SCHEIRLYNCK GUY: 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.
SCHEIRLYNCK GUY
Largest movements
- Tangible fixed assets -€33,340
down €33,340 (-10.9%), from €305,076 to €271,736
of which Land and buildings: -€33,686
- Cash +€33,311
up €33,311 (+14.1%), from €236,389 to €269,700
mainly Depreciation (+€35,563) and Net result for the year (+€25,033)
- Reserves +€62,168
up €62,168 (+23.4%), from €265,108 to €327,276
- Profit (loss) carried forward -€37,135
down €37,135 (-100%), from €37,135 to €0
- Debts after one year -€20,084
down €20,084 (-28.1%), from €71,424 to €51,340
- Current portion of long-term debt -€6,301
down €6,301 (-23.9%), from €26,385 to €20,084
- Gross operating margin +€7,327
up €7,327 (+9.3%), from €78,955 to €86,283
- Taxes +€2,358
up €2,358 (+31.7%), from €7,444 to €9,802
- Financial charges -€2,227
down €2,227 (-14.2%), from €15,738 to €13,510
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 | €598,926 | €593,677 | -€5,250 | -0.9% |
| Fixed assets | 21/28 | €305,076 | €271,736 | -€33,340 | -10.9% |
| Tangible fixed assets | 22/27 | €305,076 | €271,736 | -€33,340 | -10.9% |
| Land and buildings | 22 | €302,030 | €268,344 | -€33,686 | -11.2% |
| Plant, machinery and equipment | 23 | €2,594 | €2,082 | -€512 | -19.7% |
| Furniture and vehicles | 24 | €451 | €1,310 | +€858 | +190% |
| Current assets | 29/58 | €293,851 | €321,941 | +€28,090 | +9.6% |
| Stocks and contracts in progress | 3 | €4,308 | €3,933 | -€375 | -8.7% |
| Stocks | 30/36 | €4,308 | €3,933 | -€375 | -8.7% |
| Amounts receivable within one year | 40/41 | €48,837 | €43,697 | -€5,139 | -10.5% |
| Trade receivables | 40 | €48,421 | €42,640 | -€5,780 | -11.9% |
| Other amounts receivable | 41 | €416 | €1,057 | +€641 | +154% |
| Cash at bank and in hand | 54/58 | €236,389 | €269,700 | +€33,311 | +14.1% |
| Deferred charges and accrued income | 490/1 | €4,318 | €4,611 | +€293 | +6.8% |
| Total equity and liabilities | 10/49 | €598,926 | €593,677 | -€5,250 | -0.9% |
| Equity | 10/15 | €314,643 | €339,676 | +€25,033 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €265,108 | €327,276 | +€62,168 | +23.4% |
| Distributable reserves | 133 | €265,108 | €327,276 | +€62,168 | +23.4% |
| Profit (loss) carried forward | 14 | €37,135 | €0 | -€37,135 | -100% |
| Amounts payable | 17/49 | €284,284 | €254,001 | -€30,282 | -10.7% |
| Amounts payable after more than one year | 17 | €71,424 | €51,340 | -€20,084 | -28.1% |
| Financial debts | 170/4 | €71,424 | €51,340 | -€20,084 | -28.1% |
| Amounts payable within one year | 42/48 | €212,446 | €202,278 | -€10,168 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €26,385 | €20,084 | -€6,301 | -23.9% |
| Trade debts | 44 | €1,839 | €774 | -€1,065 | -57.9% |
| Suppliers | 440/4 | €1,839 | €774 | -€1,065 | -57.9% |
| Taxes, remuneration and social security | 45 | €18,473 | €16,895 | -€1,577 | -8.5% |
| Taxes | 450/3 | €15,944 | €13,977 | -€1,967 | -12.3% |
| Remuneration and social security | 454/9 | €2,528 | €2,918 | +€390 | +15.4% |
| Other amounts payable | 47/48 | €165,749 | €164,525 | -€1,224 | -0.7% |
| Accrued charges and deferred income | 492/3 | €413 | €382 | -€30 | -7.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,954 | €35,563 | +€609 | +1.7% |
| Other operating charges | 640/8 | €3,458 | €3,647 | +€189 | +5.5% |
| Gross operating margin | 9900 | €78,955 | €86,283 | +€7,327 | +9.3% |
| Operating profit (loss) | 9901 | €40,543 | €47,072 | +€6,529 | +16.1% |
| Financial income | 75/76B | €1,747 | €1,273 | -€474 | -27.2% |
| Recurring financial income | 75 | €1,747 | €1,273 | -€474 | -27.2% |
| Financial charges | 65/66B | €15,738 | €13,510 | -€2,227 | -14.2% |
| Recurring financial charges | 65 | €15,738 | €13,510 | -€2,227 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €26,553 | €34,834 | +€8,282 | +31.2% |
| Income taxes | 67/77 | €7,444 | €9,802 | +€2,358 | +31.7% |
| Profit (loss) for the period | 9904 | €19,109 | €25,033 | +€5,924 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,109 | €25,033 | +€5,924 | +31.0% |
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 14 October 2026 via checked.be.