SCHRAMTERZAELE: 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.
SCHRAMTERZAELE
Largest movements
- Cash -€47,880
down €47,880 (-74.2%), from €64,554 to €16,673
mainly Net result for the year (-€45,140) and Investment in fixed assets (net) (-€39,242)
- Profit (loss) carried forward -€45,140
down €45,140 (-18.4%), from -€245,841 to -€290,981
- Debts after one year -€21,975
down €21,975 (-3.1%), from €716,580 to €694,605
- Gross operating margin +€40,686
up €40,686 (+483%), from €8,426 to €49,112
- Depreciation +€2,933
up €2,933 (+5.6%), from €51,994 to €54,927
- Other operating charges +€553
up €553 (+3.1%), from €17,715 to €18,268
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,746,732 | €1,683,793 | -€62,939 | -3.6% |
| Fixed assets | 21/28 | €1,682,179 | €1,666,493 | -€15,685 | -0.9% |
| Tangible fixed assets | 22/27 | €1,682,179 | €1,666,493 | -€15,685 | -0.9% |
| Land and buildings | 22 | €1,000,690 | €1,009,271 | +€8,582 | +0.9% |
| Leasing and similar rights | 25 | €681,489 | €657,222 | -€24,267 | -3.6% |
| Current assets | 29/58 | €64,554 | €17,300 | -€47,254 | -73.2% |
| Cash at bank and in hand | 54/58 | €64,554 | €16,673 | -€47,880 | -74.2% |
| Deferred charges and accrued income | 490/1 | - | €626 | +€626 | |
| Total equity and liabilities | 10/49 | €1,746,732 | €1,683,793 | -€62,939 | -3.6% |
| Equity | 10/15 | €994,159 | €949,019 | -€45,140 | -4.5% |
| Contributions | 10/11 | €1,240,000 | €1,240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€245,841 | -€290,981 | -€45,140 | -18.4% |
| Amounts payable | 17/49 | €752,574 | €734,774 | -€17,799 | -2.4% |
| Amounts payable after more than one year | 17 | €716,580 | €694,605 | -€21,975 | -3.1% |
| Financial debts | 170/4 | €716,580 | €694,605 | -€21,975 | -3.1% |
| Amounts payable within one year | 42/48 | €32,189 | €36,391 | +€4,202 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €21,375 | €21,975 | +€600 | +2.8% |
| Trade debts | 44 | - | €2,025 | +€2,025 | |
| Suppliers | 440/4 | - | €2,025 | +€2,025 | |
| Taxes, remuneration and social security | 45 | €147 | €136 | -€11 | -7.7% |
| Taxes | 450/3 | €147 | €136 | -€11 | -7.7% |
| Other amounts payable | 47/48 | €10,667 | €12,256 | +€1,589 | +14.9% |
| Accrued charges and deferred income | 492/3 | €3,805 | €3,779 | -€26 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,994 | €54,927 | +€2,933 | +5.6% |
| Other operating charges | 640/8 | €17,715 | €18,268 | +€553 | +3.1% |
| Gross operating margin | 9900 | €8,426 | €49,112 | +€40,686 | +483% |
| Operating profit (loss) | 9901 | -€61,282 | -€24,083 | +€37,200 | +60.7% |
| Financial charges | 65/66B | €21,516 | €21,057 | -€458 | -2.1% |
| Recurring financial charges | 65 | €21,516 | €21,057 | -€458 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€82,798 | -€45,140 | +€37,658 | +45.5% |
| Profit (loss) for the period | 9904 | -€82,798 | -€45,140 | +€37,658 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,798 | -€45,140 | +€37,658 | +45.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.