SCHORPA: 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.
SCHORPA
Largest movements
- Receivables after one year +€20,000
up €20,000 (+53.3%), from €37,500 to €57,500
- Cash -€16,319
down €16,319 (-75.3%), from €21,668 to €5,349
mainly Receivables after one year (-€20,000) and Receivables within one year (-€14,515)
- Receivables within one year +€14,515
up €14,515 (+202%), from €7,193 to €21,707
of which Trade receivables: +€10,307
- Tangible fixed assets -€12,670
down €12,670 (-37.7%), from €33,594 to €20,924
- Reserves +€7,024
new in 2025: €7,024
- Tax, wage and social debts -€4,505
down €4,505 (-19.8%), from €22,768 to €18,263
- Short-term financial debts +€3,000
new in 2025: €3,000
- Purchases and services +€31,438
up €31,438 (+46.0%), from €68,317 to €99,755
- Turnover +€23,307
up €23,307 (+24.1%), from €96,613 to €119,919
- Gross operating margin -€7,236
down €7,236 (-18.6%), from €38,882 to €31,647
- Other operating charges +€2,462
up €2,462 (+410%), from €601 to €3,063
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 | €101,323 | €106,845 | +€5,522 | +5.4% |
| Fixed assets | 21/28 | €33,744 | €21,074 | -€12,670 | -37.5% |
| Tangible fixed assets | 22/27 | €33,594 | €20,924 | -€12,670 | -37.7% |
| Furniture and vehicles | 24 | €33,594 | €20,924 | -€12,670 | -37.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €67,580 | €85,771 | +€18,192 | +26.9% |
| Amounts receivable after more than one year | 29 | €37,500 | €57,500 | +€20,000 | +53.3% |
| Other amounts receivable | 291 | €37,500 | €57,500 | +€20,000 | +53.3% |
| Amounts receivable within one year | 40/41 | €7,193 | €21,707 | +€14,515 | +202% |
| Trade receivables | 40 | €1,057 | €11,364 | +€10,307 | +975% |
| Other amounts receivable | 41 | €6,135 | €10,343 | +€4,208 | +68.6% |
| Cash at bank and in hand | 54/58 | €21,668 | €5,349 | -€16,319 | -75.3% |
| Deferred charges and accrued income | 490/1 | €1,219 | €1,215 | -€5 | -0.4% |
| Total equity and liabilities | 10/49 | €101,323 | €106,845 | +€5,522 | +5.4% |
| Equity | 10/15 | €73,468 | €80,492 | +€7,024 | +9.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €7,024 | +€7,024 | |
| Distributable reserves | 133 | - | €7,024 | +€7,024 | |
| Profit (loss) carried forward | 14 | €69,468 | €69,468 | = | 0.0% |
| Amounts payable | 17/49 | €27,855 | €26,353 | -€1,502 | -5.4% |
| Amounts payable within one year | 42/48 | €27,406 | €25,965 | -€1,440 | -5.3% |
| Financial debts | 43 | - | €3,000 | +€3,000 | |
| Credit institutions | 430/8 | - | €3,000 | +€3,000 | |
| Trade debts | 44 | €4,638 | €4,703 | +€64 | +1.4% |
| Suppliers | 440/4 | €4,638 | €4,703 | +€64 | +1.4% |
| Taxes, remuneration and social security | 45 | €22,768 | €18,263 | -€4,505 | -19.8% |
| Taxes | 450/3 | €22,768 | €18,263 | -€4,505 | -19.8% |
| Accrued charges and deferred income | 492/3 | €449 | €387 | -€62 | -13.8% |
| Turnover | 70 | €96,613 | €119,919 | +€23,307 | +24.1% |
| Non-recurring operating income | 76A | €10,587 | €11,482 | +€895 | +8.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,317 | €99,755 | +€31,438 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,679 | €12,670 | -€9 | -0.1% |
| Other operating charges | 640/8 | €601 | €3,063 | +€2,462 | +410% |
| Gross operating margin | 9900 | €38,882 | €31,647 | -€7,236 | -18.6% |
| Operating profit (loss) | 9901 | €25,602 | €15,914 | -€9,688 | -37.8% |
| Financial income | 75/76B | €397 | €989 | +€592 | +149% |
| Recurring financial income | 75 | €397 | €989 | +€592 | +149% |
| Financial charges | 65/66B | €911 | €746 | -€166 | -18.2% |
| Recurring financial charges | 65 | €911 | €746 | -€166 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €25,088 | €16,157 | -€8,931 | -35.6% |
| Income taxes | 67/77 | €9,948 | €9,133 | -€815 | -8.2% |
| Profit (loss) for the period | 9904 | €15,140 | €7,024 | -€8,116 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,140 | €7,024 | -€8,116 | -53.6% |
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 17 October 2026 via checked.be.