Schellens Automatic Systems: 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.
Schellens Automatic Systems
Largest movements
- Cash +€86,945
up €86,945 (+70.7%), from €122,971 to €209,916
mainly Net result for the year (+€99,414) and Tax, wage and social debts (+€16,049)
- Tangible fixed assets -€13,657
down €13,657 (-10.8%), from €126,778 to €113,121
of which Furniture and vehicles: -€10,009
- Reserves +€88,310
up €88,310 (+4749.9%), from €1,859 to €90,169
of which Distributable reserves: +€90,169
- Other debts -€20,463
down €20,463 (-50.5%), from €40,560 to €20,097
- Tax, wage and social debts +€16,049
up €16,049 (+304.7%), from €5,268 to €21,317
of which Taxes: +€19,749
- Trade debts -€15,560
down €15,560 (-18.7%), from €83,038 to €67,478
- Profit (loss) carried forward +€11,104
no longer reported in 2025 (was -€11,104)
- Gross operating margin +€120,466
up €120,466 (+361.1%), from €33,357 to €153,823
- Taxes +€35,986
up €35,986 (+21734.7%), from €166 to €36,152
- Financial charges -€4,754
down €4,754 (-77.4%), from €6,140 to €1,386
- Depreciation -€1,605
down €1,605 (-10.5%), from €15,262 to €13,657
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 | €413,175 | €486,640 | +€73,465 | +17.8% |
| Fixed assets | 21/28 | €126,778 | €113,121 | -€13,657 | -10.8% |
| Tangible fixed assets | 22/27 | €126,778 | €113,121 | -€13,657 | -10.8% |
| Land and buildings | 22 | €103,917 | €100,516 | -€3,400 | -3.3% |
| Plant, machinery and equipment | 23 | €449 | €202 | -€248 | -55.1% |
| Furniture and vehicles | 24 | €22,412 | €12,403 | -€10,009 | -44.7% |
| Current assets | 29/58 | €286,396 | €373,519 | +€87,122 | +30.4% |
| Stocks and contracts in progress | 3 | €95,860 | €96,187 | +€327 | +0.3% |
| Stocks | 30/36 | €95,860 | €96,187 | +€327 | +0.3% |
| Amounts receivable within one year | 40/41 | €63,435 | €66,714 | +€3,278 | +5.2% |
| Trade receivables | 40 | €63,435 | €64,191 | +€755 | +1.2% |
| Other amounts receivable | 41 | - | €2,523 | +€2,523 | |
| Cash at bank and in hand | 54/58 | €122,971 | €209,916 | +€86,945 | +70.7% |
| Deferred charges and accrued income | 490/1 | €4,130 | €702 | -€3,428 | -83.0% |
| Total equity and liabilities | 10/49 | €413,175 | €486,640 | +€73,465 | +17.8% |
| Equity | 10/15 | €278,004 | €377,418 | +€99,414 | +35.8% |
| Contributions | 10/11 | €287,248 | €287,248 | = | 0.0% |
| Reserves | 13 | €1,859 | €90,169 | +€88,310 | +4749.9% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €90,169 | +€90,169 | |
| Profit (loss) carried forward | 14 | -€11,104 | - | +€11,104 | |
| Amounts payable | 17/49 | €135,171 | €109,222 | -€25,949 | -19.2% |
| Amounts payable within one year | 42/48 | €135,171 | €108,892 | -€26,279 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €6,305 | - | -€6,305 | |
| Trade debts | 44 | €83,038 | €67,478 | -€15,560 | -18.7% |
| Suppliers | 440/4 | €83,038 | €67,478 | -€15,560 | -18.7% |
| Taxes, remuneration and social security | 45 | €5,268 | €21,317 | +€16,049 | +304.7% |
| Taxes | 450/3 | €1,568 | €21,317 | +€19,749 | +1259.7% |
| Remuneration and social security | 454/9 | €3,700 | - | -€3,700 | |
| Other amounts payable | 47/48 | €40,560 | €20,097 | -€20,463 | -50.5% |
| Accrued charges and deferred income | 492/3 | - | €330 | +€330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,262 | €13,657 | -€1,605 | -10.5% |
| Other operating charges | 640/8 | €3,896 | €5,408 | +€1,512 | +38.8% |
| Gross operating margin | 9900 | €33,357 | €153,823 | +€120,466 | +361.1% |
| Operating profit (loss) | 9901 | €14,198 | €134,758 | +€120,560 | +849.1% |
| Financial income | 75/76B | €1,886 | €2,193 | +€307 | +16.3% |
| Recurring financial income | 75 | €1,886 | €2,193 | +€307 | +16.3% |
| Financial charges | 65/66B | €6,140 | €1,386 | -€4,754 | -77.4% |
| Recurring financial charges | 65 | €6,140 | €1,386 | -€4,754 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €9,945 | €135,566 | +€125,621 | +1263.2% |
| Income taxes | 67/77 | €166 | €36,152 | +€35,986 | +21734.7% |
| Profit (loss) for the period | 9904 | €9,779 | €99,414 | +€89,635 | +916.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,779 | €99,414 | +€89,635 | +916.6% |
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.