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.
What changed
SCHEERLINCK
NACE 46.831, Wholesale of construction materials, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€754,746
2024 · €914,457-€159,711
Equity
€16.0m
2024 · €15.3m+€754,746
Cash
€2.8m
2024 · €3.6m-€756,992
Balance sheet total
€16.6m
2024 · €15.7m+€857,416
Largest movements
Assets
- Current investments +€1.5m
up €1.5m (+25.0%), from €6.2m to €7.7m
- Cash -€756,992
down €756,992 (-21.3%), from €3.6m to €2.8m
mainly Current investments (-€1.5m) and Investment in fixed assets (net) (-€260,226)
- Tangible fixed assets -€260,102
down €260,102 (-11.5%), from €2.3m to €2.0m
of which Furniture and vehicles: -€229,499
- Stocks and contracts +€252,864
up €252,864 (+15.8%), from €1.6m to €1.9m
Equity and liabilities
- Profit (loss) carried forward +€754,746
up €754,746 (+5.2%), from €14.6m to €15.4m
Income statement
- Goods and materials +€182,517
up €182,517 (+2.1%), from €8.8m to €9.0m
of which Purchases: +€249,212
- Turnover +€134,858
up €134,858 (+1.1%), from €12.7m to €12.9m
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.
Result 2024
€914,457
Turnover
+€134,858
Other operating income
-€98,030
Goods and materials
-€182,517
Services and other goods
-€55,478
Staff costs
+€7,330
Depreciation
-€22,101
Other operating charges
-€42,698
Financial income
+€65,985
Financial charges
-€21,004
Taxes
+€53,945
Result 2025
€754,746
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.
From operations
+€1.0m
Investment
-€1.8m
Financing
€0
Cash 2024
€3.6m
From operations (derived)
+€1.0m
Net result for the year
+€754,746
Depreciation
+€524,108
Stocks and contracts
-€252,864
Receivables within one year
-€81,923
Deferred charges and accrued income
-€7,259
Trade debts
+€109,679
Tax, wage and social debts
-€9,436
Other debts
+€2,427
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€260,226
Current investments
-€1.5m
Cash 2025
€2.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,711,450 | €16,568,867 | +€857,416 | +5.5% |
| Fixed assets | 21/28 | €2,264,321 | €2,000,439 | -€263,882 | -11.7% |
| Intangible fixed assets | 21 | €8,221 | €4,442 | -€3,780 | -46.0% |
| Tangible fixed assets | 22/27 | €2,256,100 | €1,995,997 | -€260,102 | -11.5% |
| Land and buildings | 22 | €189,469 | €152,585 | -€36,884 | -19.5% |
| Plant, machinery and equipment | 23 | €86,803 | €93,083 | +€6,280 | +7.2% |
| Furniture and vehicles | 24 | €1,979,828 | €1,750,329 | -€229,499 | -11.6% |
| Current assets | 29/58 | €13,447,130 | €14,568,428 | +€1.1m | +8.3% |
| Amounts receivable after more than one year | 29 | €357,823 | €357,823 | = | 0.0% |
| Other amounts receivable | 291 | €357,823 | €357,823 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,597,846 | €1,850,710 | +€252,864 | +15.8% |
| Stocks | 30/36 | €1,597,846 | €1,850,710 | +€252,864 | +15.8% |
| Goods purchased for resale | 34 | €1,597,846 | €1,850,710 | +€252,864 | +15.8% |
| Amounts receivable within one year | 40/41 | €1,697,645 | €1,779,567 | +€81,923 | +4.8% |
| Trade receivables | 40 | €1,345,283 | €1,513,453 | +€168,170 | +12.5% |
| Other amounts receivable | 41 | €352,362 | €266,114 | -€86,247 | -24.5% |
| Current investments | 50/53 | €6,150,380 | €7,686,624 | +€1.5m | +25.0% |
| Other investments | 51/53 | €6,150,380 | €7,686,624 | +€1.5m | +25.0% |
| Cash at bank and in hand | 54/58 | €3,556,730 | €2,799,739 | -€756,992 | -21.3% |
| Deferred charges and accrued income | 490/1 | €86,706 | €93,965 | +€7,259 | +8.4% |
| Total equity and liabilities | 10/49 | €15,711,450 | €16,568,867 | +€857,416 | +5.5% |
| Equity | 10/15 | €15,263,861 | €16,018,607 | +€754,746 | +4.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €395,629 | €395,629 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €376,879 | €376,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,618,232 | €15,372,978 | +€754,746 | +5.2% |
| Amounts payable | 17/49 | €447,590 | €550,259 | +€102,670 | +22.9% |
| Amounts payable within one year | 42/48 | €447,590 | €550,259 | +€102,670 | +22.9% |
| Trade debts | 44 | €249,811 | €359,490 | +€109,679 | +43.9% |
| Suppliers | 440/4 | €249,811 | €359,490 | +€109,679 | +43.9% |
| Taxes, remuneration and social security | 45 | €168,721 | €159,284 | -€9,436 | -5.6% |
| Taxes | 450/3 | €55,632 | €36,451 | -€19,181 | -34.5% |
| Remuneration and social security | 454/9 | €113,089 | €122,833 | +€9,744 | +8.6% |
| Other amounts payable | 47/48 | €29,058 | €31,485 | +€2,427 | +8.4% |
| Operating income | 70/76A | €13,150,437 | €13,187,264 | +€36,827 | +0.3% |
| Turnover | 70 | €12,737,583 | €12,872,440 | +€134,858 | +1.1% |
| Other operating income | 74 | €412,854 | €314,823 | -€98,030 | -23.7% |
| Operating charges | 60/66A | €12,096,595 | €12,392,059 | +€295,464 | +2.4% |
| Goods for resale, raw materials and consumables | 60 | €8,837,522 | €9,020,040 | +€182,517 | +2.1% |
| Purchases | 600/8 | €9,023,691 | €9,272,903 | +€249,212 | +2.8% |
| Change in stocks: decrease (increase) | 609 | -€186,169 | -€252,864 | -€66,695 | -35.8% |
| Services and other goods | 61 | €1,259,000 | €1,314,478 | +€55,478 | +4.4% |
| Remuneration, social security and pensions | 62 | €1,478,704 | €1,471,374 | -€7,330 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502,007 | €524,108 | +€22,101 | +4.4% |
| Other operating charges | 640/8 | €19,361 | €62,059 | +€42,698 | +220.5% |
| Operating profit (loss) | 9901 | €1,053,842 | €795,205 | -€258,637 | -24.5% |
| Financial income | 75/76B | €192,162 | €258,147 | +€65,985 | +34.3% |
| Recurring financial income | 75 | €192,162 | €258,147 | +€65,985 | +34.3% |
| Income from current assets | 751 | €52,995 | €81,649 | +€28,653 | +54.1% |
| Other financial income | 752/9 | €139,166 | €176,499 | +€37,332 | +26.8% |
| Financial charges | 65/66B | €19,560 | €40,565 | +€21,004 | +107.4% |
| Recurring financial charges | 65 | €19,560 | €40,565 | +€21,004 | +107.4% |
| Other financial charges | 652/9 | €19,560 | €40,565 | +€21,004 | +107.4% |
| Profit (loss) for the period before taxes | 9903 | €1,226,444 | €1,012,788 | -€213,656 | -17.4% |
| Income taxes | 67/77 | €311,986 | €258,042 | -€53,945 | -17.3% |
| Taxes | 670/3 | €311,986 | €258,467 | -€53,519 | -17.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €426 | +€426 | |
| Profit (loss) for the period | 9904 | €914,457 | €754,746 | -€159,711 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €914,457 | €754,746 | -€159,711 | -17.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.