SCHEERS II: 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.
SCHEERS II
Largest movements
- Receivables within one year +€58,136
up €58,136 (+120.0%), from €48,464 to €106,600
of which Trade receivables: +€58,333
- Cash +€5,811
up €5,811 (+1647.9%), from €353 to €6,164
mainly Net result for the year (+€27,912) and Accrued charges and deferred income (+€19,045)
- Profit (loss) carried forward +€27,912
up €27,912 (+3.8%), from -€736,544 to -€708,633
- Accrued charges and deferred income +€19,045
up €19,045 (+800.2%), from €2,380 to €21,425
- Tax, wage and social debts +€10,279
up €10,279 (+500.2%), from €2,055 to €12,333
of which Remuneration and social security: +€8,082
- Trade debts +€5,109
up €5,109 (+461.4%), from €1,107 to €6,216
- Staff costs +€67,659
up €67,659 (+4279.3%), from €1,581 to €69,240
- Gross operating margin +€52,517
up €52,517 (+109.1%), from €48,143 to €100,660
- Other operating charges -€1,342
down €1,342 (-48.5%), from €2,767 to €1,425
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 | €237,606 | €302,553 | +€64,947 | +27.3% |
| Fixed assets | 21/28 | €24,789 | €24,789 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,789 | €24,789 | = | 0.0% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Current assets | 29/58 | €212,817 | €277,764 | +€64,947 | +30.5% |
| Amounts receivable within one year | 40/41 | €48,464 | €106,600 | +€58,136 | +120.0% |
| Trade receivables | 40 | €48,267 | €106,600 | +€58,333 | +120.9% |
| Other amounts receivable | 41 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €353 | €6,164 | +€5,811 | +1647.9% |
| Deferred charges and accrued income | 490/1 | €164,000 | €165,000 | +€1,000 | +0.6% |
| Total equity and liabilities | 10/49 | €237,606 | €302,553 | +€64,947 | +27.3% |
| Equity | 10/15 | -€711,755 | -€683,843 | +€27,912 | +3.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€736,544 | -€708,633 | +€27,912 | +3.8% |
| Amounts payable | 17/49 | €949,361 | €986,396 | +€37,035 | +3.9% |
| Amounts payable within one year | 42/48 | €946,981 | €964,971 | +€17,990 | +1.9% |
| Trade debts | 44 | €1,107 | €6,216 | +€5,109 | +461.4% |
| Suppliers | 440/4 | €1,107 | €6,216 | +€5,109 | +461.4% |
| Taxes, remuneration and social security | 45 | €2,055 | €12,333 | +€10,279 | +500.2% |
| Taxes | 450/3 | €901 | €3,097 | +€2,197 | +243.8% |
| Remuneration and social security | 454/9 | €1,154 | €9,236 | +€8,082 | +700.4% |
| Other amounts payable | 47/48 | €943,820 | €946,422 | +€2,602 | +0.3% |
| Accrued charges and deferred income | 492/3 | €2,380 | €21,425 | +€19,045 | +800.2% |
| Remuneration, social security and pensions | 62 | €1,581 | €69,240 | +€67,659 | +4279.3% |
| Other operating charges | 640/8 | €2,767 | €1,425 | -€1,342 | -48.5% |
| Gross operating margin | 9900 | €48,143 | €100,660 | +€52,517 | +109.1% |
| Operating profit (loss) | 9901 | €43,795 | €29,996 | -€13,799 | -31.5% |
| Financial charges | 65/66B | €2,504 | €2,084 | -€420 | -16.8% |
| Recurring financial charges | 65 | €2,504 | €2,084 | -€420 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €41,291 | €27,912 | -€13,379 | -32.4% |
| Profit (loss) for the period | 9904 | €41,291 | €27,912 | -€13,379 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,291 | €27,912 | -€13,379 | -32.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.