Schandevyl Consulting: 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.
Schandevyl Consulting
Largest movements
- Cash +€19,274
up €19,274 (+44.1%), from €43,738 to €63,012
mainly Net result for the year (+€28,318) and Depreciation (+€11,950)
- Tangible fixed assets -€11,950
down €11,950 (-59.8%), from €19,999 to €8,049
of which Leasing and similar rights: -€9,452
- Reserves +€28,318
up €28,318 (+18.1%), from €156,676 to €184,994
of which Distributable reserves: +€28,318
- Tax, wage and social debts -€11,366
down €11,366 (-85.1%), from €13,357 to €1,991
of which Taxes: -€8,997
- Current portion of long-term debt -€8,422
no longer reported in 2025 (was €8,422)
- Debts after one year -€2,537
no longer reported in 2025 (was €2,537)
- Trade debts -€2,062
down €2,062 (-72.1%), from €2,859 to €797
- Gross operating margin -€17,422
down €17,422 (-27.0%), from €64,584 to €47,162
- Financial income +€3,867
up €3,867 (+503%), from €768 to €4,635
- Depreciation -€2,830
down €2,830 (-19.1%), from €14,780 to €11,950
- Taxes -€2,829
down €2,829 (-20.7%), from €13,659 to €10,830
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 | €184,851 | €190,725 | +€5,874 | +3.2% |
| Fixed assets | 21/28 | €19,999 | €8,049 | -€11,950 | -59.8% |
| Tangible fixed assets | 22/27 | €19,999 | €8,049 | -€11,950 | -59.8% |
| Plant, machinery and equipment | 23 | €5,686 | €3,981 | -€1,705 | -30.0% |
| Furniture and vehicles | 24 | €33 | - | -€33 | |
| Leasing and similar rights | 25 | €9,452 | - | -€9,452 | |
| Other tangible fixed assets | 26 | €4,827 | €4,068 | -€760 | -15.7% |
| Current assets | 29/58 | €164,853 | €182,677 | +€17,824 | +10.8% |
| Amounts receivable within one year | 40/41 | €43,581 | €43,133 | -€449 | -1.0% |
| Trade receivables | 40 | €42,410 | €37,572 | -€4,838 | -11.4% |
| Other amounts receivable | 41 | €1,171 | €5,560 | +€4,389 | +375% |
| Current investments | 50/53 | €75,373 | €75,373 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,738 | €63,012 | +€19,274 | +44.1% |
| Deferred charges and accrued income | 490/1 | €2,161 | €1,160 | -€1,002 | -46.3% |
| Total equity and liabilities | 10/49 | €184,851 | €190,725 | +€5,874 | +3.2% |
| Equity | 10/15 | €157,676 | €185,994 | +€28,318 | +18.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €156,676 | €184,994 | +€28,318 | +18.1% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €156,576 | €184,894 | +€28,318 | +18.1% |
| Amounts payable | 17/49 | €27,176 | €4,732 | -€22,444 | -82.6% |
| Amounts payable after more than one year | 17 | €2,537 | - | -€2,537 | |
| Financial debts | 170/4 | €2,537 | - | -€2,537 | |
| Amounts payable within one year | 42/48 | €24,639 | €4,732 | -€19,907 | -80.8% |
| Current portion of amounts payable after more than one year | 42 | €8,422 | - | -€8,422 | |
| Trade debts | 44 | €2,859 | €797 | -€2,062 | -72.1% |
| Suppliers | 440/4 | €2,859 | €797 | -€2,062 | -72.1% |
| Taxes, remuneration and social security | 45 | €13,357 | €1,991 | -€11,366 | -85.1% |
| Taxes | 450/3 | €10,988 | €1,991 | -€8,997 | -81.9% |
| Remuneration and social security | 454/9 | €2,369 | - | -€2,369 | |
| Other amounts payable | 47/48 | - | €1,943 | +€1,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,780 | €11,950 | -€2,830 | -19.1% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €64,584 | €47,162 | -€17,422 | -27.0% |
| Operating profit (loss) | 9901 | €49,664 | €35,068 | -€14,596 | -29.4% |
| Financial income | 75/76B | €768 | €4,635 | +€3,867 | +503% |
| Recurring financial income | 75 | €768 | €4,635 | +€3,867 | +503% |
| Financial charges | 65/66B | €964 | €555 | -€408 | -42.4% |
| Recurring financial charges | 65 | €964 | €555 | -€408 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €49,468 | €39,148 | -€10,320 | -20.9% |
| Income taxes | 67/77 | €13,659 | €10,830 | -€2,829 | -20.7% |
| Profit (loss) for the period | 9904 | €35,809 | €28,318 | -€7,492 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,809 | €28,318 | -€7,492 | -20.9% |
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 25 October 2026 via checked.be.