SCHP CONCEPT: 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.
SCHP CONCEPT
Largest movements
- Tangible fixed assets -€4,332
down €4,332 (-15.1%), from €28,713 to €24,381
of which Furniture and vehicles: -€9,741
- Cash -€1,888
down €1,888 (-27.9%), from €6,766 to €4,877
mainly Investment in fixed assets (net) (-€7,866) and Other debts (-€5,370)
- Current investments +€1,502
new in 2025: €1,502
- Receivables within one year +€397
up €397 (+16.1%), from €2,458 to €2,855
- Other debts -€5,370
down €5,370 (-25.1%), from €21,370 to €16,000
- Trade debts +€4,224
up €4,224 (+200.7%), from €2,104 to €6,328
- Profit (loss) carried forward -€2,098
down €2,098 (-30.6%), from €6,864 to €4,765
- Tax, wage and social debts -€1,077
down €1,077 (-23.4%), from €4,600 to €3,523
of which Taxes: -€1,871
- Gross operating margin -€7,627
down €7,627 (-40.9%), from €18,652 to €11,025
- Depreciation +€2,773
up €2,773 (+29.4%), from €9,426 to €12,199
- Taxes -€1,626
down €1,626 (-99.9%), from €1,627 to €1
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.
Cash bridge derived
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 | €37,938 | €33,616 | -€4,322 | -11.4% |
| Fixed assets | 21/28 | €28,714 | €24,381 | -€4,333 | -15.1% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -23.8% |
| Tangible fixed assets | 22/27 | €28,713 | €24,381 | -€4,332 | -15.1% |
| Plant, machinery and equipment | 23 | €5,046 | €10,456 | +€5,409 | +107.2% |
| Furniture and vehicles | 24 | €23,667 | €13,925 | -€9,741 | -41.2% |
| Current assets | 29/58 | €9,224 | €9,235 | +€11 | +0.1% |
| Amounts receivable within one year | 40/41 | €2,458 | €2,855 | +€397 | +16.1% |
| Other amounts receivable | 41 | €2,458 | €2,855 | +€397 | +16.1% |
| Current investments | 50/53 | - | €1,502 | +€1,502 | |
| Cash at bank and in hand | 54/58 | €6,766 | €4,877 | -€1,888 | -27.9% |
| Total equity and liabilities | 10/49 | €37,938 | €33,616 | -€4,322 | -11.4% |
| Equity | 10/15 | €9,864 | €7,765 | -€2,098 | -21.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,864 | €4,765 | -€2,098 | -30.6% |
| Amounts payable | 17/49 | €28,074 | €25,851 | -€2,223 | -7.9% |
| Amounts payable within one year | 42/48 | €28,074 | €25,851 | -€2,223 | -7.9% |
| Trade debts | 44 | €2,104 | €6,328 | +€4,224 | +200.7% |
| Suppliers | 440/4 | €2,104 | €6,328 | +€4,224 | +200.7% |
| Taxes, remuneration and social security | 45 | €4,600 | €3,523 | -€1,077 | -23.4% |
| Taxes | 450/3 | €2,794 | €923 | -€1,871 | -67.0% |
| Remuneration and social security | 454/9 | €1,806 | €2,600 | +€794 | +43.9% |
| Other amounts payable | 47/48 | €21,370 | €16,000 | -€5,370 | -25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,426 | €12,199 | +€2,773 | +29.4% |
| Other operating charges | 640/8 | €634 | €819 | +€185 | +29.3% |
| Gross operating margin | 9900 | €18,652 | €11,025 | -€7,627 | -40.9% |
| Operating profit (loss) | 9901 | €8,593 | -€1,993 | -€10,586 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €102 | €108 | +€6 | +5.5% |
| Recurring financial charges | 65 | €102 | €108 | +€6 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €8,491 | -€2,097 | -€10,588 | |
| Income taxes | 67/77 | €1,627 | €1 | -€1,626 | -99.9% |
| Profit (loss) for the period | 9904 | €6,864 | -€2,098 | -€8,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,864 | -€2,098 | -€8,962 |
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 10 October 2026 via checked.be.