SCHEUNIS & Co: 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.
SCHEUNIS & Co
Largest movements
- Cash -€36,384
down €36,384 (-22.9%), from €158,535 to €122,151
mainly Other debts (-€58,785) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets +€6,144
up €6,144 (+37.4%), from €16,424 to €22,568
- Other debts -€58,785
down €58,785 (-64.6%), from €91,022 to €32,237
- Reserves +€41,156
up €41,156 (+275%), from €14,975 to €56,130
- Profit (loss) carried forward -€15,203
down €15,203 (-36.9%), from €41,156 to €25,953
- Trade debts -€4,479
down €4,479 (-95.1%), from €4,710 to €231
- Tax, wage and social debts +€4,036
up €4,036 (+20.3%), from €19,927 to €23,964
- Gross operating margin -€22,249
down €22,249 (-18.5%), from €120,421 to €98,172
- Depreciation -€7,096
down €7,096 (-74.6%), from €9,517 to €2,421
- Taxes -€6,274
down €6,274 (-24.5%), from €25,616 to €19,342
- Financial charges +€6,198
up €6,198 (+1,099%), from €564 to €6,762
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 | €186,790 | €153,515 | -€33,275 | -17.8% |
| Fixed assets | 21/28 | €16,424 | €22,568 | +€6,144 | +37.4% |
| Tangible fixed assets | 22/27 | €16,424 | €22,568 | +€6,144 | +37.4% |
| Plant, machinery and equipment | 23 | €16,424 | €22,568 | +€6,144 | +37.4% |
| Current assets | 29/58 | €170,367 | €130,947 | -€39,419 | -23.1% |
| Amounts receivable within one year | 40/41 | €10,242 | €8,796 | -€1,446 | -14.1% |
| Trade receivables | 40 | €9,094 | €7,186 | -€1,908 | -21.0% |
| Other amounts receivable | 41 | €1,147 | €1,610 | +€463 | +40.3% |
| Cash at bank and in hand | 54/58 | €158,535 | €122,151 | -€36,384 | -22.9% |
| Deferred charges and accrued income | 490/1 | €1,590 | - | -€1,590 | |
| Total equity and liabilities | 10/49 | €186,790 | €153,515 | -€33,275 | -17.8% |
| Equity | 10/15 | €71,130 | €97,083 | +€25,953 | +36.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €14,975 | €56,130 | +€41,156 | +275% |
| Distributable reserves | 133 | €14,975 | €56,130 | +€41,156 | +275% |
| Profit (loss) carried forward | 14 | €41,156 | €25,953 | -€15,203 | -36.9% |
| Amounts payable | 17/49 | €115,660 | €56,432 | -€59,228 | -51.2% |
| Amounts payable within one year | 42/48 | €115,660 | €56,432 | -€59,228 | -51.2% |
| Trade debts | 44 | €4,710 | €231 | -€4,479 | -95.1% |
| Suppliers | 440/4 | €4,710 | €231 | -€4,479 | -95.1% |
| Taxes, remuneration and social security | 45 | €19,927 | €23,964 | +€4,036 | +20.3% |
| Taxes | 450/3 | €19,927 | €23,964 | +€4,036 | +20.3% |
| Other amounts payable | 47/48 | €91,022 | €32,237 | -€58,785 | -64.6% |
| Remuneration, social security and pensions | 62 | €3,075 | €3,445 | +€371 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,517 | €2,421 | -€7,096 | -74.6% |
| Other operating charges | 640/8 | €1,508 | €1,298 | -€210 | -13.9% |
| Gross operating margin | 9900 | €120,421 | €98,172 | -€22,249 | -18.5% |
| Operating profit (loss) | 9901 | €106,321 | €91,008 | -€15,313 | -14.4% |
| Financial income | 75/76B | €1,014 | €1,049 | +€35 | +3.4% |
| Recurring financial income | 75 | €1,014 | €1,049 | +€35 | +3.4% |
| Financial charges | 65/66B | €564 | €6,762 | +€6,198 | +1,099% |
| Recurring financial charges | 65 | €564 | €6,762 | +€6,198 | +1,099% |
| Profit (loss) for the period before taxes | 9903 | €106,772 | €85,295 | -€21,477 | -20.1% |
| Income taxes | 67/77 | €25,616 | €19,342 | -€6,274 | -24.5% |
| Profit (loss) for the period | 9904 | €81,156 | €65,953 | -€15,203 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €81,156 | €65,953 | -€15,203 | -18.7% |
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.