Scheut: 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.
Scheut
Largest movements
- Cash +€41,283
up €41,283 (+303.1%), from €13,620 to €54,904
mainly Net result for the year (+€37,653) and Other debts (+€10,541)
- Deferred charges and accrued income +€1,744
up €1,744 (+174.7%), from €998 to €2,743
- Reserves +€10,918
up €10,918 (+27.2%), from €40,202 to €51,120
of which Distributable reserves: +€10,918
- Other debts +€10,541
up €10,541 (+586.2%), from €1,798 to €12,339
- Profit (loss) carried forward +€9,592
up €9,592 (+24.2%), from -€39,681 to -€30,089
- Current portion of long-term debt +€7,460
new in 2024: €7,460
- Trade debts +€1,870
up €1,870 (+83.6%), from €2,238 to €4,108
- Gross operating margin +€45,519
up €45,519 (+627.4%), from €7,255 to €52,774
- Taxes +€9,811
up €9,811 (+307.6%), from €3,189 to €13,000
- Depreciation -€1,393
down €1,393 (-57.1%), from €2,439 to €1,046
- Other operating charges +€1,020
up €1,020 (+243.4%), from €419 to €1,439
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.
Cash bridge derived
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 | €63,626 | €105,790 | +€42,163 | +66.3% |
| Fixed assets | 21/28 | €1,947 | €900 | -€1,046 | -53.7% |
| Tangible fixed assets | 22/27 | €1,947 | €900 | -€1,046 | -53.7% |
| Plant, machinery and equipment | 23 | €322 | €201 | -€121 | -37.7% |
| Furniture and vehicles | 24 | €1,624 | €700 | -€925 | -56.9% |
| Current assets | 29/58 | €61,680 | €104,889 | +€43,210 | +70.1% |
| Amounts receivable after more than one year | 29 | €15,590 | €15,590 | = | 0.0% |
| Other amounts receivable | 291 | €15,590 | €15,590 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,312 | €2,494 | +€182 | +7.9% |
| Trade receivables | 40 | €2,312 | €2,494 | +€182 | +7.9% |
| Current investments | 50/53 | €29,158 | €29,158 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,620 | €54,904 | +€41,283 | +303.1% |
| Deferred charges and accrued income | 490/1 | €998 | €2,743 | +€1,744 | +174.7% |
| Total equity and liabilities | 10/49 | €63,626 | €105,790 | +€42,163 | +66.3% |
| Equity | 10/15 | €50,521 | €71,031 | +€20,510 | +40.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €40,202 | €51,120 | +€10,918 | +27.2% |
| Non-distributable reserves | 130/1 | €120 | €120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €120 | €120 | = | 0.0% |
| Tax-exempt reserves | 132 | €252 | €252 | = | 0.0% |
| Distributable reserves | 133 | €39,830 | €50,748 | +€10,918 | +27.4% |
| Profit (loss) carried forward | 14 | -€39,681 | -€30,089 | +€9,592 | +24.2% |
| Amounts payable | 17/49 | €13,105 | €34,758 | +€21,653 | +165.2% |
| Amounts payable within one year | 42/48 | €13,105 | €34,758 | +€21,653 | +165.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,460 | +€7,460 | |
| Trade debts | 44 | €2,238 | €4,108 | +€1,870 | +83.6% |
| Suppliers | 440/4 | €2,238 | €4,108 | +€1,870 | +83.6% |
| Taxes, remuneration and social security | 45 | €9,069 | €10,850 | +€1,781 | +19.6% |
| Taxes | 450/3 | €5,558 | €10,850 | +€5,293 | +95.2% |
| Remuneration and social security | 454/9 | €3,511 | €0 | -€3,511 | -100.0% |
| Other amounts payable | 47/48 | €1,798 | €12,339 | +€10,541 | +586.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,439 | €1,046 | -€1,393 | -57.1% |
| Other operating charges | 640/8 | €419 | €1,439 | +€1,020 | +243.4% |
| Gross operating margin | 9900 | €7,255 | €52,774 | +€45,519 | +627.4% |
| Operating profit (loss) | 9901 | €4,396 | €50,288 | +€45,892 | +1043.9% |
| Financial income | 75/76B | €846 | €937 | +€91 | +10.7% |
| Recurring financial income | 75 | €846 | €937 | +€91 | +10.7% |
| Financial charges | 65/66B | €943 | €572 | -€370 | -39.3% |
| Recurring financial charges | 65 | €943 | €572 | -€370 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €4,300 | €50,653 | +€46,353 | +1077.9% |
| Income taxes | 67/77 | €3,189 | €13,000 | +€9,811 | +307.6% |
| Profit (loss) for the period | 9904 | €1,111 | €37,653 | +€36,542 | +3289.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,111 | €37,653 | +€36,542 | +3289.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.