SCHELLEKENS FRANS: 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.
SCHELLEKENS FRANS
Largest movements
- Cash +€124,909
up €124,909 (+44.6%), from €279,975 to €404,885
mainly Other debts (+€80,000) and Net result for the year (+€47,088)
- Stocks and contracts -€45,728
down €45,728 (-70.7%), from €64,639 to €18,910
- Receivables within one year +€15,764
up €15,764 (+11.5%), from €137,488 to €153,253
of which Other amounts receivable: +€15,764
- Other debts +€80,000
new in 2025: €80,000
- Reserves -€32,912
down €32,912 (-7.3%), from €449,310 to €416,397
- Trade debts +€24,803
up €24,803 (+4,259%), from €582 to €25,385
- Tax, wage and social debts +€23,564
up €23,564 (+122%), from €19,301 to €42,865
- Gross operating margin -€64,020
down €64,020 (-50.2%), from €127,455 to €63,435
- Taxes -€20,737
down €20,737 (-46.8%), from €44,301 to €23,564
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 | €482,102 | €577,048 | +€94,945 | +19.7% |
| Current assets | 29/58 | €482,102 | €577,048 | +€94,945 | +19.7% |
| Stocks and contracts in progress | 3 | €64,639 | €18,910 | -€45,728 | -70.7% |
| Stocks | 30/36 | €64,639 | €18,910 | -€45,728 | -70.7% |
| Amounts receivable within one year | 40/41 | €137,488 | €153,253 | +€15,764 | +11.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €137,488 | €153,253 | +€15,764 | +11.5% |
| Cash at bank and in hand | 54/58 | €279,975 | €404,885 | +€124,909 | +44.6% |
| Total equity and liabilities | 10/49 | €482,102 | €577,048 | +€94,945 | +19.7% |
| Equity | 10/15 | €461,710 | €428,797 | -€32,912 | -7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €449,310 | €416,397 | -€32,912 | -7.3% |
| Distributable reserves | 133 | €449,310 | €416,397 | -€32,912 | -7.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,393 | €148,250 | +€127,857 | +627% |
| Amounts payable within one year | 42/48 | €19,883 | €148,250 | +€128,367 | +646% |
| Trade debts | 44 | €582 | €25,385 | +€24,803 | +4,259% |
| Suppliers | 440/4 | €582 | €25,385 | +€24,803 | +4,259% |
| Taxes, remuneration and social security | 45 | €19,301 | €42,865 | +€23,564 | +122% |
| Taxes | 450/3 | €19,301 | €42,865 | +€23,564 | +122% |
| Other amounts payable | 47/48 | - | €80,000 | +€80,000 | |
| Accrued charges and deferred income | 492/3 | €510 | €0 | -€510 | -100% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €127,455 | €63,435 | -€64,020 | -50.2% |
| Operating profit (loss) | 9901 | €126,886 | €62,849 | -€64,037 | -50.5% |
| Financial income | 75/76B | €8,041 | €7,868 | -€174 | -2.2% |
| Recurring financial income | 75 | €8,041 | €7,868 | -€174 | -2.2% |
| Financial charges | 65/66B | €80 | €65 | -€15 | -18.3% |
| Recurring financial charges | 65 | €80 | €65 | -€15 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €134,847 | €70,652 | -€64,196 | -47.6% |
| Income taxes | 67/77 | €44,301 | €23,564 | -€20,737 | -46.8% |
| Profit (loss) for the period | 9904 | €90,547 | €47,088 | -€43,459 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,547 | €47,088 | -€43,459 | -48.0% |
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 31 October 2026 via checked.be.