SCHEERS JODIE: 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 JODIE
Largest movements
- Cash +€17,085
up €17,085 (+42.4%), from €40,339 to €57,423
mainly Net result for the year (+€20,096) and Deferred charges and accrued income (+€1,163)
- Deferred charges and accrued income -€1,163
down €1,163 (-26.7%), from €4,360 to €3,197
- Reserves +€20,096
up €20,096 (+42.5%), from €47,274 to €67,370
- Tax, wage and social debts -€4,859
down €4,859 (-66.1%), from €7,345 to €2,487
of which Taxes: -€4,069
- Gross operating margin +€9,887
up €9,887 (+52.0%), from €19,025 to €28,912
- Taxes +€2,073
up €2,073 (+51.3%), from €4,039 to €6,113
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 | €59,840 | €75,142 | +€15,303 | +25.6% |
| Current assets | 29/58 | €59,840 | €75,142 | +€15,303 | +25.6% |
| Amounts receivable within one year | 40/41 | €15,141 | €14,522 | -€619 | -4.1% |
| Trade receivables | 40 | €12,537 | €12,525 | -€12 | -0.1% |
| Other amounts receivable | 41 | €2,604 | €1,997 | -€607 | -23.3% |
| Cash at bank and in hand | 54/58 | €40,339 | €57,423 | +€17,085 | +42.4% |
| Deferred charges and accrued income | 490/1 | €4,360 | €3,197 | -€1,163 | -26.7% |
| Total equity and liabilities | 10/49 | €59,840 | €75,142 | +€15,303 | +25.6% |
| Equity | 10/15 | €49,274 | €69,370 | +€20,096 | +40.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,274 | €67,370 | +€20,096 | +42.5% |
| Distributable reserves | 133 | €47,274 | €67,370 | +€20,096 | +42.5% |
| Amounts payable | 17/49 | €10,565 | €5,773 | -€4,793 | -45.4% |
| Amounts payable within one year | 42/48 | €10,565 | €5,773 | -€4,793 | -45.4% |
| Trade debts | 44 | €1,064 | €992 | -€72 | -6.8% |
| Suppliers | 440/4 | €1,064 | €992 | -€72 | -6.8% |
| Taxes, remuneration and social security | 45 | €7,345 | €2,487 | -€4,859 | -66.1% |
| Taxes | 450/3 | €5,595 | €1,526 | -€4,069 | -72.7% |
| Remuneration and social security | 454/9 | €1,750 | €961 | -€789 | -45.1% |
| Other amounts payable | 47/48 | €2,156 | €2,294 | +€138 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €872 | €915 | +€43 | +4.9% |
| Gross operating margin | 9900 | €19,025 | €28,912 | +€9,887 | +52.0% |
| Operating profit (loss) | 9901 | €18,152 | €27,997 | +€9,845 | +54.2% |
| Financial income | 75/76B | €2 | €8 | +€6 | +295% |
| Recurring financial income | 75 | €2 | €8 | +€6 | +295% |
| Financial charges | 65/66B | €2,038 | €1,796 | -€242 | -11.9% |
| Recurring financial charges | 65 | €2,038 | €1,796 | -€242 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €16,116 | €26,208 | +€10,092 | +62.6% |
| Income taxes | 67/77 | €4,039 | €6,113 | +€2,073 | +51.3% |
| Profit (loss) for the period | 9904 | €12,077 | €20,096 | +€8,019 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,077 | €20,096 | +€8,019 | +66.4% |
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 25 October 2026 via checked.be.