SCHEIRLINCK PAUL: 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.
SCHEIRLINCK PAUL
Largest movements
- Cash +€41,960
up €41,960 (+9.1%), from €460,723 to €502,683
mainly Net result for the year (+€30,327) and Stocks and contracts (+€21,244)
- Current investments +€25,000
up €25,000 (+50.0%), from €50,000 to €75,000
- Stocks and contracts -€21,244
down €21,244 (-44.4%), from €47,862 to €26,618
- Tangible fixed assets -€17,646
down €17,646 (-6.1%), from €288,839 to €271,193
of which Furniture and vehicles: -€8,900
- Profit (loss) carried forward +€30,744
up €30,744 (+49.6%), from -€61,965 to -€31,221
- Trade debts +€10,615
up €10,615 (+48.7%), from €21,803 to €32,418
- Gross operating margin +€44,134
up €44,134 (+658%), from €6,709 to €50,842
- Other operating charges +€556
up €556 (+24.2%), from €2,297 to €2,853
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 | €870,132 | €905,603 | +€35,471 | +4.1% |
| Fixed assets | 21/28 | €288,840 | €271,194 | -€17,646 | -6.1% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €288,839 | €271,193 | -€17,646 | -6.1% |
| Land and buildings | 22 | €260,888 | €252,375 | -€8,513 | -3.3% |
| Plant, machinery and equipment | 23 | €836 | €603 | -€233 | -27.8% |
| Furniture and vehicles | 24 | €27,115 | €18,215 | -€8,900 | -32.8% |
| Current assets | 29/58 | €581,292 | €634,409 | +€53,117 | +9.1% |
| Stocks and contracts in progress | 3 | €47,862 | €26,618 | -€21,244 | -44.4% |
| Stocks | 30/36 | €47,862 | €26,618 | -€21,244 | -44.4% |
| Amounts receivable within one year | 40/41 | €17,954 | €25,716 | +€7,762 | +43.2% |
| Trade receivables | 40 | €15,320 | €23,891 | +€8,571 | +55.9% |
| Other amounts receivable | 41 | €2,634 | €1,825 | -€808 | -30.7% |
| Current investments | 50/53 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €460,723 | €502,683 | +€41,960 | +9.1% |
| Deferred charges and accrued income | 490/1 | €4,753 | €4,391 | -€362 | -7.6% |
| Total equity and liabilities | 10/49 | €870,132 | €905,603 | +€35,471 | +4.1% |
| Equity | 10/15 | €590,408 | €620,736 | +€30,327 | +5.1% |
| Contributions | 10/11 | €403,725 | €403,725 | = | 0.0% |
| Reserves | 13 | €248,648 | €248,232 | -€416 | -0.2% |
| Tax-exempt reserves | 132 | €248,223 | €247,807 | -€416 | -0.2% |
| Distributable reserves | 133 | €425 | €425 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,965 | -€31,221 | +€30,744 | +49.6% |
| Provisions and deferred taxes | 16 | €82,741 | €82,602 | -€139 | -0.2% |
| Deferred taxes | 168 | €82,741 | €82,602 | -€139 | -0.2% |
| Amounts payable | 17/49 | €196,983 | €202,265 | +€5,282 | +2.7% |
| Amounts payable within one year | 42/48 | €187,633 | €200,845 | +€13,212 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €1,493 | €3,483 | +€1,990 | +133% |
| Trade debts | 44 | €21,803 | €32,418 | +€10,615 | +48.7% |
| Suppliers | 440/4 | €21,803 | €32,418 | +€10,615 | +48.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €164,338 | €164,944 | +€606 | +0.4% |
| Accrued charges and deferred income | 492/3 | €9,349 | €1,420 | -€7,929 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,561 | €17,646 | +€85 | +0.5% |
| Other operating charges | 640/8 | €2,297 | €2,853 | +€556 | +24.2% |
| Gross operating margin | 9900 | €6,709 | €50,842 | +€44,134 | +658% |
| Operating profit (loss) | 9901 | -€13,150 | €30,343 | +€43,492 | |
| Financial income | 75/76B | €274 | €50 | -€224 | -81.7% |
| Recurring financial income | 75 | €274 | €50 | -€224 | -81.7% |
| Financial charges | 65/66B | €149 | €205 | +€56 | +37.6% |
| Recurring financial charges | 65 | €149 | €205 | +€56 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,024 | €30,189 | +€43,213 | |
| Transfer from deferred taxes | 780 | €139 | €139 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,885 | €30,327 | +€43,213 | |
| Transfer from tax-exempt reserves | 789 | €416 | €416 | -€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,469 | €30,744 | +€43,213 |
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 30 October 2026 via checked.be.