Scherp !: 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.
Scherp !
Largest movements
- Receivables within one year +€10,512
up €10,512 (+610.2%), from €1,723 to €12,235
of which Other amounts receivable: +€12,040
- Tangible fixed assets -€8,033
down €8,033 (-1.1%), from €743,248 to €735,215
of which Land and buildings: -€7,947
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,015
up €2,015 (+12.7%), from €15,901 to €17,915
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 | €745,400 | €747,818 | +€2,417 | +0.3% |
| Fixed assets | 21/28 | €743,248 | €735,215 | -€8,033 | -1.1% |
| Tangible fixed assets | 22/27 | €743,248 | €735,215 | -€8,033 | -1.1% |
| Land and buildings | 22 | €743,162 | €735,215 | -€7,947 | -1.1% |
| Furniture and vehicles | 24 | €86 | €0 | -€86 | -100.0% |
| Current assets | 29/58 | €2,152 | €12,602 | +€10,450 | +485.6% |
| Amounts receivable within one year | 40/41 | €1,723 | €12,235 | +€10,512 | +610.2% |
| Trade receivables | 40 | €1,723 | €195 | -€1,528 | -88.7% |
| Other amounts receivable | 41 | - | €12,040 | +€12,040 | |
| Cash at bank and in hand | 54/58 | €429 | €367 | -€62 | -14.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €745,400 | €747,818 | +€2,417 | +0.3% |
| Equity | 10/15 | €723,091 | €730,273 | +€7,182 | +1.0% |
| Contributions | 10/11 | €762,400 | €762,400 | = | 0.0% |
| Reserves | 13 | €2,800 | €2,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €945 | €945 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,109 | -€34,927 | +€7,182 | +17.1% |
| Amounts payable | 17/49 | €22,309 | €17,544 | -€4,765 | -21.4% |
| Amounts payable within one year | 42/48 | €22,309 | €17,544 | -€4,765 | -21.4% |
| Trade debts | 44 | €849 | €2,219 | +€1,370 | +161.3% |
| Suppliers | 440/4 | €849 | €2,219 | +€1,370 | +161.3% |
| Other amounts payable | 47/48 | €21,460 | €15,325 | -€6,135 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,195 | €8,033 | -€162 | -2.0% |
| Other operating charges | 640/8 | €2,699 | €2,789 | +€90 | +3.3% |
| Gross operating margin | 9900 | €15,901 | €17,915 | +€2,015 | +12.7% |
| Operating profit (loss) | 9901 | €5,007 | €7,094 | +€2,087 | +41.7% |
| Financial income | 75/76B | €296 | €227 | -€69 | -23.2% |
| Recurring financial income | 75 | €296 | €227 | -€69 | -23.2% |
| Financial charges | 65/66B | €247 | €139 | -€108 | -43.8% |
| Recurring financial charges | 65 | €247 | €139 | -€108 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €5,056 | €7,182 | +€2,126 | +42.0% |
| Profit (loss) for the period | 9904 | €5,056 | €7,182 | +€2,126 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,056 | €7,182 | +€2,126 | +42.0% |
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.