Scheerlinck: 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.
Scheerlinck
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€4,000
down €4,000 (-7.4%), from €54,000 to €50,000
- Profit (loss) carried forward +€2,512
up €2,512 (+2.0%), from €125,403 to €127,915
- Gross operating margin +€7,125
up €7,125, from -€1,088 to €6,037
- Other operating charges +€1,990
up €1,990 (+294.9%), from €675 to €2,665
- Purchases and services +€1,933
up €1,933 (+129.0%), from €1,498 to €3,431
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 | €221,423 | €219,946 | -€1,477 | -0.7% |
| Fixed assets | 21/28 | €204,225 | €203,440 | -€785 | -0.4% |
| Tangible fixed assets | 22/27 | €204,225 | €203,440 | -€785 | -0.4% |
| Land and buildings | 22 | €201,870 | €201,870 | = | 0.0% |
| Furniture and vehicles | 24 | €2,355 | €1,570 | -€785 | -33.3% |
| Current assets | 29/58 | €17,198 | €16,507 | -€692 | -4.0% |
| Amounts receivable within one year | 40/41 | €16,368 | €16,250 | -€118 | -0.7% |
| Other amounts receivable | 41 | €16,368 | €16,250 | -€118 | -0.7% |
| Cash at bank and in hand | 54/58 | €831 | €257 | -€574 | -69.1% |
| Total equity and liabilities | 10/49 | €221,423 | €219,946 | -€1,477 | -0.7% |
| Equity | 10/15 | €167,326 | €169,838 | +€2,512 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €23,323 | €23,323 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €10,443 | €10,443 | = | 0.0% |
| Distributable reserves | 133 | €11,020 | €11,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,403 | €127,915 | +€2,512 | +2.0% |
| Amounts payable | 17/49 | €54,098 | €50,109 | -€3,989 | -7.4% |
| Amounts payable after more than one year | 17 | €54,000 | €50,000 | -€4,000 | -7.4% |
| Other amounts payable | 178/9 | €54,000 | €50,000 | -€4,000 | -7.4% |
| Amounts payable within one year | 42/48 | €98 | €109 | +€11 | +11.5% |
| Other amounts payable | 47/48 | €98 | €109 | +€11 | +11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,498 | €3,431 | +€1,933 | +129.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €785 | = | 0.0% |
| Other operating charges | 640/8 | €675 | €2,665 | +€1,990 | +294.9% |
| Gross operating margin | 9900 | -€1,088 | €6,037 | +€7,125 | |
| Operating profit (loss) | 9901 | -€2,548 | €2,587 | +€5,135 | |
| Financial charges | 65/66B | €64 | €75 | +€11 | +16.6% |
| Recurring financial charges | 65 | €64 | €75 | +€11 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,612 | €2,512 | +€5,124 | |
| Profit (loss) for the period | 9904 | -€2,612 | €2,512 | +€5,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,612 | €2,512 | +€5,124 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.