SCHARIS BEHEER: 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.
SCHARIS BEHEER
Largest movements
- Tangible fixed assets -€17,175
down €17,175 (-5.4%), from €320,066 to €302,891
- Cash +€14,090
up €14,090 (+35,644%), from €40 to €14,130
mainly Net result for the year (+€17,825) and Depreciation (+€17,175)
- Debts after one year -€26,816
down €26,816 (-32.7%), from €81,951 to €55,135
- Reserves +€17,825
up €17,825 (+35.4%), from €50,360 to €68,184
of which Distributable reserves: +€17,825
- Gross operating margin +€4,709
up €4,709 (+11.2%), from €42,224 to €46,933
- Depreciation -€3,439
down €3,439 (-16.7%), from €20,614 to €17,175
- Taxes +€2,593
up €2,593 (+66.6%), from €3,895 to €6,489
- Financial charges -€1,073
down €1,073 (-18.1%), from €5,920 to €4,847
- Other operating charges +€1,042
up €1,042 (+184%), from €566 to €1,608
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 | €338,232 | €338,518 | +€286 | +0.1% |
| Fixed assets | 21/28 | €320,066 | €302,891 | -€17,175 | -5.4% |
| Tangible fixed assets | 22/27 | €320,066 | €302,891 | -€17,175 | -5.4% |
| Land and buildings | 22 | €320,066 | €302,891 | -€17,175 | -5.4% |
| Current assets | 29/58 | €18,166 | €35,626 | +€17,460 | +96.1% |
| Amounts receivable within one year | 40/41 | €17,059 | €19,136 | +€2,078 | +12.2% |
| Other amounts receivable | 41 | €17,059 | €19,136 | +€2,078 | +12.2% |
| Cash at bank and in hand | 54/58 | €40 | €14,130 | +€14,090 | +35,644% |
| Deferred charges and accrued income | 490/1 | €1,068 | €2,360 | +€1,292 | +121% |
| Total equity and liabilities | 10/49 | €338,232 | €338,518 | +€286 | +0.1% |
| Equity | 10/15 | €181,813 | €199,637 | +€17,825 | +9.8% |
| Contributions | 10/11 | €131,453 | €131,453 | = | 0.0% |
| Reserves | 13 | €50,360 | €68,184 | +€17,825 | +35.4% |
| Non-distributable reserves | 130/1 | €1,867 | €1,867 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,867 | €1,867 | = | 0.0% |
| Distributable reserves | 133 | €48,493 | €66,317 | +€17,825 | +36.8% |
| Amounts payable | 17/49 | €156,420 | €138,881 | -€17,539 | -11.2% |
| Amounts payable after more than one year | 17 | €81,951 | €55,135 | -€26,816 | -32.7% |
| Financial debts | 170/4 | €81,951 | €55,135 | -€26,816 | -32.7% |
| Amounts payable within one year | 42/48 | €74,469 | €83,745 | +€9,277 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €25,558 | €26,816 | +€1,257 | +4.9% |
| Trade debts | 44 | €117 | €2,235 | +€2,118 | +1,810% |
| Suppliers | 440/4 | €117 | €2,235 | +€2,118 | +1,810% |
| Taxes, remuneration and social security | 45 | €7,444 | €10,384 | +€2,939 | +39.5% |
| Taxes | 450/3 | €7,444 | €10,384 | +€2,939 | +39.5% |
| Other amounts payable | 47/48 | €41,349 | €44,311 | +€2,962 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,614 | €17,175 | -€3,439 | -16.7% |
| Other operating charges | 640/8 | €566 | €1,608 | +€1,042 | +184% |
| Gross operating margin | 9900 | €42,224 | €46,933 | +€4,709 | +11.2% |
| Operating profit (loss) | 9901 | €21,044 | €28,151 | +€7,106 | +33.8% |
| Financial income | 75/76B | €1,068 | €1,010 | -€58 | -5.5% |
| Recurring financial income | 75 | €1,068 | €1,010 | -€58 | -5.5% |
| Financial charges | 65/66B | €5,920 | €4,847 | -€1,073 | -18.1% |
| Recurring financial charges | 65 | €5,920 | €4,847 | -€1,073 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €16,192 | €24,313 | +€8,121 | +50.2% |
| Income taxes | 67/77 | €3,895 | €6,489 | +€2,593 | +66.6% |
| Profit (loss) for the period | 9904 | €12,297 | €17,825 | +€5,528 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,297 | €17,825 | +€5,528 | +45.0% |
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 28 October 2026 via checked.be.