Scharlaeken: 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.
Scharlaeken
Largest movements
- Stocks and contracts +€33,948
up €33,948 (+24.2%), from €140,436 to €174,384
- Cash -€13,953
down €13,953 (-36.8%), from €37,899 to €23,946
mainly Stocks and contracts (-€33,948) and Debts after one year (-€21,172)
- Receivables within one year +€2,436
up €2,436 (+162%), from €1,505 to €3,941
of which Other amounts receivable: +€1,499
- Debts after one year -€21,172
down €21,172 (-27.8%), from €76,116 to €54,944
- Reserves +€21,036
up €21,036 (+109%), from €19,356 to €40,392
- Other debts +€12,517
up €12,517 (+43.6%), from €28,713 to €41,230
- Short-term financial debts +€10,000
new in 2025: €10,000
- Trade debts +€5,842
up €5,842 (+27.1%), from €21,561 to €27,403
- Gross operating margin +€28,353
up €28,353 (+52.7%), from €53,785 to €82,138
- Staff costs +€21,696
up €21,696 (+87.5%), from €24,800 to €46,496
- Financial income -€2,355
down €2,355 (-58.7%), from €4,014 to €1,659
- Taxes +€1,131
up €1,131 (+15.4%), from €7,370 to €8,501
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 | €204,602 | €228,165 | +€23,563 | +11.5% |
| Fixed assets | 21/28 | €21,362 | €22,093 | +€732 | +3.4% |
| Intangible fixed assets | 21 | - | €1,788 | +€1,788 | |
| Tangible fixed assets | 22/27 | €13,862 | €12,805 | -€1,057 | -7.6% |
| Plant, machinery and equipment | 23 | €13,862 | €12,362 | -€1,500 | -10.8% |
| Furniture and vehicles | 24 | - | €443 | +€443 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €183,240 | €206,072 | +€22,832 | +12.5% |
| Stocks and contracts in progress | 3 | €140,436 | €174,384 | +€33,948 | +24.2% |
| Stocks | 30/36 | €140,436 | €174,384 | +€33,948 | +24.2% |
| Amounts receivable within one year | 40/41 | €1,505 | €3,941 | +€2,436 | +162% |
| Trade receivables | 40 | €1,505 | €2,441 | +€937 | +62.2% |
| Other amounts receivable | 41 | - | €1,499 | +€1,499 | |
| Cash at bank and in hand | 54/58 | €37,899 | €23,946 | -€13,953 | -36.8% |
| Deferred charges and accrued income | 490/1 | €3,399 | €3,801 | +€401 | +11.8% |
| Total equity and liabilities | 10/49 | €204,602 | €228,165 | +€23,563 | +11.5% |
| Equity | 10/15 | €24,356 | €45,392 | +€21,036 | +86.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,356 | €40,392 | +€21,036 | +109% |
| Distributable reserves | 133 | €19,356 | €40,392 | +€21,036 | +109% |
| Amounts payable | 17/49 | €180,246 | €182,773 | +€2,527 | +1.4% |
| Amounts payable after more than one year | 17 | €76,116 | €54,944 | -€21,172 | -27.8% |
| Financial debts | 170/4 | €76,116 | €54,944 | -€21,172 | -27.8% |
| Amounts payable within one year | 42/48 | €104,033 | €127,788 | +€23,755 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €20,311 | €21,172 | +€861 | +4.2% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €21,561 | €27,403 | +€5,842 | +27.1% |
| Suppliers | 440/4 | €21,561 | €27,403 | +€5,842 | +27.1% |
| Taxes, remuneration and social security | 45 | €33,449 | €27,983 | -€5,465 | -16.3% |
| Taxes | 450/3 | €30,597 | €24,431 | -€6,166 | -20.2% |
| Remuneration and social security | 454/9 | €2,852 | €3,552 | +€701 | +24.6% |
| Other amounts payable | 47/48 | €28,713 | €41,230 | +€12,517 | +43.6% |
| Accrued charges and deferred income | 492/3 | €97 | €41 | -€56 | -57.6% |
| Remuneration, social security and pensions | 62 | €24,800 | €46,496 | +€21,696 | +87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €1,941 | +€802 | +70.5% |
| Other operating charges | 640/8 | €1,390 | €918 | -€472 | -34.0% |
| Gross operating margin | 9900 | €53,785 | €82,138 | +€28,353 | +52.7% |
| Operating profit (loss) | 9901 | €26,457 | €32,784 | +€6,327 | +23.9% |
| Financial income | 75/76B | €4,014 | €1,659 | -€2,355 | -58.7% |
| Recurring financial income | 75 | €4,014 | €1,659 | -€2,355 | -58.7% |
| Financial charges | 65/66B | €3,746 | €4,073 | +€327 | +8.7% |
| Recurring financial charges | 65 | €3,746 | €4,073 | +€327 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €26,725 | €30,370 | +€3,645 | +13.6% |
| Income taxes | 67/77 | €7,370 | €8,501 | +€1,131 | +15.4% |
| Profit (loss) for the period | 9904 | €19,356 | €21,869 | +€2,514 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,356 | €21,869 | +€2,514 | +13.0% |
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 17 October 2026 via checked.be.