Schellens Benny: 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 Benny
Largest movements
- Receivables within one year -€14,649
down €14,649 (-24.6%), from €59,636 to €44,987
of which Trade receivables: -€9,573
- Stocks and contracts +€10,713
up €10,713 (+70.4%), from €15,210 to €25,923
of which Stocks: +€7,560
- Cash +€10,089
up €10,089 (+14.5%), from €69,376 to €79,465
mainly Other debts (+€19,030) and Receivables within one year (+€14,649)
- Tangible fixed assets -€6,688
down €6,688 (-35.3%), from €18,939 to €12,252
of which Leasing and similar rights: -€4,224
- Other debts +€19,030
up €19,030 (+35.1%), from €54,193 to €73,223
- Profit (loss) carried forward -€16,105
down €16,105 (-103%), from -€15,591 to -€31,696
- Tax, wage and social debts +€8,748
new in 2025: €8,748
- Advances received -€3,695
no longer reported in 2025 (was €3,695)
- Trade debts -€3,329
down €3,329 (-10.1%), from €32,804 to €29,475
- Financial charges +€14,879
up €14,879 (+53.0%), from €28,092 to €42,972
- Gross operating margin -€9,106
down €9,106 (-18.5%), from €49,290 to €40,184
- Depreciation -€3,439
down €3,439 (-25.4%), from €13,531 to €10,092
- Other operating charges +€626
up €626 (+30.6%), from €2,048 to €2,674
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 | €166,607 | €166,675 | +€68 | 0.0% |
| Fixed assets | 21/28 | €18,939 | €12,252 | -€6,688 | -35.3% |
| Tangible fixed assets | 22/27 | €18,939 | €12,252 | -€6,688 | -35.3% |
| Plant, machinery and equipment | 23 | €13,257 | €10,198 | -€3,060 | -23.1% |
| Furniture and vehicles | 24 | €1,458 | €2,054 | +€596 | +40.9% |
| Leasing and similar rights | 25 | €4,224 | - | -€4,224 | |
| Current assets | 29/58 | €147,667 | €154,423 | +€6,756 | +4.6% |
| Stocks and contracts in progress | 3 | €15,210 | €25,923 | +€10,713 | +70.4% |
| Stocks | 30/36 | €8,925 | €16,486 | +€7,560 | +84.7% |
| Contracts in progress | 37 | €6,285 | €9,438 | +€3,153 | +50.2% |
| Amounts receivable within one year | 40/41 | €59,636 | €44,987 | -€14,649 | -24.6% |
| Trade receivables | 40 | €51,804 | €42,231 | -€9,573 | -18.5% |
| Other amounts receivable | 41 | €7,833 | €2,756 | -€5,077 | -64.8% |
| Cash at bank and in hand | 54/58 | €69,376 | €79,465 | +€10,089 | +14.5% |
| Deferred charges and accrued income | 490/1 | €3,444 | €4,048 | +€604 | +17.5% |
| Total equity and liabilities | 10/49 | €166,607 | €166,675 | +€68 | 0.0% |
| Equity | 10/15 | €62,767 | €46,662 | -€16,105 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,158 | €72,158 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €51,548 | €51,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,591 | -€31,696 | -€16,105 | -103% |
| Amounts payable | 17/49 | €103,840 | €120,013 | +€16,173 | +15.6% |
| Amounts payable after more than one year | 17 | €5,019 | €2,571 | -€2,448 | -48.8% |
| Financial debts | 170/4 | €5,019 | €2,571 | -€2,448 | -48.8% |
| Amounts payable within one year | 42/48 | €98,820 | €117,442 | +€18,622 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €5,140 | €3,008 | -€2,131 | -41.5% |
| Financial debts | 43 | €2,988 | €2,989 | +€0 | 0.0% |
| Other loans | 439 | €2,988 | €2,989 | +€0 | 0.0% |
| Trade debts | 44 | €32,804 | €29,475 | -€3,329 | -10.1% |
| Suppliers | 440/4 | €32,804 | €29,475 | -€3,329 | -10.1% |
| Advances received on contracts in progress | 46 | €3,695 | - | -€3,695 | |
| Taxes, remuneration and social security | 45 | - | €8,748 | +€8,748 | |
| Taxes | 450/3 | - | €8,748 | +€8,748 | |
| Other amounts payable | 47/48 | €54,193 | €73,223 | +€19,030 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,531 | €10,092 | -€3,439 | -25.4% |
| Other operating charges | 640/8 | €2,048 | €2,674 | +€626 | +30.6% |
| Gross operating margin | 9900 | €49,290 | €40,184 | -€9,106 | -18.5% |
| Operating profit (loss) | 9901 | €33,711 | €27,419 | -€6,293 | -18.7% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €28,092 | €42,972 | +€14,879 | +53.0% |
| Recurring financial charges | 65 | €28,092 | €42,972 | +€14,879 | +53.0% |
| Profit (loss) for the period before taxes | 9903 | €5,626 | -€15,553 | -€21,179 | |
| Income taxes | 67/77 | €505 | €552 | +€47 | +9.3% |
| Profit (loss) for the period | 9904 | €5,121 | -€16,105 | -€21,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,121 | -€16,105 | -€21,226 |
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 16 October 2026 via checked.be.