SCHROOTEN FRANS: 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.
SCHROOTEN FRANS
Largest movements
- Receivables within one year -€28,714
down €28,714 (-73.9%), from €38,858 to €10,144
of which Trade receivables: -€33,185
- Cash +€26,550
up €26,550 (+70.4%), from €37,722 to €64,272
mainly Receivables within one year (+€28,714) and Stocks and contracts (+€9,000)
- Stocks and contracts -€9,000
down €9,000 (-24.3%), from €37,000 to €28,000
- Tangible fixed assets -€7,290
down €7,290 (-20.1%), from €36,223 to €28,932
of which Plant, machinery and equipment: -€6,211
- Deferred charges and accrued income +€1,720
up €1,720 (+49.4%), from €3,480 to €5,200
- Profit (loss) carried forward -€15,379
down €15,379 (-38.9%), from €39,499 to €24,120
- Other debts +€7,983
up €7,983 (+54.8%), from €14,574 to €22,556
- Debts after one year -€6,266
down €6,266 (-40.0%), from €15,649 to €9,384
- Trade debts -€3,268
down €3,268 (-17.0%), from €19,250 to €15,982
- Gross operating margin -€26,356
down €26,356, from €19,188 to -€7,168
- Taxes -€3,085
down €3,085 (-100%), from €3,085 to €0
- Financial income +€2,741
up €2,741 (+3,230%), from €85 to €2,826
- Depreciation +€2,150
up €2,150 (+34.4%), from €6,241 to €8,390
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 | €153,283 | €136,548 | -€16,734 | -10.9% |
| Fixed assets | 21/28 | €36,223 | €28,932 | -€7,290 | -20.1% |
| Tangible fixed assets | 22/27 | €36,223 | €28,932 | -€7,290 | -20.1% |
| Land and buildings | 22 | €1,704 | €1,297 | -€408 | -23.9% |
| Plant, machinery and equipment | 23 | €31,954 | €25,743 | -€6,211 | -19.4% |
| Furniture and vehicles | 24 | €2,565 | €1,893 | -€672 | -26.2% |
| Current assets | 29/58 | €117,060 | €107,616 | -€9,444 | -8.1% |
| Stocks and contracts in progress | 3 | €37,000 | €28,000 | -€9,000 | -24.3% |
| Stocks | 30/36 | €37,000 | €28,000 | -€9,000 | -24.3% |
| Amounts receivable within one year | 40/41 | €38,858 | €10,144 | -€28,714 | -73.9% |
| Trade receivables | 40 | €35,430 | €2,245 | -€33,185 | -93.7% |
| Other amounts receivable | 41 | €3,427 | €7,898 | +€4,471 | +130% |
| Cash at bank and in hand | 54/58 | €37,722 | €64,272 | +€26,550 | +70.4% |
| Deferred charges and accrued income | 490/1 | €3,480 | €5,200 | +€1,720 | +49.4% |
| Total equity and liabilities | 10/49 | €153,283 | €136,548 | -€16,734 | -10.9% |
| Equity | 10/15 | €97,238 | €81,859 | -€15,379 | -15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,539 | €51,539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €51,539 | €51,539 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,499 | €24,120 | -€15,379 | -38.9% |
| Amounts payable | 17/49 | €56,045 | €54,689 | -€1,356 | -2.4% |
| Amounts payable after more than one year | 17 | €15,649 | €9,384 | -€6,266 | -40.0% |
| Financial debts | 170/4 | €15,649 | €9,384 | -€6,266 | -40.0% |
| Amounts payable within one year | 42/48 | €40,395 | €45,305 | +€4,910 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €5,984 | €6,266 | +€281 | +4.7% |
| Trade debts | 44 | €19,250 | €15,982 | -€3,268 | -17.0% |
| Suppliers | 440/4 | €19,250 | €15,982 | -€3,268 | -17.0% |
| Taxes, remuneration and social security | 45 | €588 | €502 | -€85 | -14.5% |
| Taxes | 450/3 | €85 | €0 | -€85 | -100% |
| Remuneration and social security | 454/9 | €502 | €502 | = | 0.0% |
| Other amounts payable | 47/48 | €14,574 | €22,556 | +€7,983 | +54.8% |
| Non-recurring operating income | 76A | €57 | €0 | -€57 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,241 | €8,390 | +€2,150 | +34.4% |
| Other operating charges | 640/8 | €1,792 | €1,637 | -€155 | -8.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €19,188 | -€7,168 | -€26,356 | |
| Operating profit (loss) | 9901 | €11,155 | -€17,196 | -€28,351 | |
| Financial income | 75/76B | €85 | €2,826 | +€2,741 | +3,230% |
| Recurring financial income | 75 | €85 | €2,826 | +€2,741 | +3,230% |
| Financial charges | 65/66B | €1,006 | €1,009 | +€3 | +0.3% |
| Recurring financial charges | 65 | €1,006 | €1,009 | +€3 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €10,234 | -€15,379 | -€25,612 | |
| Income taxes | 67/77 | €3,085 | €0 | -€3,085 | -100% |
| Profit (loss) for the period | 9904 | €7,148 | -€15,379 | -€22,527 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,148 | -€15,379 | -€22,527 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.