SCHEERLINCK FRANKY: what changed
SCHEERLINCK FRANKY
Largest movements
- Stocks and contracts +€379,655
up €379,655 (+178%), from €212,744 to €592,399
of which Stocks: +€331,655
- Receivables within one year -€100,799
down €100,799 (-59.2%), from €170,365 to €69,566
of which Trade receivables: -€50,798
- Cash -€84,242
down €84,242 (-69.2%), from €121,768 to €37,525
mainly Stocks and contracts (-€379,655) and Debts after one year (-€21,097)
- Tangible fixed assets -€8,115
down €8,115 (-11.6%), from €70,029 to €61,914
of which Furniture and vehicles: -€7,338
- Short-term financial debts +€117,165
new in 2025: €117,165
- Other debts +€103,998
new in 2025: €103,998
- Debts after one year -€21,097
down €21,097 (-9.0%), from €234,623 to €213,526
- Current portion of long-term debt +€15,364
up €15,364 (+106%), from €14,503 to €29,867
- Trade debts -€12,874
down €12,874 (-42.9%), from €30,027 to €17,153
- Gross operating margin +€32,456
up €32,456 (+53.2%), from €61,046 to €93,502
- Staff costs +€10,884
up €10,884 (+24.6%), from €44,324 to €55,208
- Financial charges +€5,767
up €5,767 (+89.3%), from €6,456 to €12,223
- Financial income -€5,428
down €5,428 (-77.6%), from €6,997 to €1,569
of which Financial income: -€6,132
- Depreciation +€4,862
up €4,862 (+46.3%), from €10,490 to €15,352
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €580,706 | €768,171 | +€187,464 | +32.3% |
| Fixed assets | 21/28 | €71,628 | €63,604 | -€8,024 | -11.2% |
| Intangible fixed assets | 21 | €2 | €1 | -€1 | -54.6% |
| Tangible fixed assets | 22/27 | €70,029 | €61,914 | -€8,115 | -11.6% |
| Land and buildings | 22 | €1,953 | €1,614 | -€338 | -17.3% |
| Plant, machinery and equipment | 23 | €23,611 | €23,172 | -€439 | -1.9% |
| Furniture and vehicles | 24 | €44,465 | €37,128 | -€7,338 | -16.5% |
| Financial fixed assets | 28 | €1,597 | €1,689 | +€92 | +5.8% |
| Current assets | 29/58 | €509,079 | €704,567 | +€195,488 | +38.4% |
| Stocks and contracts in progress | 3 | €212,744 | €592,399 | +€379,655 | +178% |
| Stocks | 30/36 | €212,744 | €544,399 | +€331,655 | +156% |
| Contracts in progress | 37 | - | €48,000 | +€48,000 | |
| Amounts receivable within one year | 40/41 | €170,365 | €69,566 | -€100,799 | -59.2% |
| Trade receivables | 40 | €91,027 | €40,229 | -€50,798 | -55.8% |
| Other amounts receivable | 41 | €79,338 | €29,338 | -€50,000 | -63.0% |
| Cash at bank and in hand | 54/58 | €121,768 | €37,525 | -€84,242 | -69.2% |
| Deferred charges and accrued income | 490/1 | €4,202 | €5,076 | +€875 | +20.8% |
| Total equity and liabilities | 10/49 | €580,706 | €768,171 | +€187,464 | +32.3% |
| Equity | 10/15 | €297,923 | €286,441 | -€11,482 | -3.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €288,821 | €276,441 | -€12,380 | -4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €286,961 | €274,581 | -€12,380 | -4.3% |
| Profit (loss) carried forward | 14 | -€898 | - | +€898 | |
| Amounts payable | 17/49 | €282,783 | €481,730 | +€198,947 | +70.4% |
| Amounts payable after more than one year | 17 | €234,623 | €213,526 | -€21,097 | -9.0% |
| Financial debts | 170/4 | €234,623 | €213,526 | -€21,097 | -9.0% |
| Amounts payable within one year | 42/48 | €48,160 | €268,204 | +€220,043 | +457% |
| Current portion of amounts payable after more than one year | 42 | €14,503 | €29,867 | +€15,364 | +106% |
| Financial debts | 43 | - | €117,165 | +€117,165 | |
| Credit institutions | 430/8 | - | €117,165 | +€117,165 | |
| Trade debts | 44 | €30,027 | €17,153 | -€12,874 | -42.9% |
| Suppliers | 440/4 | €30,027 | €17,153 | -€12,874 | -42.9% |
| Taxes, remuneration and social security | 45 | €3,630 | €21 | -€3,609 | -99.4% |
| Taxes | 450/3 | - | €21 | +€21 | |
| Remuneration and social security | 454/9 | €3,630 | - | -€3,630 | |
| Other amounts payable | 47/48 | - | €103,998 | +€103,998 | |
| Non-recurring operating income | 76A | €1,523 | €1,788 | +€265 | +17.4% |
| Remuneration, social security and pensions | 62 | €44,324 | €55,208 | +€10,884 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,490 | €15,352 | +€4,862 | +46.3% |
| Other operating charges | 640/8 | €4,516 | €4,181 | -€335 | -7.4% |
| Gross operating margin | 9900 | €61,046 | €93,502 | +€32,456 | +53.2% |
| Operating profit (loss) | 9901 | €1,716 | €18,761 | +€17,045 | +993% |
| Financial income | 75/76B | €6,997 | €1,569 | -€5,428 | -77.6% |
| Recurring financial income | 75 | €6,997 | €865 | -€6,132 | -87.6% |
| Non-recurring financial income | 76B | - | €704 | +€704 | |
| Financial charges | 65/66B | €6,456 | €12,223 | +€5,767 | +89.3% |
| Recurring financial charges | 65 | €6,456 | €12,223 | +€5,767 | +89.3% |
| Profit (loss) for the period before taxes | 9903 | €2,257 | €8,107 | +€5,849 | +259% |
| Income taxes | 67/77 | €3,155 | €4,138 | +€983 | +31.1% |
| Profit (loss) for the period | 9904 | -€898 | €3,969 | +€4,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€898 | €3,969 | +€4,867 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.