SCHOCKMEL: 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.
SCHOCKMEL
Largest movements
- Cash -€33,337
down €33,337 (-7.6%), from €437,801 to €404,464
mainly Net result for the year (-€25,066) and Tax, wage and social debts (-€16,363)
- Tangible fixed assets -€7,428
down €7,428 (-6.5%), from €113,970 to €106,542
- Profit (loss) carried forward -€25,066
down €25,066 (-14.4%), from €173,469 to €148,403
- Tax, wage and social debts -€16,363
down €16,363 (-91.5%), from €17,880 to €1,517
- Gross operating margin +€14,998
up €14,998 (+53.9%), from -€27,804 to -€12,806
- Other operating charges +€1,280
up €1,280 (+43.9%), from €2,913 to €4,193
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 | €560,344 | €518,934 | -€41,410 | -7.4% |
| Fixed assets | 21/28 | €114,009 | €106,581 | -€7,428 | -6.5% |
| Tangible fixed assets | 22/27 | €113,970 | €106,542 | -€7,428 | -6.5% |
| Land and buildings | 22 | €113,970 | €106,542 | -€7,428 | -6.5% |
| Financial fixed assets | 28 | €39 | €39 | +€0 | +0.4% |
| Current assets | 29/58 | €446,335 | €412,353 | -€33,982 | -7.6% |
| Amounts receivable within one year | 40/41 | €8,534 | €7,889 | -€645 | -7.6% |
| Other amounts receivable | 41 | €8,534 | €7,889 | -€645 | -7.6% |
| Cash at bank and in hand | 54/58 | €437,801 | €404,464 | -€33,337 | -7.6% |
| Total equity and liabilities | 10/49 | €560,344 | €518,934 | -€41,410 | -7.4% |
| Equity | 10/15 | €542,144 | €517,079 | -€25,065 | -4.6% |
| Contributions | 10/11 | €19,831 | €19,831 | +€0 | 0.0% |
| Reserves | 13 | €348,844 | €348,844 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | +€0 | 0.0% |
| Distributable reserves | 133 | €346,861 | €346,861 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €173,469 | €148,403 | -€25,066 | -14.4% |
| Amounts payable | 17/49 | €18,200 | €1,856 | -€16,344 | -89.8% |
| Amounts payable within one year | 42/48 | €18,200 | €1,856 | -€16,344 | -89.8% |
| Trade debts | 44 | €310 | €339 | +€29 | +9.3% |
| Suppliers | 440/4 | €310 | €339 | +€29 | +9.3% |
| Taxes, remuneration and social security | 45 | €17,880 | €1,517 | -€16,363 | -91.5% |
| Taxes | 450/3 | €17,880 | €1,517 | -€16,363 | -91.5% |
| Other amounts payable | 47/48 | €10 | - | -€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,428 | €7,428 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,913 | €4,193 | +€1,280 | +43.9% |
| Gross operating margin | 9900 | -€27,804 | -€12,806 | +€14,998 | +53.9% |
| Operating profit (loss) | 9901 | -€38,145 | -€24,427 | +€13,718 | +36.0% |
| Financial charges | 65/66B | €283 | €300 | +€17 | +6.1% |
| Recurring financial charges | 65 | €283 | €300 | +€17 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,428 | -€24,727 | +€13,701 | +35.7% |
| Income taxes | 67/77 | €359 | €339 | -€20 | -5.6% |
| Profit (loss) for the period | 9904 | -€38,787 | -€25,066 | +€13,721 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,787 | -€25,066 | +€13,721 | +35.4% |
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 13 October 2026 via checked.be.