SCHEIRS REPAIR: 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.
SCHEIRS REPAIR
Largest movements
- Current investments +€65,000
up €65,000 (+15.3%), from €425,848 to €490,848
- Cash -€8,184
down €8,184 (-75.9%), from €10,779 to €2,595
mainly Current investments (-€65,000) and Trade debts (-€1,348)
- Other debts +€41,797
up €41,797 (+58.8%), from €71,101 to €112,898
- Financial income -€38,244
down €38,244 (-95.0%), from €40,251 to €2,007
- Gross operating margin +€3,362
up €3,362 (+73.6%), from €4,565 to €7,927
- Taxes +€911
up €911 (+115%), from €794 to €1,704
- Financial charges +€314
up €314 (+11.0%), from €2,860 to €3,174
- Depreciation -€266
down €266 (-100%), from €266 to €0
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 | €543,682 | €589,593 | +€45,911 | +8.4% |
| Fixed assets | 21/28 | €59,573 | €54,276 | -€5,297 | -8.9% |
| Intangible fixed assets | 21 | €797 | €0 | -€797 | -100% |
| Tangible fixed assets | 22/27 | €10,500 | €6,000 | -€4,500 | -42.9% |
| Land and buildings | 22 | €6,000 | €6,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €4,500 | €0 | -€4,500 | -100% |
| Financial fixed assets | 28 | €48,276 | €48,276 | = | 0.0% |
| Current assets | 29/58 | €484,109 | €535,317 | +€51,208 | +10.6% |
| Amounts receivable within one year | 40/41 | €47,482 | €41,873 | -€5,608 | -11.8% |
| Trade receivables | 40 | €12,906 | €5,245 | -€7,661 | -59.4% |
| Other amounts receivable | 41 | €34,576 | €36,628 | +€2,053 | +5.9% |
| Current investments | 50/53 | €425,848 | €490,848 | +€65,000 | +15.3% |
| Cash at bank and in hand | 54/58 | €10,779 | €2,595 | -€8,184 | -75.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €543,682 | €589,593 | +€45,911 | +8.4% |
| Equity | 10/15 | €466,549 | €471,099 | +€4,550 | +1.0% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Revaluation surpluses | 12 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €290,722 | €290,722 | = | 0.0% |
| Non-distributable reserves | 130/1 | €185,848 | €185,848 | = | 0.0% |
| Own shares acquired | 1312 | €185,848 | €185,848 | = | 0.0% |
| Distributable reserves | 133 | €104,874 | €104,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,577 | €143,127 | +€4,550 | +3.3% |
| Amounts payable | 17/49 | €77,133 | €118,493 | +€41,360 | +53.6% |
| Amounts payable within one year | 42/48 | €73,533 | €114,893 | +€41,360 | +56.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,638 | €290 | -€1,348 | -82.3% |
| Suppliers | 440/4 | €1,638 | €290 | -€1,348 | -82.3% |
| Taxes, remuneration and social security | 45 | €794 | €1,704 | +€911 | +115% |
| Taxes | 450/3 | €794 | €1,704 | +€911 | +115% |
| Other amounts payable | 47/48 | €71,101 | €112,898 | +€41,797 | +58.8% |
| Accrued charges and deferred income | 492/3 | €3,600 | €3,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €0 | -€266 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €4,565 | €7,927 | +€3,362 | +73.6% |
| Operating profit (loss) | 9901 | €3,806 | €7,422 | +€3,616 | +95.0% |
| Financial income | 75/76B | €40,251 | €2,007 | -€38,244 | -95.0% |
| Recurring financial income | 75 | €40,251 | €2,007 | -€38,244 | -95.0% |
| Financial charges | 65/66B | €2,860 | €3,174 | +€314 | +11.0% |
| Recurring financial charges | 65 | €2,860 | €3,174 | +€314 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €41,197 | €6,255 | -€34,942 | -84.8% |
| Income taxes | 67/77 | €794 | €1,704 | +€911 | +115% |
| Profit (loss) for the period | 9904 | €40,403 | €4,550 | -€35,853 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,403 | €4,550 | -€35,853 | -88.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.