed assets | 28 | - | €14,980 | +€14,980 | |
| Current assets | 29/58 | €12,459 | €28,161 | +€15,702 | +126% |
| Amounts receivable within one year | 40/41 | - | €16,801 | +€16,801 | |
| Trade receivables | 40 | - | €14,218 | +€14,218 | |
| Other amounts receivable | 41 | - | €2,583 | +€2,583 | |
| Cash at bank and in hand | 54/58 | €12,459 | €11,360 | -€1,099 | -8.8% |
| Total equity and liabilities | 10/49 | €13,692 | €80,078 | +€66,386 | +485% |
| Equity | 10/15 | €7,098 | €22,836 | +€15,738 | +222% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,098 | €19,836 | +€15,738 | +384% |
| Amounts payable | 17/49 | €6,594 | €57,242 | +€50,648 | +768% |
| Amounts payable after more than one year | 17 | - | €34,478 | +€34,478 | |
| Financial debts | 170/4 | - | €34,478 | +€34,478 | |
| Amounts payable within one year | 42/48 | €6,594 | €22,764 | +€16,171 | +245% |
| Current portion of amounts payable after more than one year | 42 | - | €8,663 | +€8,663 | |
| Trade debts | 44 | €80 | €3,127 | +€3,047 | +3,809% |
| Suppliers | 440/4 | €80 | €3,127 | +€3,047 | +3,809% |
| Taxes, remuneration and social security | 45 | €3,890 | €10,974 | +€7,084 | +182% |
| Taxes | 450/3 | €3,890 | €10,974 | +€7,084 | +182% |
| Other amounts payable | 47/48 | €2,623 | €0 | -€2,623 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €8,998 | +€8,964 | +26,435% |
| Other operating charges | 640/8 | - | €712 | +€712 | |
| Gross operating margin | 9900 | €5,195 | €31,540 | +€26,345 | +507% |
| Operating profit (loss) | 9901 | €5,161 | €21,829 | +€16,668 | +323% |
| Financial charges | 65/66B | €12 | €1,395 | +€1,383 | +11,853% |
| Recurring financial charges | 65 | €12 | €1,395 | +€1,383 | +11,853% |
| Profit (loss) for the period before taxes | 9903 | €5,149 | €20,434 | +€15,285 | +297% |
| Income taxes | 67/77 | €1,051 | €4,697 | +€3,646 | +347% |
| Profit (loss) for the period | 9904 | €4,098 | €15,738 | +€11,639 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €4,098 | €15,738 | +€11,639 | +284% |
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 15 October 2026 via checked.be.