Scheir - Soufflet: 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.
Scheir - Soufflet
Largest movements
- Current investments +€42,476
up €42,476 (+137%), from €31,055 to €73,531
- Receivables within one year -€30,947
down €30,947 (-60.1%), from €51,451 to €20,504
of which Trade receivables: -€33,815
- Cash +€14,221
up €14,221 (+11.4%), from €125,183 to €139,404
mainly Net result for the year (+€65,385) and Receivables within one year (+€30,947)
- Tangible fixed assets +€4,349
up €4,349 (+83.4%), from €5,217 to €9,566
of which Furniture and vehicles: +€5,782
- Reserves +€30,801
up €30,801 (+20.1%), from €153,543 to €184,344
of which Distributable reserves: +€30,801
- Other debts -€8,338
down €8,338 (-34.2%), from €24,349 to €16,011
- Tax, wage and social debts +€5,772
up €5,772 (+41.3%), from €13,966 to €19,738
of which Taxes: +€5,772
- Trade debts +€2,497
up €2,497 (+48.1%), from €5,195 to €7,691
- Gross operating margin +€28,966
up €28,966 (+42.1%), from €68,850 to €97,816
- Taxes +€12,479
up €12,479 (+71.0%), from €17,577 to €30,056
- Financial charges +€1,127
up €1,127 (+113%), from €994 to €2,122
- Financial income +€1,123
up €1,123 (+58.3%), from €1,926 to €3,050
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 | €215,653 | €246,384 | +€30,731 | +14.3% |
| Fixed assets | 21/28 | €5,217 | €9,566 | +€4,349 | +83.4% |
| Tangible fixed assets | 22/27 | €5,217 | €9,566 | +€4,349 | +83.4% |
| Land and buildings | 22 | €2,430 | €1,822 | -€607 | -25.0% |
| Plant, machinery and equipment | 23 | €2,291 | €1,465 | -€826 | -36.1% |
| Furniture and vehicles | 24 | €496 | €6,278 | +€5,782 | +1,166% |
| Current assets | 29/58 | €210,436 | €236,818 | +€26,383 | +12.5% |
| Amounts receivable within one year | 40/41 | €51,451 | €20,504 | -€30,947 | -60.1% |
| Trade receivables | 40 | €50,462 | €16,647 | -€33,815 | -67.0% |
| Other amounts receivable | 41 | €989 | €3,857 | +€2,868 | +290% |
| Current investments | 50/53 | €31,055 | €73,531 | +€42,476 | +137% |
| Cash at bank and in hand | 54/58 | €125,183 | €139,404 | +€14,221 | +11.4% |
| Deferred charges and accrued income | 490/1 | €2,746 | €3,380 | +€633 | +23.1% |
| Total equity and liabilities | 10/49 | €215,653 | €246,384 | +€30,731 | +14.3% |
| Equity | 10/15 | €172,143 | €202,944 | +€30,801 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €153,543 | €184,344 | +€30,801 | +20.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,683 | €182,484 | +€30,801 | +20.3% |
| Amounts payable | 17/49 | €43,510 | €43,440 | -€70 | -0.2% |
| Amounts payable within one year | 42/48 | €43,510 | €43,440 | -€70 | -0.2% |
| Trade debts | 44 | €5,195 | €7,691 | +€2,497 | +48.1% |
| Suppliers | 440/4 | €5,195 | €7,691 | +€2,497 | +48.1% |
| Taxes, remuneration and social security | 45 | €13,966 | €19,738 | +€5,772 | +41.3% |
| Taxes | 450/3 | €12,166 | €17,938 | +€5,772 | +47.4% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €24,349 | €16,011 | -€8,338 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,435 | €2,743 | +€308 | +12.6% |
| Other operating charges | 640/8 | €1,247 | €560 | -€687 | -55.1% |
| Gross operating margin | 9900 | €68,850 | €97,816 | +€28,966 | +42.1% |
| Operating profit (loss) | 9901 | €65,169 | €94,514 | +€29,344 | +45.0% |
| Financial income | 75/76B | €1,926 | €3,050 | +€1,123 | +58.3% |
| Recurring financial income | 75 | €1,926 | €3,050 | +€1,123 | +58.3% |
| Financial charges | 65/66B | €994 | €2,122 | +€1,127 | +113% |
| Recurring financial charges | 65 | €994 | €2,122 | +€1,127 | +113% |
| Profit (loss) for the period before taxes | 9903 | €66,101 | €95,442 | +€29,340 | +44.4% |
| Income taxes | 67/77 | €17,577 | €30,056 | +€12,479 | +71.0% |
| Profit (loss) for the period | 9904 | €48,524 | €65,385 | +€16,861 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,524 | €65,385 | +€16,861 | +34.7% |
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 14 October 2026 via checked.be.