SCHELKENS: 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.
SCHELKENS
Largest movements
- Tangible fixed assets -€19,461
down €19,461 (-3.1%), from €626,462 to €607,001
of which Land and buildings: -€18,466
- Cash -€16,519
down €16,519 (-5.1%), from €323,908 to €307,388
mainly Other debts (-€18,934) and Net result for the year (-€16,039)
- Other debts -€18,934
down €18,934 (-99.7%), from €19,000 to €66
- Profit (loss) carried forward -€16,039
down €16,039 (-17.1%), from -€94,046 to -€110,085
- Gross operating margin +€15,409
up €15,409, from -€6,153 to €9,256
- Financial charges +€724
up €724 (+1,008%), from €72 to €796
- Other operating charges +€147
up €147 (+3.0%), from €4,891 to €5,038
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 | €952,644 | €918,393 | -€34,251 | -3.6% |
| Fixed assets | 21/28 | €626,462 | €607,001 | -€19,461 | -3.1% |
| Tangible fixed assets | 22/27 | €626,462 | €607,001 | -€19,461 | -3.1% |
| Land and buildings | 22 | €618,580 | €600,114 | -€18,466 | -3.0% |
| Plant, machinery and equipment | 23 | €7,882 | €6,886 | -€996 | -12.6% |
| Current assets | 29/58 | €326,182 | €311,392 | -€14,790 | -4.5% |
| Amounts receivable within one year | 40/41 | - | €1,625 | +€1,625 | |
| Other amounts receivable | 41 | - | €1,625 | +€1,625 | |
| Cash at bank and in hand | 54/58 | €323,908 | €307,388 | -€16,519 | -5.1% |
| Deferred charges and accrued income | 490/1 | €2,275 | €2,379 | +€104 | +4.6% |
| Total equity and liabilities | 10/49 | €952,644 | €918,393 | -€34,251 | -3.6% |
| Equity | 10/15 | €933,295 | €917,257 | -€16,039 | -1.7% |
| Contributions | 10/11 | €933,947 | €933,947 | = | 0.0% |
| Capital | 10 | €933,947 | €933,947 | = | 0.0% |
| Issued capital | 100 | €933,947 | €933,947 | = | 0.0% |
| Reserves | 13 | €93,395 | €93,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €93,395 | €93,395 | = | 0.0% |
| Legal reserve | 130 | €93,395 | €93,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,046 | -€110,085 | -€16,039 | -17.1% |
| Amounts payable | 17/49 | €19,349 | €1,137 | -€18,213 | -94.1% |
| Amounts payable within one year | 42/48 | €19,319 | €1,137 | -€18,183 | -94.1% |
| Trade debts | 44 | €0 | €1,051 | +€1,051 | |
| Suppliers | 440/4 | €0 | €1,051 | +€1,051 | |
| Taxes, remuneration and social security | 45 | €320 | €20 | -€300 | -93.9% |
| Taxes | 450/3 | €320 | €20 | -€300 | -93.9% |
| Other amounts payable | 47/48 | €19,000 | €66 | -€18,934 | -99.7% |
| Accrued charges and deferred income | 492/3 | €30 | €0 | -€30 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,461 | €19,461 | = | 0.0% |
| Other operating charges | 640/8 | €4,891 | €5,038 | +€147 | +3.0% |
| Gross operating margin | 9900 | -€6,153 | €9,256 | +€15,409 | |
| Operating profit (loss) | 9901 | -€30,504 | -€15,243 | +€15,262 | +50.0% |
| Financial charges | 65/66B | €72 | €796 | +€724 | +1,008% |
| Recurring financial charges | 65 | €72 | €796 | +€724 | +1,008% |
| Profit (loss) for the period before taxes | 9903 | -€30,576 | -€16,039 | +€14,538 | +47.5% |
| Profit (loss) for the period | 9904 | -€30,576 | -€16,039 | +€14,538 | +47.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,576 | -€16,039 | +€14,538 | +47.5% |
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 19 October 2026 via checked.be.