Schoenmakerij SCARPA: 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.
Schoenmakerij SCARPA
Largest movements
- Cash +€9,146
up €9,146 (+128%), from €7,154 to €16,300
mainly Net result for the year (+€12,740) and Tax, wage and social debts (+€3,299)
- Tangible fixed assets -€2,014
down €2,014 (-26.9%), from €7,500 to €5,486
of which Plant, machinery and equipment: -€2,500
- Deferred charges and accrued income +€757
up €757 (+120%), from €632 to €1,389
- Profit (loss) carried forward +€12,740
up €12,740 (+375%), from €3,400 to €16,140
- Trade debts -€3,753
down €3,753 (-78.9%), from €4,757 to €1,004
- Tax, wage and social debts +€3,299
up €3,299 (+98.3%), from €3,356 to €6,655
- Current portion of long-term debt -€2,353
down €2,353 (-53.0%), from €4,441 to €2,088
- Debts after one year -€2,088
down €2,088 (-45.3%), from €4,609 to €2,521
of which Financial debts: -€2,088
- Gross operating margin +€12,071
up €12,071 (+149%), from €8,108 to €20,179
- Taxes +€2,681
up €2,681 (+231%), from €1,162 to €3,842
- Other operating charges -€563
down €563 (-55.2%), from €1,020 to €457
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 | €29,042 | €37,102 | +€8,060 | +27.8% |
| Fixed assets | 21/28 | €7,500 | €5,486 | -€2,014 | -26.9% |
| Tangible fixed assets | 22/27 | €7,500 | €5,486 | -€2,014 | -26.9% |
| Plant, machinery and equipment | 23 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Furniture and vehicles | 24 | - | €486 | +€486 | |
| Current assets | 29/58 | €21,542 | €31,616 | +€10,074 | +46.8% |
| Stocks and contracts in progress | 3 | €13,451 | €13,295 | -€157 | -1.2% |
| Stocks | 30/36 | €13,451 | €13,295 | -€157 | -1.2% |
| Amounts receivable within one year | 40/41 | €305 | €633 | +€328 | +108% |
| Trade receivables | 40 | €303 | €633 | +€330 | +109% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100% |
| Cash at bank and in hand | 54/58 | €7,154 | €16,300 | +€9,146 | +128% |
| Deferred charges and accrued income | 490/1 | €632 | €1,389 | +€757 | +120% |
| Total equity and liabilities | 10/49 | €29,042 | €37,102 | +€8,060 | +27.8% |
| Equity | 10/15 | €9,852 | €22,592 | +€12,740 | +129% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €252 | €252 | = | 0.0% |
| Non-distributable reserves | 130/1 | €252 | €252 | = | 0.0% |
| Reserves not available under the articles | 1311 | €252 | €252 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,400 | €16,140 | +€12,740 | +375% |
| Amounts payable | 17/49 | €19,190 | €14,510 | -€4,680 | -24.4% |
| Amounts payable after more than one year | 17 | €4,609 | €2,521 | -€2,088 | -45.3% |
| Financial debts | 170/4 | €4,271 | €2,184 | -€2,088 | -48.9% |
| Other amounts payable | 178/9 | €338 | €338 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,581 | €11,989 | -€2,592 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €4,441 | €2,088 | -€2,353 | -53.0% |
| Trade debts | 44 | €4,757 | €1,004 | -€3,753 | -78.9% |
| Suppliers | 440/4 | €4,757 | €1,004 | -€3,753 | -78.9% |
| Taxes, remuneration and social security | 45 | €3,356 | €6,655 | +€3,299 | +98.3% |
| Taxes | 450/3 | €3,356 | €6,655 | +€3,299 | +98.3% |
| Other amounts payable | 47/48 | €2,027 | €2,242 | +€215 | +10.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,556 | +€56 | +2.3% |
| Other operating charges | 640/8 | €1,020 | €457 | -€563 | -55.2% |
| Gross operating margin | 9900 | €8,108 | €20,179 | +€12,071 | +149% |
| Operating profit (loss) | 9901 | €4,589 | €17,166 | +€12,578 | +274% |
| Financial income | 75/76B | €21 | €139 | +€118 | +562% |
| Recurring financial income | 75 | €21 | €139 | +€118 | +562% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €659 | €723 | +€64 | +9.7% |
| Recurring financial charges | 65 | €659 | €723 | +€64 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €3,950 | €16,582 | +€12,632 | +320% |
| Income taxes | 67/77 | €1,162 | €3,842 | +€2,681 | +231% |
| Profit (loss) for the period | 9904 | €2,789 | €12,740 | +€9,951 | +357% |
| Profit (loss) for the period to be appropriated | 9905 | €2,789 | €12,740 | +€9,951 | +357% |
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.