SCHARRE: 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.
SCHARRE
Largest movements
- Receivables within one year +€98,549
up €98,549 (+33.6%), from €293,426 to €391,975
of which Other amounts receivable: +€49,489
- Tangible fixed assets -€43,339
down €43,339 (-15.5%), from €280,510 to €237,170
of which Plant, machinery and equipment: -€44,082
- Cash -€25,921
down €25,921 (-5.6%), from €460,512 to €434,591
mainly Receivables within one year (-€98,549) and Investment in fixed assets (net) (-€50,400)
- Trade debts +€57,528
up €57,528 (+56.9%), from €101,040 to €158,568
- Debts after one year -€31,603
down €31,603 (-16.5%), from €191,656 to €160,053
- Tax, wage and social debts -€17,253
down €17,253 (-61.5%), from €28,033 to €10,780
- Reserves +€15,414
up €15,414 (+2.5%), from €616,214 to €631,628
of which Distributable reserves: +€20,664
- Gross operating margin -€28,240
down €28,240 (-18.6%), from €151,698 to €123,458
- Depreciation +€11,874
up €11,874 (+14.5%), from €81,865 to €93,739
- Taxes -€5,160
down €5,160 (-30.7%), from €16,787 to €11,627
- Financial income +€2,184
up €2,184 (+57.0%), from €3,831 to €6,015
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 | €1,037,776 | €1,067,128 | +€29,352 | +2.8% |
| Fixed assets | 21/28 | €280,510 | €237,170 | -€43,339 | -15.5% |
| Tangible fixed assets | 22/27 | €280,510 | €237,170 | -€43,339 | -15.5% |
| Plant, machinery and equipment | 23 | €122,419 | €78,337 | -€44,082 | -36.0% |
| Furniture and vehicles | 24 | €158,090 | €158,833 | +€743 | +0.5% |
| Current assets | 29/58 | €757,266 | €829,958 | +€72,692 | +9.6% |
| Amounts receivable within one year | 40/41 | €293,426 | €391,975 | +€98,549 | +33.6% |
| Trade receivables | 40 | €259,019 | €308,079 | +€49,060 | +18.9% |
| Other amounts receivable | 41 | €34,408 | €83,896 | +€49,489 | +143.8% |
| Cash at bank and in hand | 54/58 | €460,512 | €434,591 | -€25,921 | -5.6% |
| Deferred charges and accrued income | 490/1 | €3,328 | €3,392 | +€64 | +1.9% |
| Total equity and liabilities | 10/49 | €1,037,776 | €1,067,128 | +€29,352 | +2.8% |
| Equity | 10/15 | €634,814 | €650,228 | +€15,414 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €616,214 | €631,628 | +€15,414 | +2.5% |
| Tax-exempt reserves | 132 | €14,763 | €9,513 | -€5,250 | -35.6% |
| Distributable reserves | 133 | €601,451 | €622,115 | +€20,664 | +3.4% |
| Provisions and deferred taxes | 16 | €4,921 | €3,171 | -€1,750 | -35.6% |
| Deferred taxes | 168 | €4,921 | €3,171 | -€1,750 | -35.6% |
| Amounts payable | 17/49 | €398,041 | €413,729 | +€15,688 | +3.9% |
| Amounts payable after more than one year | 17 | €191,656 | €160,053 | -€31,603 | -16.5% |
| Financial debts | 170/4 | €191,656 | €160,053 | -€31,603 | -16.5% |
| Amounts payable within one year | 42/48 | €206,385 | €253,676 | +€47,291 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €77,312 | €84,329 | +€7,017 | +9.1% |
| Trade debts | 44 | €101,040 | €158,568 | +€57,528 | +56.9% |
| Suppliers | 440/4 | €101,040 | €158,568 | +€57,528 | +56.9% |
| Taxes, remuneration and social security | 45 | €28,033 | €10,780 | -€17,253 | -61.5% |
| Taxes | 450/3 | €28,033 | €10,780 | -€17,253 | -61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,865 | €93,739 | +€11,874 | +14.5% |
| Other operating charges | 640/8 | €1,454 | €2,670 | +€1,217 | +83.7% |
| Gross operating margin | 9900 | €151,698 | €123,458 | -€28,240 | -18.6% |
| Operating profit (loss) | 9901 | €68,380 | €27,048 | -€41,331 | -60.4% |
| Financial income | 75/76B | €3,831 | €6,015 | +€2,184 | +57.0% |
| Recurring financial income | 75 | €3,831 | €6,015 | +€2,184 | +57.0% |
| Financial charges | 65/66B | €6,861 | €7,772 | +€911 | +13.3% |
| Recurring financial charges | 65 | €6,861 | €7,772 | +€911 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €65,349 | €25,291 | -€40,058 | -61.3% |
| Transfer from deferred taxes | 780 | €1,391 | €1,750 | +€359 | +25.8% |
| Transfer to deferred taxes | 680 | €2,500 | - | -€2,500 | |
| Income taxes | 67/77 | €16,787 | €11,627 | -€5,160 | -30.7% |
| Profit (loss) for the period | 9904 | €47,454 | €15,414 | -€32,039 | -67.5% |
| Transfer from tax-exempt reserves | 789 | €4,172 | €5,250 | +€1,078 | +25.8% |
| Transfer to tax-exempt reserves | 689 | €7,500 | - | -€7,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,126 | €20,664 | -€23,461 | -53.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.