SCHRAMELEC: what changed
Two fiscal 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.
SCHRAMELEC
Largest movements
- Cash +€7,067
up €7,067 (+43.9%), from €16,088 to €23,155
mainly Trade debts (+€4,176) and Net result for the year (+€1,775)
- Receivables within one year -€1,253
down €1,253 (-5.1%), from €24,623 to €23,371
of which Trade receivables: -€2,946
- Trade debts +€4,176
up €4,176 (+180.7%), from €2,310 to €6,486
- Profit (loss) carried forward +€1,775
up €1,775 (+7.5%), from €23,666 to €25,442
- Taxes -€622
down €622 (-34.0%), from €1,832 to €1,210
- Gross operating margin +€366
up €366 (+9.6%), from €3,812 to €4,178
- Financial income +€300
up €300 (+21737.7%), from €1 to €301
- Other operating charges +€234
up €234 (+143.0%), from €163 to €397
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 | €42,163 | €48,131 | +€5,968 | +14.2% |
| Fixed assets | 21/28 | €468 | €259 | -€209 | -44.7% |
| Tangible fixed assets | 22/27 | €418 | €209 | -€209 | -50.0% |
| Plant, machinery and equipment | 23 | €418 | €209 | -€209 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €41,695 | €47,872 | +€6,177 | +14.8% |
| Amounts receivable within one year | 40/41 | €24,623 | €23,371 | -€1,253 | -5.1% |
| Trade receivables | 40 | €15,628 | €12,683 | -€2,946 | -18.8% |
| Other amounts receivable | 41 | €8,995 | €10,688 | +€1,693 | +18.8% |
| Cash at bank and in hand | 54/58 | €16,088 | €23,155 | +€7,067 | +43.9% |
| Deferred charges and accrued income | 490/1 | €984 | €1,346 | +€362 | +36.8% |
| Total equity and liabilities | 10/49 | €42,163 | €48,131 | +€5,968 | +14.2% |
| Equity | 10/15 | €32,026 | €33,802 | +€1,775 | +5.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,666 | €25,442 | +€1,775 | +7.5% |
| Amounts payable | 17/49 | €10,137 | €14,329 | +€4,192 | +41.4% |
| Amounts payable within one year | 42/48 | €10,137 | €14,329 | +€4,192 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €326 | €343 | +€17 | +5.1% |
| Trade debts | 44 | €2,310 | €6,486 | +€4,176 | +180.7% |
| Suppliers | 440/4 | €2,310 | €6,486 | +€4,176 | +180.7% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €209 | +€0 | 0.0% |
| Other operating charges | 640/8 | €163 | €397 | +€234 | +143.0% |
| Gross operating margin | 9900 | €3,812 | €4,178 | +€366 | +9.6% |
| Operating profit (loss) | 9901 | €3,440 | €3,572 | +€132 | +3.8% |
| Financial income | 75/76B | €1 | €301 | +€300 | +21737.7% |
| Recurring financial income | 75 | €1 | €301 | +€300 | +21737.7% |
| Financial charges | 65/66B | €891 | €888 | -€3 | -0.3% |
| Recurring financial charges | 65 | €891 | €888 | -€3 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €2,550 | €2,985 | +€435 | +17.1% |
| Income taxes | 67/77 | €1,832 | €1,210 | -€622 | -34.0% |
| Profit (loss) for the period | 9904 | €718 | €1,775 | +€1,057 | +147.3% |
| Profit (loss) for the period to be appropriated | 9905 | €718 | €1,775 | +€1,057 | +147.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.