Scheerlinck Consulting: 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.
Scheerlinck Consulting
Largest movements
- Cash +€88,233
up €88,233 (+18.4%), from €480,787 to €569,020
mainly Net result for the year (+€407,727) and Depreciation (+€9,639)
- Current investments +€45,619
up €45,619 (+92.3%), from €49,423 to €95,042
- Tangible fixed assets -€8,381
down €8,381 (-69.2%), from €12,116 to €3,735
of which Furniture and vehicles: -€9,226
- Reserves +€260,697
up €260,697 (+112%), from €233,773 to €494,469
- Other debts -€71,126
down €71,126 (-35.6%), from €200,000 to €128,874
- Tax, wage and social debts -€64,635
down €64,635 (-43.9%), from €147,373 to €82,738
- Gross operating margin +€49,003
up €49,003 (+9.8%), from €498,202 to €547,205
- Financial income -€19,244
down €19,244 (-29.1%), from €66,149 to €46,905
- Taxes +€17,166
up €17,166 (+11.1%), from €154,544 to €171,710
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 | €591,108 | €719,377 | +€128,269 | +21.7% |
| Fixed assets | 21/28 | €12,363 | €3,982 | -€8,381 | -67.8% |
| Tangible fixed assets | 22/27 | €12,116 | €3,735 | -€8,381 | -69.2% |
| Plant, machinery and equipment | 23 | - | €845 | +€845 | |
| Furniture and vehicles | 24 | €12,116 | €2,890 | -€9,226 | -76.1% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €578,745 | €715,395 | +€136,650 | +23.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €46,513 | €48,379 | +€1,866 | +4.0% |
| Trade receivables | 40 | €42,553 | €48,379 | +€5,826 | +13.7% |
| Other amounts receivable | 41 | €3,960 | €0 | -€3,960 | -100% |
| Current investments | 50/53 | €49,423 | €95,042 | +€45,619 | +92.3% |
| Cash at bank and in hand | 54/58 | €480,787 | €569,020 | +€88,233 | +18.4% |
| Deferred charges and accrued income | 490/1 | €2,022 | €2,954 | +€932 | +46.1% |
| Total equity and liabilities | 10/49 | €591,108 | €719,377 | +€128,269 | +21.7% |
| Equity | 10/15 | €238,773 | €499,469 | +€260,697 | +109% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €233,773 | €494,469 | +€260,697 | +112% |
| Distributable reserves | 133 | €233,773 | €494,469 | +€260,697 | +112% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €352,335 | €219,908 | -€132,427 | -37.6% |
| Amounts payable within one year | 42/48 | €352,335 | €217,076 | -€135,259 | -38.4% |
| Trade debts | 44 | €4,962 | €5,464 | +€502 | +10.1% |
| Suppliers | 440/4 | €4,962 | €5,464 | +€502 | +10.1% |
| Taxes, remuneration and social security | 45 | €147,373 | €82,738 | -€64,635 | -43.9% |
| Taxes | 450/3 | €147,373 | €82,738 | -€64,635 | -43.9% |
| Other amounts payable | 47/48 | €200,000 | €128,874 | -€71,126 | -35.6% |
| Accrued charges and deferred income | 492/3 | - | €2,832 | +€2,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,342 | €9,639 | -€3,703 | -27.8% |
| Other operating charges | 640/8 | €1,923 | €2,126 | +€203 | +10.5% |
| Gross operating margin | 9900 | €498,202 | €547,205 | +€49,003 | +9.8% |
| Operating profit (loss) | 9901 | €482,936 | €535,439 | +€52,503 | +10.9% |
| Financial income | 75/76B | €66,149 | €46,905 | -€19,244 | -29.1% |
| Recurring financial income | 75 | €66,149 | €46,905 | -€19,244 | -29.1% |
| Financial charges | 65/66B | €72 | €2,908 | +€2,835 | +3,913% |
| Recurring financial charges | 65 | €72 | €2,908 | +€2,835 | +3,913% |
| Profit (loss) for the period before taxes | 9903 | €549,013 | €579,437 | +€30,424 | +5.5% |
| Income taxes | 67/77 | €154,544 | €171,710 | +€17,166 | +11.1% |
| Profit (loss) for the period | 9904 | €394,469 | €407,727 | +€13,257 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €394,469 | €407,727 | +€13,257 | +3.4% |
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 1 November 2026 via checked.be.