SCHELLAERT-CALLANT: 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.
SCHELLAERT-CALLANT
Largest movements
- Stocks and contracts +€505,901
new in 2025: €505,901
- Deferred charges and accrued income -€299,000
no longer reported in 2025 (was €299,000)
- Cash -€40,801
down €40,801 (-50.8%), from €80,381 to €39,580
mainly Stocks and contracts (-€505,901) and Net result for the year (-€18,093)
- Short-term financial debts +€126,178
new in 2025: €126,178
- Trade debts +€55,635
up €55,635 (+296.9%), from €18,741 to €74,376
- Profit (loss) carried forward -€18,093
new in 2025: -€18,093
- Gross operating margin -€72,112
down €72,112, from €61,673 to -€10,439
- Financial charges -€12,137
down €12,137 (-56.3%), from €21,563 to €9,427
of which Financial charges: -€13,140
- Taxes -€5,887
no longer reported in 2025 (was €5,887)
- Financial income +€1,900
up €1,900 (+19002400.0%), from €0 to €1,900
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.
Cash bridge derived
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 | €380,381 | €547,551 | +€167,170 | +43.9% |
| Current assets | 29/58 | €380,381 | €547,551 | +€167,170 | +43.9% |
| Stocks and contracts in progress | 3 | - | €505,901 | +€505,901 | |
| Stocks | 30/36 | - | €505,901 | +€505,901 | |
| Amounts receivable within one year | 40/41 | €1,000 | €2,070 | +€1,070 | +107.0% |
| Other amounts receivable | 41 | €1,000 | €2,070 | +€1,070 | +107.0% |
| Cash at bank and in hand | 54/58 | €80,381 | €39,580 | -€40,801 | -50.8% |
| Deferred charges and accrued income | 490/1 | €299,000 | - | -€299,000 | |
| Total equity and liabilities | 10/49 | €380,381 | €547,551 | +€167,170 | +43.9% |
| Equity | 10/15 | €103,454 | €85,360 | -€18,093 | -17.5% |
| Contributions | 10/11 | €5,500 | €5,000 | -€500 | -9.1% |
| Reserves | 13 | €97,954 | €98,454 | +€500 | +0.5% |
| Distributable reserves | 133 | €97,954 | €98,454 | +€500 | +0.5% |
| Profit (loss) carried forward | 14 | - | -€18,093 | -€18,093 | |
| Amounts payable | 17/49 | €276,927 | €462,191 | +€185,264 | +66.9% |
| Amounts payable after more than one year | 17 | €220,000 | €220,000 | = | 0.0% |
| Financial debts | 170/4 | €220,000 | €220,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,723 | €242,191 | +€187,468 | +342.6% |
| Financial debts | 43 | - | €126,178 | +€126,178 | |
| Credit institutions | 430/8 | - | €126,178 | +€126,178 | |
| Trade debts | 44 | €18,741 | €74,376 | +€55,635 | +296.9% |
| Suppliers | 440/4 | €18,741 | €74,376 | +€55,635 | +296.9% |
| Taxes, remuneration and social security | 45 | €2,556 | €3,084 | +€529 | +20.7% |
| Taxes | 450/3 | €2,556 | €3,084 | +€529 | +20.7% |
| Other amounts payable | 47/48 | €33,426 | €38,553 | +€5,127 | +15.3% |
| Accrued charges and deferred income | 492/3 | €2,204 | - | -€2,204 | |
| Non-recurring operating income | 76A | €539 | - | -€539 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €61,673 | -€10,439 | -€72,112 | |
| Operating profit (loss) | 9901 | €61,547 | -€10,567 | -€72,114 | |
| Financial income | 75/76B | €0 | €1,900 | +€1,900 | +19002400.0% |
| Recurring financial income | 75 | €0 | €1,900 | +€1,900 | +19002400.0% |
| Financial charges | 65/66B | €21,563 | €9,427 | -€12,137 | -56.3% |
| Recurring financial charges | 65 | €21,563 | €8,424 | -€13,140 | -60.9% |
| Non-recurring financial charges | 66B | - | €1,003 | +€1,003 | |
| Profit (loss) for the period before taxes | 9903 | €39,983 | -€18,093 | -€58,077 | |
| Income taxes | 67/77 | €5,887 | - | -€5,887 | |
| Profit (loss) for the period | 9904 | €34,096 | -€18,093 | -€52,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,096 | -€18,093 | -€52,190 |
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 11 October 2026 via checked.be.