Schelles: 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.
Schelles
Largest movements
- Receivables within one year +€69,619
up €69,619 (+52.3%), from €133,062 to €202,681
of which Trade receivables: +€72,629
- Tangible fixed assets -€34,184
down €34,184 (-19.7%), from €173,499 to €139,315
of which Leasing and similar rights: -€21,038
- Cash +€30,461
up €30,461 (+190.8%), from €15,967 to €46,428
mainly Depreciation (+€44,004) and Net result for the year (+€42,464)
- Stocks and contracts -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Reserves +€42,464
up €42,464 (+25.6%), from €165,753 to €208,217
- Trade debts +€40,919
up €40,919 (+1011.4%), from €4,046 to €44,965
- Debts after one year -€19,293
down €19,293 (-14.6%), from €132,571 to €113,279
of which Financial debts: -€19,293
- Current portion of long-term debt -€11,315
down €11,315 (-37.0%), from €30,607 to €19,293
- Tax, wage and social debts +€5,722
up €5,722 (+79.3%), from €7,215 to €12,937
- Gross operating margin +€20,348
up €20,348 (+25.2%), from €80,679 to €101,027
- Depreciation -€6,262
down €6,262 (-12.5%), from €50,266 to €44,004
- Taxes +€5,115
up €5,115 (+83.0%), from €6,165 to €11,281
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 | €366,149 | €421,287 | +€55,138 | +15.1% |
| Fixed assets | 21/28 | €203,562 | €168,378 | -€35,184 | -17.3% |
| Intangible fixed assets | 21 | €5,063 | €4,063 | -€1,000 | -19.8% |
| Tangible fixed assets | 22/27 | €173,499 | €139,315 | -€34,184 | -19.7% |
| Plant, machinery and equipment | 23 | €31,870 | €31,656 | -€214 | -0.7% |
| Furniture and vehicles | 24 | €31,886 | €19,254 | -€12,632 | -39.6% |
| Leasing and similar rights | 25 | €108,524 | €87,486 | -€21,038 | -19.4% |
| Other tangible fixed assets | 26 | €1,219 | €919 | -€300 | -24.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €162,587 | €252,909 | +€90,322 | +55.6% |
| Stocks and contracts in progress | 3 | €10,000 | €0 | -€10,000 | -100.0% |
| Contracts in progress | 37 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €133,062 | €202,681 | +€69,619 | +52.3% |
| Trade receivables | 40 | €15,503 | €88,132 | +€72,629 | +468.5% |
| Other amounts receivable | 41 | €117,559 | €114,549 | -€3,010 | -2.6% |
| Cash at bank and in hand | 54/58 | €15,967 | €46,428 | +€30,461 | +190.8% |
| Deferred charges and accrued income | 490/1 | €3,558 | €3,800 | +€241 | +6.8% |
| Total equity and liabilities | 10/49 | €366,149 | €421,287 | +€55,138 | +15.1% |
| Equity | 10/15 | €175,753 | €218,217 | +€42,464 | +24.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €165,753 | €208,217 | +€42,464 | +25.6% |
| Distributable reserves | 133 | €165,753 | €208,217 | +€42,464 | +25.6% |
| Amounts payable | 17/49 | €190,395 | €203,069 | +€12,674 | +6.7% |
| Amounts payable after more than one year | 17 | €132,571 | €113,279 | -€19,293 | -14.6% |
| Financial debts | 170/4 | €31,108 | €11,815 | -€19,293 | -62.0% |
| Other amounts payable | 178/9 | €101,464 | €101,464 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,824 | €89,791 | +€31,967 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | €30,607 | €19,293 | -€11,315 | -37.0% |
| Trade debts | 44 | €4,046 | €44,965 | +€40,919 | +1011.4% |
| Suppliers | 440/4 | €4,046 | €44,965 | +€40,919 | +1011.4% |
| Taxes, remuneration and social security | 45 | €7,215 | €12,937 | +€5,722 | +79.3% |
| Taxes | 450/3 | €7,215 | €12,937 | +€5,722 | +79.3% |
| Other amounts payable | 47/48 | €15,956 | €12,596 | -€3,359 | -21.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,266 | €44,004 | -€6,262 | -12.5% |
| Other operating charges | 640/8 | €1,733 | €1,642 | -€91 | -5.2% |
| Gross operating margin | 9900 | €80,679 | €101,027 | +€20,348 | +25.2% |
| Operating profit (loss) | 9901 | €28,681 | €55,382 | +€26,700 | +93.1% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100.0% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100.0% |
| Financial charges | 65/66B | €2,385 | €1,637 | -€748 | -31.4% |
| Recurring financial charges | 65 | €2,385 | €1,637 | -€748 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €26,317 | €53,745 | +€27,428 | +104.2% |
| Income taxes | 67/77 | €6,165 | €11,281 | +€5,115 | +83.0% |
| Profit (loss) for the period | 9904 | €20,152 | €42,464 | +€22,312 | +110.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,152 | €42,464 | +€22,312 | +110.7% |
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 4 October 2026 via checked.be.