Scharstuhl Management: 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.
Scharstuhl Management
Largest movements
- Receivables within one year -€3,449
down €3,449 (-90.5%), from €3,812 to €363
of which Trade receivables: -€3,503
- Cash -€552
down €552 (-87.5%), from €632 to €79
mainly Net result for the year (-€11,603) and Trade debts (-€3,293)
- Profit (loss) carried forward -€11,603
down €11,603 (-30.8%), from -€37,712 to -€49,315
- Other debts +€10,474
up €10,474 (+36.6%), from €28,593 to €39,067
- Trade debts -€3,293
down €3,293 (-41.1%), from €8,005 to €4,712
- Tax, wage and social debts +€410
up €410 (+234%), from €175 to €585
- Gross operating margin +€10,830
up €10,830 (+53.7%), from -€20,184 to -€9,354
- Financial charges -€615
down €615 (-45.5%), from €1,350 to €735
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 | €28,783 | €24,887 | -€3,897 | -13.5% |
| Fixed assets | 21/28 | €23,894 | €23,894 | = | 0.0% |
| Financial fixed assets | 28 | €23,894 | €23,894 | = | 0.0% |
| Current assets | 29/58 | €4,889 | €992 | -€3,897 | -79.7% |
| Amounts receivable within one year | 40/41 | €3,812 | €363 | -€3,449 | -90.5% |
| Trade receivables | 40 | €3,503 | - | -€3,503 | |
| Other amounts receivable | 41 | €310 | €363 | +€54 | +17.3% |
| Cash at bank and in hand | 54/58 | €632 | €79 | -€552 | -87.5% |
| Deferred charges and accrued income | 490/1 | €445 | €550 | +€105 | +23.5% |
| Total equity and liabilities | 10/49 | €28,783 | €24,887 | -€3,897 | -13.5% |
| Equity | 10/15 | -€7,990 | -€19,593 | -€11,603 | -145% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,522 | €23,522 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,257 | €1,257 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,257 | €1,257 | = | 0.0% |
| Distributable reserves | 133 | €22,265 | €22,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,712 | -€49,315 | -€11,603 | -30.8% |
| Amounts payable | 17/49 | €36,773 | €44,479 | +€7,706 | +21.0% |
| Amounts payable within one year | 42/48 | €36,773 | €44,479 | +€7,706 | +21.0% |
| Financial debts | 43 | - | €116 | +€116 | |
| Other loans | 439 | - | €116 | +€116 | |
| Trade debts | 44 | €8,005 | €4,712 | -€3,293 | -41.1% |
| Suppliers | 440/4 | €8,005 | €4,712 | -€3,293 | -41.1% |
| Taxes, remuneration and social security | 45 | €175 | €585 | +€410 | +234% |
| Taxes | 450/3 | €175 | €585 | +€410 | +234% |
| Other amounts payable | 47/48 | €28,593 | €39,067 | +€10,474 | +36.6% |
| Other operating charges | 640/8 | €1,656 | €1,513 | -€142 | -8.6% |
| Non-recurring operating charges | 66A | €270 | - | -€270 | |
| Gross operating margin | 9900 | -€20,184 | -€9,354 | +€10,830 | +53.7% |
| Operating profit (loss) | 9901 | -€22,110 | -€10,868 | +€11,242 | +50.8% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,350 | €735 | -€615 | -45.5% |
| Recurring financial charges | 65 | €1,350 | €735 | -€615 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,441 | -€11,603 | +€11,838 | +50.5% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€23,441 | -€11,603 | +€11,838 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,441 | -€11,603 | +€11,838 | +50.5% |
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 31 October 2026 via checked.be.