SCHEYS BETON: 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.
What changed
SCHEYS BETON
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€595,792
2024 · €336,990+€258,801
Equity
€4.1m
2024 · €4.0m+€44,556
Cash
€794,352
2024 · €502,082+€292,270
Balance sheet total
€5.4m
2024 · €5.1m+€296,506
Largest movements
Assets
- Current investments +€602,110
up €602,110, from €0 to €602,110
- Tangible fixed assets -€438,391
down €438,391 (-19.0%), from €2.3m to €1.9m
of which Land and buildings: -€508,130
- Cash +€292,270
up €292,270 (+58.2%), from €502,082 to €794,352
mainly Net result for the year (+€595,792) and Investment in fixed assets (net) (+€294,460)
- Receivables within one year -€150,846
down €150,846 (-25.7%), from €587,602 to €436,756
of which Trade receivables: -€166,369
Equity and liabilities
- Accrued charges and deferred income +€190,570
up €190,570 (+870%), from €21,900 to €212,470
- Other debts +€91,980
up €91,980 (+19.7%), from €466,820 to €558,801
- Reserves +€88,268
up €88,268 (+13.3%), from €663,614 to €751,882
of which Tax-exempt reserves: +€88,268
Income statement
- Gross operating margin +€308,461
up €308,461 (+39.4%), from €782,006 to €1.1m
- Depreciation -€90,620
down €90,620 (-38.7%), from €234,453 to €143,832
- Write-downs +€79,676
up €79,676, from -€79,676 to €0
- Taxes +€73,198
up €73,198 (+902%), from €8,113 to €81,312
- Other operating charges -€20,622
down €20,622 (-37.1%), from €55,537 to €34,915
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.
Result 2024
€336,990
Gross operating margin
+€308,461
Staff costs
+€2,730
Depreciation
+€90,620
Write-downs
-€79,676
Other operating charges
+€20,622
Other operating items
-€57
Financial income
-€16,118
Financial charges
+€7,181
Taxes
-€73,198
Deferred taxes and other
-€1,763
Result 2025
€595,792
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.2m
Investment
-€307,650
Financing
-€590,629
Cash 2024
€502,082
From operations (derived)
+€1.2m
Net result for the year
+€595,792
Depreciation
+€143,832
Stocks and contracts
+€7,370
Receivables within one year
+€150,846
Deferred charges and accrued income
+€1,365
Provisions
-€5,661
Trade debts
+€1,902
Tax, wage and social debts
+€12,553
Other debts
+€91,980
Accrued charges and deferred income
+€190,570
Investment (derived)
-€307,650
Investment in fixed assets (net)
+€294,460
Current investments
-€602,110
Financing
-€590,629
Debts after one year
-€3,000
Current portion of long-term debt
-€36,394
Contributions, distributions and other
-€551,236
Cash 2025
€794,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,116,092 | €5,412,598 | +€296,506 | +5.8% |
| Fixed assets | 21/28 | €2,307,035 | €1,868,742 | -€438,293 | -19.0% |
| Tangible fixed assets | 22/27 | €2,306,411 | €1,868,020 | -€438,391 | -19.0% |
| Land and buildings | 22 | €2,006,976 | €1,498,846 | -€508,130 | -25.3% |
| Plant, machinery and equipment | 23 | €216,672 | €317,449 | +€100,777 | +46.5% |
| Furniture and vehicles | 24 | €82,763 | €51,725 | -€31,038 | -37.5% |
| Financial fixed assets | 28 | €624 | €722 | +€98 | +15.7% |
| Current assets | 29/58 | €2,809,057 | €3,543,856 | +€734,799 | +26.2% |
| Stocks and contracts in progress | 3 | €1,716,915 | €1,709,545 | -€7,370 | -0.4% |
| Stocks | 30/36 | €1,716,915 | €1,709,545 | -€7,370 | -0.4% |
| Amounts receivable within one year | 40/41 | €587,602 | €436,756 | -€150,846 | -25.7% |
| Trade receivables | 40 | €528,862 | €362,493 | -€166,369 | -31.5% |
| Other amounts receivable | 41 | €58,740 | €74,263 | +€15,523 | +26.4% |
| Current investments | 50/53 | €0 | €602,110 | +€602,110 | |
| Cash at bank and in hand | 54/58 | €502,082 | €794,352 | +€292,270 | +58.2% |
| Deferred charges and accrued income | 490/1 | €2,457 | €1,092 | -€1,365 | -55.5% |
| Total equity and liabilities | 10/49 | €5,116,092 | €5,412,598 | +€296,506 | +5.8% |
| Equity | 10/15 | €4,020,209 | €4,064,765 | +€44,556 | +1.1% |
| Contributions | 10/11 | €619,734 | €619,734 | = | 0.0% |
| Capital | 10 | €619,734 | €619,734 | = | 0.0% |
| Issued capital | 100 | €619,734 | €619,734 | = | 0.0% |
| Reserves | 13 | €663,614 | €751,882 | +€88,268 | +13.3% |
| Non-distributable reserves | 130/1 | €61,973 | €61,973 | = | 0.0% |
| Legal reserve | 130 | €61,973 | €61,973 | = | 0.0% |
| Tax-exempt reserves | 132 | €601,641 | €689,909 | +€88,268 | +14.7% |
| Profit (loss) carried forward | 14 | €2,736,862 | €2,693,149 | -€43,713 | -1.6% |
| Provisions and deferred taxes | 16 | €230,547 | €224,886 | -€5,661 | -2.5% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €30,000 | €30,000 | = | 0.0% |
| Deferred taxes | 168 | €200,547 | €194,886 | -€5,661 | -2.8% |
| Amounts payable | 17/49 | €865,335 | €1,122,947 | +€257,611 | +29.8% |
| Amounts payable after more than one year | 17 | €3,000 | €0 | -€3,000 | -100% |
| Financial debts | 170/4 | €3,000 | €0 | -€3,000 | -100% |
| Amounts payable within one year | 42/48 | €840,435 | €910,477 | +€70,041 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €181,664 | €145,271 | -€36,394 | -20.0% |
| Trade debts | 44 | €165,381 | €167,283 | +€1,902 | +1.2% |
| Suppliers | 440/4 | €165,381 | €167,283 | +€1,902 | +1.2% |
| Taxes, remuneration and social security | 45 | €26,570 | €39,122 | +€12,553 | +47.2% |
| Taxes | 450/3 | €5,593 | €11,304 | +€5,711 | +102% |
| Remuneration and social security | 454/9 | €20,977 | €27,818 | +€6,841 | +32.6% |
| Other amounts payable | 47/48 | €466,820 | €558,801 | +€91,980 | +19.7% |
| Accrued charges and deferred income | 492/3 | €21,900 | €212,470 | +€190,570 | +870% |
| Non-recurring operating income | 76A | €0 | €423,567 | +€423,567 | |
| Remuneration, social security and pensions | 62 | €232,052 | €229,321 | -€2,730 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234,453 | €143,832 | -€90,620 | -38.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€79,676 | €0 | +€79,676 | |
| Other operating charges | 640/8 | €55,537 | €34,915 | -€20,622 | -37.1% |
| Non-recurring operating charges | 66A | - | €57 | +€57 | |
| Gross operating margin | 9900 | €782,006 | €1,090,467 | +€308,461 | +39.4% |
| Operating profit (loss) | 9901 | €339,641 | €682,342 | +€342,700 | +101% |
| Financial income | 75/76B | €29,154 | €13,035 | -€16,118 | -55.3% |
| Recurring financial income | 75 | €29,154 | €13,035 | -€16,118 | -55.3% |
| Financial charges | 65/66B | €31,115 | €23,934 | -€7,181 | -23.1% |
| Recurring financial charges | 65 | €31,115 | €23,934 | -€7,181 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €337,680 | €671,443 | +€333,763 | +98.8% |
| Transfer from deferred taxes | 780 | €7,424 | €5,661 | -€1,763 | -23.8% |
| Income taxes | 67/77 | €8,113 | €81,312 | +€73,198 | +902% |
| Profit (loss) for the period | 9904 | €336,990 | €595,792 | +€258,801 | +76.8% |
| Transfer from tax-exempt reserves | 789 | €49,853 | €16,982 | -€32,872 | -65.9% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €386,844 | €507,523 | +€120,680 | +31.2% |
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 26 October 2026 via checked.be.