SCHANALAN: 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.
SCHANALAN
Largest movements
- Cash +€54,126
up €54,126 (+15.1%), from €359,487 to €413,612
mainly Net result for the year (+€26,885) and Receivables within one year (+€24,642)
- Receivables within one year -€24,642
down €24,642 (-14.0%), from €175,825 to €151,183
of which Other amounts receivable: -€18,595
- Tangible fixed assets -€6,098
down €6,098 (-46.8%), from €13,034 to €6,936
of which Furniture and vehicles: -€6,112
- Reserves +€26,885
up €26,885 (+12.7%), from €211,663 to €238,548
of which Distributable reserves: +€26,885
- Tax, wage and social debts -€8,135
down €8,135 (-50.4%), from €16,137 to €8,002
of which Remuneration and social security: -€6,001
- Gross operating margin -€27,759
down €27,759 (-38.9%), from €71,298 to €43,539
- Taxes -€5,361
down €5,361 (-25.3%), from €21,211 to €15,851
- Financial income -€1,201
down €1,201 (-12.7%), from €9,473 to €8,272
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 | €549,867 | €573,287 | +€23,420 | +4.3% |
| Fixed assets | 21/28 | €13,143 | €7,045 | -€6,098 | -46.4% |
| Tangible fixed assets | 22/27 | €13,034 | €6,936 | -€6,098 | -46.8% |
| Plant, machinery and equipment | 23 | €1,320 | €1,334 | +€15 | +1.1% |
| Furniture and vehicles | 24 | €11,714 | €5,602 | -€6,112 | -52.2% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €536,724 | €566,241 | +€29,517 | +5.5% |
| Amounts receivable within one year | 40/41 | €175,825 | €151,183 | -€24,642 | -14.0% |
| Trade receivables | 40 | €40,908 | €34,860 | -€6,047 | -14.8% |
| Other amounts receivable | 41 | €134,918 | €116,322 | -€18,595 | -13.8% |
| Cash at bank and in hand | 54/58 | €359,487 | €413,612 | +€54,126 | +15.1% |
| Deferred charges and accrued income | 490/1 | €1,412 | €1,446 | +€34 | +2.4% |
| Total equity and liabilities | 10/49 | €549,867 | €573,287 | +€23,420 | +4.3% |
| Equity | 10/15 | €519,832 | €546,717 | +€26,885 | +5.2% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €211,663 | €238,548 | +€26,885 | +12.7% |
| Tax-exempt reserves | 132 | €2,159 | €2,159 | = | 0.0% |
| Distributable reserves | 133 | €209,503 | €236,389 | +€26,885 | +12.8% |
| Profit (loss) carried forward | 14 | €300,114 | €300,114 | = | 0.0% |
| Amounts payable | 17/49 | €30,035 | €26,569 | -€3,465 | -11.5% |
| Amounts payable within one year | 42/48 | €21,085 | €16,119 | -€4,965 | -23.5% |
| Trade debts | 44 | €4,948 | €8,117 | +€3,169 | +64.1% |
| Suppliers | 440/4 | €4,948 | €8,117 | +€3,169 | +64.1% |
| Taxes, remuneration and social security | 45 | €16,137 | €8,002 | -€8,135 | -50.4% |
| Taxes | 450/3 | €10,136 | €8,002 | -€2,134 | -21.1% |
| Remuneration and social security | 454/9 | €6,001 | - | -€6,001 | |
| Accrued charges and deferred income | 492/3 | €8,950 | €10,450 | +€1,500 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,211 | €7,533 | +€322 | +4.5% |
| Other operating charges | 640/8 | €1,941 | €1,255 | -€686 | -35.4% |
| Gross operating margin | 9900 | €71,298 | €43,539 | -€27,759 | -38.9% |
| Operating profit (loss) | 9901 | €62,146 | €34,752 | -€27,394 | -44.1% |
| Financial income | 75/76B | €9,473 | €8,272 | -€1,201 | -12.7% |
| Recurring financial income | 75 | €9,473 | €8,272 | -€1,201 | -12.7% |
| Financial charges | 65/66B | €250 | €288 | +€37 | +14.9% |
| Recurring financial charges | 65 | €250 | €288 | +€37 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €71,368 | €42,736 | -€28,632 | -40.1% |
| Income taxes | 67/77 | €21,211 | €15,851 | -€5,361 | -25.3% |
| Profit (loss) for the period | 9904 | €50,157 | €26,885 | -€23,272 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,157 | €26,885 | -€23,272 | -46.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.