Scheers en Van Lint: what changed
What changed
Scheers en Van Lint
NACE 69.209, Other tax advisory services
filed annual accounts (NBB)
Net result for the year
-€35,482
2024 · €553,163-€588,644
Equity
-€814,303
2024 · -€778,821-€35,482
Cash
€208
2024 · €9,283-€9,076
Balance sheet total
€2.2m
2024 · €2.1m+€83,102
Largest movements
Assets
- Tangible fixed assets +€91,189
up €91,189 (+4.6%), from €2.0m to €2.1m
Equity and liabilities
- Other debts +€95,608
up €95,608 (+4.0%), from €2.4m to €2.5m
- Profit (loss) carried forward -€35,482
down €35,482 (-3.6%), from -€978,821 to -€1.0m
Income statement
- Gross operating margin -€726,202
down €726,202 (-84.7%), from €857,330 to €131,128
- Other operating charges -€112,866
down €112,866 (-92.5%), from €122,028 to €9,162
- Financial charges -€24,691
down €24,691 (-13.6%), from €182,141 to €157,450
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.
Result 2024
€553,163
Gross operating margin
-€726,202
Other operating charges
+€112,866
Financial income
+€2
Financial charges
+€24,691
Taxes
-€1
Result 2025
-€35,482
raises the resultlowers the result
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.
From operations
+€83,004
Investment
-€91,189
Financing
-€891
Cash 2024
€9,283
From operations (derived)
+€83,004
Net result for the year
-€35,482
Receivables within one year
-€989
Trade debts
+€3,599
Tax, wage and social debts
+€16,164
Advances received
-€2,750
Other debts
+€95,608
Accrued charges and deferred income
+€6,854
Investment (derived)
-€91,189
Investment in fixed assets (net)
-€91,189
Financing
-€891
Short-term financial debts
-€891
Cash 2025
€208
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,095,829 | €2,178,931 | +€83,102 | +4.0% |
| Fixed assets | 21/28 | €1,983,342 | €2,074,531 | +€91,189 | +4.6% |
| Tangible fixed assets | 22/27 | €1,983,342 | €2,074,531 | +€91,189 | +4.6% |
| Land and buildings | 22 | €1,983,342 | €2,074,531 | +€91,189 | +4.6% |
| Current assets | 29/58 | €112,487 | €104,400 | -€8,087 | -7.2% |
| Amounts receivable within one year | 40/41 | €103,154 | €104,143 | +€989 | +1.0% |
| Trade receivables | 40 | €101,937 | €98,095 | -€3,843 | -3.8% |
| Other amounts receivable | 41 | €1,217 | €6,049 | +€4,832 | +397% |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,283 | €208 | -€9,076 | -97.8% |
| Total equity and liabilities | 10/49 | €2,095,829 | €2,178,931 | +€83,102 | +4.0% |
| Equity | 10/15 | -€778,821 | -€814,303 | -€35,482 | -4.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€978,821 | -€1,014,303 | -€35,482 | -3.6% |
| Amounts payable | 17/49 | €2,874,650 | €2,993,234 | +€118,584 | +4.1% |
| Amounts payable within one year | 42/48 | €2,824,205 | €2,935,934 | +€111,730 | +4.0% |
| Financial debts | 43 | €124,203 | €123,312 | -€891 | -0.7% |
| Credit institutions | 430/8 | €124,203 | €123,312 | -€891 | -0.7% |
| Trade debts | 44 | €197,381 | €200,980 | +€3,599 | +1.8% |
| Suppliers | 440/4 | €197,381 | €200,980 | +€3,599 | +1.8% |
| Advances received on contracts in progress | 46 | €2,750 | - | -€2,750 | |
| Taxes, remuneration and social security | 45 | €130,435 | €146,598 | +€16,164 | +12.4% |
| Taxes | 450/3 | €130,435 | €146,598 | +€16,164 | +12.4% |
| Other amounts payable | 47/48 | €2,369,436 | €2,465,044 | +€95,608 | +4.0% |
| Accrued charges and deferred income | 492/3 | €50,445 | €57,299 | +€6,854 | +13.6% |
| Non-recurring operating income | 76A | €747,010 | €13,075 | -€733,935 | -98.2% |
| Other operating charges | 640/8 | €122,028 | €9,162 | -€112,866 | -92.5% |
| Gross operating margin | 9900 | €857,330 | €131,128 | -€726,202 | -84.7% |
| Operating profit (loss) | 9901 | €735,302 | €121,966 | -€613,336 | -83.4% |
| Financial income | 75/76B | €2 | €5 | +€2 | +96.5% |
| Recurring financial income | 75 | €2 | €5 | +€2 | +96.5% |
| Financial charges | 65/66B | €182,141 | €157,450 | -€24,691 | -13.6% |
| Recurring financial charges | 65 | €182,141 | €157,450 | -€24,691 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €553,163 | -€35,480 | -€588,643 | |
| Income taxes | 67/77 | €1 | €1 | +€1 | +128% |
| Profit (loss) for the period | 9904 | €553,163 | -€35,482 | -€588,644 | |
| Profit (loss) for the period to be appropriated | 9905 | €553,163 | -€35,482 | -€588,644 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.