Scheid & Radiguès Concept: 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.
Scheid & Radiguès Concept
Largest movements
- Cash -€10,003
down €10,003 (-87.6%), from €11,418 to €1,416
mainly Other debts (-€5,000) and Receivables within one year (-€4,438)
- Receivables within one year +€4,438
up €4,438 (+64.0%), from €6,940 to €11,378
- Trade debts +€7,412
up €7,412 (+627%), from €1,182 to €8,594
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Debts after one year -€4,003
down €4,003 (-55.5%), from €7,218 to €3,215
- Advances received -€3,766
no longer reported in 2025 (was €3,766)
- Tax, wage and social debts -€864
down €864 (-24.2%), from €3,574 to €2,710
- Gross operating margin -€16,794
down €16,794 (-86.6%), from €19,399 to €2,605
- Taxes -€825
down €825 (-27.3%), from €3,020 to €2,195
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 | €22,547 | €16,873 | -€5,674 | -25.2% |
| Fixed assets | 21/28 | €1,099 | €1,016 | -€83 | -7.5% |
| Tangible fixed assets | 22/27 | €1,099 | €1,016 | -€83 | -7.5% |
| Plant, machinery and equipment | 23 | €784 | €1,016 | +€233 | +29.7% |
| Furniture and vehicles | 24 | €316 | - | -€316 | |
| Current assets | 29/58 | €21,448 | €15,857 | -€5,591 | -26.1% |
| Stocks and contracts in progress | 3 | €2,941 | €3,063 | +€123 | +4.2% |
| Stocks | 30/36 | €2,941 | €3,063 | +€123 | +4.2% |
| Amounts receivable within one year | 40/41 | €6,940 | €11,378 | +€4,438 | +64.0% |
| Trade receivables | 40 | €6,940 | €11,378 | +€4,438 | +64.0% |
| Cash at bank and in hand | 54/58 | €11,418 | €1,416 | -€10,003 | -87.6% |
| Deferred charges and accrued income | 490/1 | €149 | - | -€149 | |
| Total equity and liabilities | 10/49 | €22,547 | €16,873 | -€5,674 | -25.2% |
| Equity | 10/15 | €1,808 | €2,355 | +€547 | +30.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €808 | €1,355 | +€547 | +67.7% |
| Amounts payable | 17/49 | €20,739 | €14,518 | -€6,221 | -30.0% |
| Amounts payable after more than one year | 17 | €7,218 | €3,215 | -€4,003 | -55.5% |
| Other amounts payable | 178/9 | €7,218 | €3,215 | -€4,003 | -55.5% |
| Amounts payable within one year | 42/48 | €13,522 | €11,304 | -€2,218 | -16.4% |
| Trade debts | 44 | €1,182 | €8,594 | +€7,412 | +627% |
| Suppliers | 440/4 | €1,182 | €8,594 | +€7,412 | +627% |
| Advances received on contracts in progress | 46 | €3,766 | - | -€3,766 | |
| Taxes, remuneration and social security | 45 | €3,574 | €2,710 | -€864 | -24.2% |
| Taxes | 450/3 | €3,574 | €2,710 | -€864 | -24.2% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €878 | €826 | -€52 | -5.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €19,399 | €2,605 | -€16,794 | -86.6% |
| Operating profit (loss) | 9901 | €18,137 | €1,392 | -€16,745 | -92.3% |
| Financial income | 75/76B | €1,219 | €1,402 | +€183 | +15.0% |
| Recurring financial income | 75 | €1,219 | €1,402 | +€183 | +15.0% |
| Financial charges | 65/66B | €48 | €53 | +€4 | +8.9% |
| Recurring financial charges | 65 | €48 | €53 | +€4 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €19,308 | €2,742 | -€16,566 | -85.8% |
| Income taxes | 67/77 | €3,020 | €2,195 | -€825 | -27.3% |
| Profit (loss) for the period | 9904 | €16,289 | €547 | -€15,741 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,289 | €547 | -€15,741 | -96.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.