SCHANA B: 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.
SCHANA B
Largest movements
- Receivables within one year -€14,836
down €14,836 (-34.5%), from €42,971 to €28,136
of which Other amounts receivable: -€13,865
- Cash -€5,628
down €5,628 (-90.9%), from €6,194 to €566
mainly Trade debts (-€13,472) and Other debts (-€10,000)
- Stocks and contracts -€3,100
down €3,100 (-7.4%), from €41,880 to €38,780
- Tangible fixed assets -€2,233
down €2,233 (-78.9%), from €2,828 to €596
of which Plant, machinery and equipment: -€1,815
- Deferred charges and accrued income +€1,544
up €1,544 (+72.8%), from €2,121 to €3,664
- Trade debts -€13,472
down €13,472 (-42.2%), from €31,919 to €18,447
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward -€7,870
down €7,870 (-41.2%), from €19,107 to €11,237
- Short-term financial debts +€6,003
up €6,003 (+64.4%), from €9,327 to €15,331
- Tax, wage and social debts +€1,401
up €1,401 (+12.3%), from €11,411 to €12,812
of which Remuneration and social security: +€2,578
- Gross operating margin -€4,453
down €4,453 (-5.9%), from €75,826 to €71,373
- Staff costs +€2,509
up €2,509 (+3.5%), from €71,849 to €74,358
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 | €97,765 | €73,827 | -€23,937 | -24.5% |
| Fixed assets | 21/28 | €4,598 | €2,681 | -€1,917 | -41.7% |
| Tangible fixed assets | 22/27 | €2,828 | €596 | -€2,233 | -78.9% |
| Plant, machinery and equipment | 23 | €1,815 | €0 | -€1,815 | -100.0% |
| Furniture and vehicles | 24 | €1,013 | €596 | -€417 | -41.2% |
| Financial fixed assets | 28 | €1,770 | €2,086 | +€316 | +17.8% |
| Current assets | 29/58 | €93,166 | €71,146 | -€22,020 | -23.6% |
| Stocks and contracts in progress | 3 | €41,880 | €38,780 | -€3,100 | -7.4% |
| Stocks | 30/36 | €41,880 | €38,780 | -€3,100 | -7.4% |
| Amounts receivable within one year | 40/41 | €42,971 | €28,136 | -€14,836 | -34.5% |
| Trade receivables | 40 | €5,140 | €4,169 | -€971 | -18.9% |
| Other amounts receivable | 41 | €37,831 | €23,966 | -€13,865 | -36.6% |
| Cash at bank and in hand | 54/58 | €6,194 | €566 | -€5,628 | -90.9% |
| Deferred charges and accrued income | 490/1 | €2,121 | €3,664 | +€1,544 | +72.8% |
| Total equity and liabilities | 10/49 | €97,765 | €73,827 | -€23,937 | -24.5% |
| Equity | 10/15 | €35,107 | €27,237 | -€7,870 | -22.4% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,107 | €11,237 | -€7,870 | -41.2% |
| Amounts payable | 17/49 | €62,657 | €46,590 | -€16,067 | -25.6% |
| Amounts payable within one year | 42/48 | €62,657 | €46,590 | -€16,067 | -25.6% |
| Financial debts | 43 | €9,327 | €15,331 | +€6,003 | +64.4% |
| Credit institutions | 430/8 | €9,327 | €15,331 | +€6,003 | +64.4% |
| Trade debts | 44 | €31,919 | €18,447 | -€13,472 | -42.2% |
| Suppliers | 440/4 | €31,919 | €18,447 | -€13,472 | -42.2% |
| Taxes, remuneration and social security | 45 | €11,411 | €12,812 | +€1,401 | +12.3% |
| Taxes | 450/3 | €2,644 | €1,467 | -€1,177 | -44.5% |
| Remuneration and social security | 454/9 | €8,767 | €11,345 | +€2,578 | +29.4% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €71,849 | €74,358 | +€2,509 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,125 | €2,233 | +€108 | +5.1% |
| Other operating charges | 640/8 | €657 | €144 | -€513 | -78.1% |
| Gross operating margin | 9900 | €75,826 | €71,373 | -€4,453 | -5.9% |
| Operating profit (loss) | 9901 | €1,194 | -€5,362 | -€6,557 | |
| Financial income | 75/76B | €1,717 | €1,307 | -€410 | -23.9% |
| Recurring financial income | 75 | €1,717 | €1,307 | -€410 | -23.9% |
| Financial charges | 65/66B | €4,204 | €3,815 | -€389 | -9.3% |
| Recurring financial charges | 65 | €4,204 | €3,815 | -€389 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,293 | -€7,870 | -€6,577 | -508.8% |
| Profit (loss) for the period | 9904 | -€1,293 | -€7,870 | -€6,577 | -508.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,293 | -€7,870 | -€6,577 | -508.8% |
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 3 October 2026 via checked.be.