SCHARCO: 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.
SCHARCO
Largest movements
- Tangible fixed assets +€25,099
up €25,099 (+268%), from €9,367 to €34,466
of which Other tangible fixed assets: +€26,006
- Reserves +€22,315
up €22,315 (+34.2%), from €65,195 to €87,509
- Other debts +€3,459
up €3,459 (+114%), from €3,045 to €6,504
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Tax, wage and social debts -€2,969
down €2,969 (-15.8%), from €18,848 to €15,879
of which Remuneration and social security: -€3,139
- Gross operating margin -€4,812
down €4,812 (-11.6%), from €41,372 to €36,560
- Depreciation +€1,274
up €1,274 (+77.2%), from €1,650 to €2,923
- Financial charges -€791
down €791 (-25.2%), from €3,138 to €2,348
- Other operating charges +€541
up €541 (+46.6%), from €1,162 to €1,703
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 | €93,612 | €120,061 | +€26,449 | +28.3% |
| Fixed assets | 21/28 | €9,367 | €34,466 | +€25,099 | +268% |
| Tangible fixed assets | 22/27 | €9,367 | €34,466 | +€25,099 | +268% |
| Plant, machinery and equipment | 23 | €6,177 | €5,959 | -€218 | -3.5% |
| Furniture and vehicles | 24 | €3,190 | €2,501 | -€689 | -21.6% |
| Other tangible fixed assets | 26 | - | €26,006 | +€26,006 | |
| Current assets | 29/58 | €84,245 | €85,596 | +€1,350 | +1.6% |
| Amounts receivable within one year | 40/41 | €0 | €108 | +€108 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €108 | +€108 | |
| Cash at bank and in hand | 54/58 | €82,509 | €83,341 | +€831 | +1.0% |
| Deferred charges and accrued income | 490/1 | €1,736 | €2,146 | +€411 | +23.7% |
| Total equity and liabilities | 10/49 | €93,612 | €120,061 | +€26,449 | +28.3% |
| Equity | 10/15 | €70,195 | €92,509 | +€22,315 | +31.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,195 | €87,509 | +€22,315 | +34.2% |
| Distributable reserves | 133 | €65,195 | €87,509 | +€22,315 | +34.2% |
| Amounts payable | 17/49 | €23,418 | €27,552 | +€4,134 | +17.7% |
| Amounts payable within one year | 42/48 | €23,418 | €24,552 | +€1,134 | +4.8% |
| Trade debts | 44 | €1,525 | €2,169 | +€643 | +42.2% |
| Suppliers | 440/4 | €1,525 | €2,169 | +€643 | +42.2% |
| Taxes, remuneration and social security | 45 | €18,848 | €15,879 | -€2,969 | -15.8% |
| Taxes | 450/3 | €15,708 | €15,879 | +€171 | +1.1% |
| Remuneration and social security | 454/9 | €3,139 | €0 | -€3,139 | -100% |
| Other amounts payable | 47/48 | €3,045 | €6,504 | +€3,459 | +114% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,650 | €2,923 | +€1,274 | +77.2% |
| Other operating charges | 640/8 | €1,162 | €1,703 | +€541 | +46.6% |
| Gross operating margin | 9900 | €41,372 | €36,560 | -€4,812 | -11.6% |
| Operating profit (loss) | 9901 | €38,561 | €31,934 | -€6,627 | -17.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,138 | €2,348 | -€791 | -25.2% |
| Recurring financial charges | 65 | €3,138 | €2,348 | -€791 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €35,422 | €29,586 | -€5,836 | -16.5% |
| Income taxes | 67/77 | €7,567 | €7,271 | -€296 | -3.9% |
| Profit (loss) for the period | 9904 | €27,855 | €22,315 | -€5,540 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,855 | €22,315 | -€5,540 | -19.9% |
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 15 October 2026 via checked.be.