SCHELLES EN ZONEN: 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.
SCHELLES EN ZONEN
Largest movements
- Cash -€150,700
down €150,700 (-75.4%), from €199,824 to €49,124
mainly Trade debts (-€82,967) and Receivables after one year (-€70,000)
- Receivables after one year +€70,000
new in 2025: €70,000
- Receivables within one year +€30,028
up €30,028 (+12.5%), from €240,259 to €270,287
of which Trade receivables: +€24,184
- Deferred charges and accrued income +€5,965
up €5,965 (+612%), from €975 to €6,940
- Trade debts -€82,967
down €82,967 (-41.7%), from €198,950 to €115,982
- Reserves +€23,125
up €23,125 (+18.9%), from €122,176 to €145,301
of which Distributable reserves: +€23,125
- Tax, wage and social debts +€12,155
new in 2025: €12,155
- Gross operating margin -€111,589
down €111,589 (-74.5%), from €149,717 to €38,129
- Other operating charges -€67,331
down €67,331 (-97.1%), from €69,369 to €2,038
- Write-downs +€59,953
no longer reported in 2025 (was -€59,953)
- Staff costs -€55,783
no longer reported in 2025 (was €55,783)
- Financial charges -€3,466
down €3,466 (-37.4%), from €9,272 to €5,806
of which Non-recurring financial charges: -€4,239
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 | €442,053 | €397,062 | -€44,991 | -10.2% |
| Fixed assets | 21/28 | €994 | €710 | -€284 | -28.6% |
| Tangible fixed assets | 22/27 | €582 | €297 | -€284 | -48.9% |
| Furniture and vehicles | 24 | €582 | €297 | -€284 | -48.9% |
| Financial fixed assets | 28 | €413 | €413 | = | 0.0% |
| Current assets | 29/58 | €441,058 | €396,352 | -€44,707 | -10.1% |
| Amounts receivable after more than one year | 29 | - | €70,000 | +€70,000 | |
| Other amounts receivable | 291 | - | €70,000 | +€70,000 | |
| Amounts receivable within one year | 40/41 | €240,259 | €270,287 | +€30,028 | +12.5% |
| Trade receivables | 40 | €173,491 | €197,675 | +€24,184 | +13.9% |
| Other amounts receivable | 41 | €66,768 | €72,612 | +€5,844 | +8.8% |
| Cash at bank and in hand | 54/58 | €199,824 | €49,124 | -€150,700 | -75.4% |
| Deferred charges and accrued income | 490/1 | €975 | €6,940 | +€5,965 | +612% |
| Total equity and liabilities | 10/49 | €442,053 | €397,062 | -€44,991 | -10.2% |
| Equity | 10/15 | €222,176 | €245,301 | +€23,125 | +10.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €122,176 | €145,301 | +€23,125 | +18.9% |
| Tax-exempt reserves | 132 | €8,945 | €8,945 | = | 0.0% |
| Distributable reserves | 133 | €113,230 | €136,356 | +€23,125 | +20.4% |
| Amounts payable | 17/49 | €219,877 | €151,761 | -€68,116 | -31.0% |
| Amounts payable within one year | 42/48 | €219,877 | €151,361 | -€68,516 | -31.2% |
| Trade debts | 44 | €198,950 | €115,982 | -€82,967 | -41.7% |
| Suppliers | 440/4 | €198,950 | €115,982 | -€82,967 | -41.7% |
| Taxes, remuneration and social security | 45 | - | €12,155 | +€12,155 | |
| Taxes | 450/3 | - | €12,155 | +€12,155 | |
| Other amounts payable | 47/48 | €20,928 | €23,223 | +€2,296 | +11.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €55,783 | - | -€55,783 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €284 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€59,953 | - | +€59,953 | |
| Other operating charges | 640/8 | €69,369 | €2,038 | -€67,331 | -97.1% |
| Gross operating margin | 9900 | €149,717 | €38,129 | -€111,589 | -74.5% |
| Operating profit (loss) | 9901 | €84,235 | €35,807 | -€48,428 | -57.5% |
| Financial income | 75/76B | €5,160 | €5,855 | +€695 | +13.5% |
| Recurring financial income | 75 | €5,160 | €5,855 | +€695 | +13.5% |
| Financial charges | 65/66B | €9,272 | €5,806 | -€3,466 | -37.4% |
| Recurring financial charges | 65 | €5,033 | €5,806 | +€774 | +15.4% |
| Non-recurring financial charges | 66B | €4,239 | - | -€4,239 | |
| Profit (loss) for the period before taxes | 9903 | €80,123 | €35,856 | -€44,268 | -55.2% |
| Income taxes | 67/77 | €9,013 | €11,064 | +€2,052 | +22.8% |
| Profit (loss) for the period | 9904 | €71,111 | €24,791 | -€46,319 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,111 | €24,791 | -€46,319 | -65.1% |
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 20 October 2026 via checked.be.