SCHERPEREEL: 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.
SCHERPEREEL
Largest movements
- Receivables within one year +€94,982
up €94,982 (+103%), from €92,065 to €187,047
of which Other amounts receivable: +€94,982
- Cash -€9,530
down €9,530 (-39.3%), from €24,276 to €14,747
mainly Receivables within one year (-€94,982)
- Tangible fixed assets -€3,984
down €3,984 (-27.3%), from €14,568 to €10,584
- Reserves +€44,593
up €44,593 (+22.5%), from €198,158 to €242,752
of which Distributable reserves: +€44,593
- Tax, wage and social debts +€30,857
up €30,857 (+95.5%), from €32,297 to €63,154
- Trade debts +€6,018
up €6,018 (+18.3%), from €32,954 to €38,973
- Gross operating margin +€17,961
up €17,961 (+33.5%), from €53,665 to €71,627
- Financial income +€4,600
up €4,600 (+58.0%), from €7,928 to €12,528
- Taxes +€4,114
up €4,114 (+16.1%), from €25,548 to €29,663
- Staff costs -€3,039
no longer reported in 2024 (was €3,039)
- Other operating charges +€2,306
up €2,306 (+162%), from €1,420 to €3,726
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €275,909 | €357,378 | +€81,468 | +29.5% |
| Fixed assets | 21/28 | €14,568 | €10,584 | -€3,984 | -27.3% |
| Tangible fixed assets | 22/27 | €14,568 | €10,584 | -€3,984 | -27.3% |
| Furniture and vehicles | 24 | €14,568 | €10,584 | -€3,984 | -27.3% |
| Current assets | 29/58 | €261,341 | €346,793 | +€85,452 | +32.7% |
| Amounts receivable after more than one year | 29 | €145,000 | €145,000 | = | 0.0% |
| Other amounts receivable | 291 | €145,000 | €145,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,065 | €187,047 | +€94,982 | +103% |
| Trade receivables | 40 | €1,646 | €1,646 | = | 0.0% |
| Other amounts receivable | 41 | €90,419 | €185,401 | +€94,982 | +105% |
| Cash at bank and in hand | 54/58 | €24,276 | €14,747 | -€9,530 | -39.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €275,909 | €357,378 | +€81,468 | +29.5% |
| Equity | 10/15 | €210,658 | €255,252 | +€44,593 | +21.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €198,158 | €242,752 | +€44,593 | +22.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €198,158 | €242,752 | +€44,593 | +22.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €65,251 | €102,126 | +€36,875 | +56.5% |
| Amounts payable within one year | 42/48 | €65,251 | €102,126 | +€36,875 | +56.5% |
| Trade debts | 44 | €32,954 | €38,973 | +€6,018 | +18.3% |
| Suppliers | 440/4 | €32,954 | €38,973 | +€6,018 | +18.3% |
| Taxes, remuneration and social security | 45 | €32,297 | €63,154 | +€30,857 | +95.5% |
| Taxes | 450/3 | €32,297 | €63,154 | +€30,857 | +95.5% |
| Remuneration, social security and pensions | 62 | €3,039 | - | -€3,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,477 | €3,984 | +€1,507 | +60.8% |
| Other operating charges | 640/8 | €1,420 | €3,726 | +€2,306 | +162% |
| Gross operating margin | 9900 | €53,665 | €71,627 | +€17,961 | +33.5% |
| Operating profit (loss) | 9901 | €46,729 | €63,917 | +€17,188 | +36.8% |
| Financial income | 75/76B | €7,928 | €12,528 | +€4,600 | +58.0% |
| Recurring financial income | 75 | €7,928 | €12,528 | +€4,600 | +58.0% |
| Financial charges | 65/66B | €2,153 | €2,189 | +€36 | +1.7% |
| Recurring financial charges | 65 | €2,153 | €2,189 | +€36 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €52,504 | €74,256 | +€21,752 | +41.4% |
| Income taxes | 67/77 | €25,548 | €29,663 | +€4,114 | +16.1% |
| Profit (loss) for the period | 9904 | €26,956 | €44,593 | +€17,637 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,956 | €44,593 | +€17,637 | +65.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.