SCHELLEN ARCHITECTEN: what changed
Two fiscal 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.
SCHELLEN ARCHITECTEN
Largest movements
- Cash +€844,196
up €844,196 (+137.8%), from €612,630 to €1.5m
mainly Net result for the year (+€1.1m) and Other debts (+€239,691)
- Receivables within one year -€202,017
down €202,017 (-23.6%), from €855,262 to €653,245
of which Other amounts receivable: -€419,225
- Current investments -€106,300
down €106,300 (-3.5%), from €3.1m to €3.0m
- Tangible fixed assets -€64,916
down €64,916 (-23.3%), from €278,862 to €213,945
of which Land and buildings: -€32,789
- Reserves +€309,733
up €309,733 (+7.8%), from €4.0m to €4.3m
of which Distributable reserves: +€309,733
- Other debts +€239,691
up €239,691 (+50.1%), from €477,966 to €717,656
- Gross operating margin +€160,347
up €160,347 (+11.8%), from €1.4m to €1.5m
- Financial income +€84,794
up €84,794 (+132.1%), from €64,191 to €148,985
- Taxes +€82,102
up €82,102 (+20.0%), from €410,436 to €492,538
- Financial charges -€25,857
down €25,857 (-70.0%), from €36,926 to €11,069
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 | €4,827,130 | €5,335,847 | +€508,717 | +10.5% |
| Fixed assets | 21/28 | €283,946 | €216,170 | -€67,776 | -23.9% |
| Intangible fixed assets | 21 | €2,859 | - | -€2,859 | |
| Tangible fixed assets | 22/27 | €278,862 | €213,945 | -€64,916 | -23.3% |
| Land and buildings | 22 | €183,616 | €150,827 | -€32,789 | -17.9% |
| Plant, machinery and equipment | 23 | €44,821 | €26,557 | -€18,263 | -40.7% |
| Furniture and vehicles | 24 | €50,426 | €36,561 | -€13,864 | -27.5% |
| Financial fixed assets | 28 | €2,225 | €2,225 | = | 0.0% |
| Current assets | 29/58 | €4,543,184 | €5,119,677 | +€576,493 | +12.7% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €855,262 | €653,245 | -€202,017 | -23.6% |
| Trade receivables | 40 | €255,199 | €472,407 | +€217,208 | +85.1% |
| Other amounts receivable | 41 | €600,063 | €180,838 | -€419,225 | -69.9% |
| Current investments | 50/53 | €3,075,292 | €2,968,992 | -€106,300 | -3.5% |
| Cash at bank and in hand | 54/58 | €612,630 | €1,456,826 | +€844,196 | +137.8% |
| Deferred charges and accrued income | 490/1 | - | €614 | +€614 | |
| Total equity and liabilities | 10/49 | €4,827,130 | €5,335,847 | +€508,717 | +10.5% |
| Equity | 10/15 | €4,000,016 | €4,309,749 | +€309,733 | +7.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €3,979,565 | €4,289,298 | +€309,733 | +7.8% |
| Tax-exempt reserves | 132 | €8,953 | €8,953 | = | 0.0% |
| Distributable reserves | 133 | €3,970,612 | €4,280,345 | +€309,733 | +7.8% |
| Amounts payable | 17/49 | €827,114 | €1,026,098 | +€198,984 | +24.1% |
| Amounts payable within one year | 42/48 | €827,114 | €1,026,098 | +€198,984 | +24.1% |
| Trade debts | 44 | €31,574 | €5,015 | -€26,559 | -84.1% |
| Suppliers | 440/4 | €31,574 | €5,015 | -€26,559 | -84.1% |
| Taxes, remuneration and social security | 45 | €317,574 | €303,426 | -€14,147 | -4.5% |
| Taxes | 450/3 | €311,259 | €297,925 | -€13,334 | -4.3% |
| Remuneration and social security | 454/9 | €6,314 | €5,501 | -€813 | -12.9% |
| Other amounts payable | 47/48 | €477,966 | €717,656 | +€239,691 | +50.1% |
| Remuneration, social security and pensions | 62 | €41,163 | €35,509 | -€5,654 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,987 | €67,776 | -€4,211 | -5.8% |
| Other operating charges | 640/8 | €181 | €412 | +€231 | +127.6% |
| Non-recurring operating charges | 66A | €9,955 | - | -€9,955 | |
| Gross operating margin | 9900 | €1,363,134 | €1,523,480 | +€160,347 | +11.8% |
| Operating profit (loss) | 9901 | €1,239,848 | €1,419,783 | +€179,935 | +14.5% |
| Financial income | 75/76B | €64,191 | €148,985 | +€84,794 | +132.1% |
| Recurring financial income | 75 | €64,191 | €148,985 | +€84,794 | +132.1% |
| Financial charges | 65/66B | €36,926 | €11,069 | -€25,857 | -70.0% |
| Recurring financial charges | 65 | €36,926 | €11,069 | -€25,857 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €1,267,113 | €1,557,699 | +€290,586 | +22.9% |
| Income taxes | 67/77 | €410,436 | €492,538 | +€82,102 | +20.0% |
| Profit (loss) for the period | 9904 | €856,676 | €1,065,161 | +€208,485 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €856,676 | €1,065,161 | +€208,485 | +24.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.