Scheers - Janssens: 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 - Janssens
Largest movements
- Cash +€23,422
up €23,422 (+368%), from €6,364 to €29,787
mainly Net result for the year (+€17,796) and Other debts (+€7,500)
- Receivables within one year +€1,075
up €1,075 (+3.4%), from €31,441 to €32,516
of which Other amounts receivable: +€1,346
- Profit (loss) carried forward +€10,296
up €10,296 (+38.4%), from €26,792 to €37,087
- Other debts +€7,500
new in 2025: €7,500
- Advances received +€5,445
new in 2025: €5,445
- Trade debts +€885
up €885 (+51.3%), from €1,724 to €2,609
- Gross operating margin -€2,848
down €2,848 (-10.6%), from €26,770 to €23,922
- Financial charges -€443
down €443 (-13.6%), from €3,262 to €2,818
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 | €37,955 | €62,840 | +€24,885 | +65.6% |
| Fixed assets | 21/28 | €150 | €537 | +€387 | +258% |
| Tangible fixed assets | 22/27 | - | €387 | +€387 | |
| Plant, machinery and equipment | 23 | - | €387 | +€387 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €37,805 | €62,303 | +€24,498 | +64.8% |
| Amounts receivable within one year | 40/41 | €31,441 | €32,516 | +€1,075 | +3.4% |
| Trade receivables | 40 | €23,444 | €23,173 | -€271 | -1.2% |
| Other amounts receivable | 41 | €7,997 | €9,343 | +€1,346 | +16.8% |
| Cash at bank and in hand | 54/58 | €6,364 | €29,787 | +€23,422 | +368% |
| Total equity and liabilities | 10/49 | €37,955 | €62,840 | +€24,885 | +65.6% |
| Equity | 10/15 | €28,792 | €39,087 | +€10,296 | +35.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,792 | €37,087 | +€10,296 | +38.4% |
| Amounts payable | 17/49 | €9,164 | €23,753 | +€14,589 | +159% |
| Amounts payable within one year | 42/48 | €9,164 | €23,585 | +€14,421 | +157% |
| Trade debts | 44 | €1,724 | €2,609 | +€885 | +51.3% |
| Suppliers | 440/4 | €1,724 | €2,609 | +€885 | +51.3% |
| Advances received on contracts in progress | 46 | - | €5,445 | +€5,445 | |
| Taxes, remuneration and social security | 45 | €7,440 | €8,031 | +€591 | +7.9% |
| Taxes | 450/3 | €7,440 | €8,031 | +€591 | +7.9% |
| Other amounts payable | 47/48 | - | €7,500 | +€7,500 | |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €190 | +€190 | |
| Other operating charges | 640/8 | €538 | €395 | -€143 | -26.5% |
| Gross operating margin | 9900 | €26,770 | €23,922 | -€2,848 | -10.6% |
| Operating profit (loss) | 9901 | €26,232 | €23,337 | -€2,896 | -11.0% |
| Financial income | 75/76B | €606 | €537 | -€69 | -11.4% |
| Recurring financial income | 75 | €606 | €537 | -€69 | -11.4% |
| Financial charges | 65/66B | €3,262 | €2,818 | -€443 | -13.6% |
| Recurring financial charges | 65 | €3,262 | €2,818 | -€443 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €23,576 | €21,055 | -€2,521 | -10.7% |
| Income taxes | 67/77 | €3,349 | €3,259 | -€89 | -2.7% |
| Profit (loss) for the period | 9904 | €20,228 | €17,796 | -€2,432 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,228 | €17,796 | -€2,432 | -12.0% |
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 21 October 2026 via checked.be.