SCOHIER MANAGEMENT: what changed
SCOHIER MANAGEMENT
Largest movements
- Cash +€3,989
up €3,989 (+29.5%), from €13,505 to €17,493
mainly Net result for the year (+€5,042) and Tax, wage and social debts (+€1,753)
- Receivables within one year -€599
down €599 (-6.5%), from €9,238 to €8,640
- Reserves +€4,209
up €4,209 (+53.9%), from €7,807 to €12,016
- Other debts -€2,464
down €2,464 (-58.6%), from €4,203 to €1,739
- Tax, wage and social debts +€1,753
up €1,753 (+19.7%), from €8,895 to €10,648
of which Taxes: +€1,613
- Gross operating margin -€5,973
down €5,973 (-34.2%), from €17,451 to €11,478
- Financial charges -€1,082
down €1,082 (-37.9%), from €2,858 to €1,776
- Taxes -€1,016
down €1,016 (-24.5%), from €4,144 to €3,129
- Other operating charges -€413
down €413 (-44.4%), from €931 to €518
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,297 | €28,680 | +€3,383 | +13.4% |
| Fixed assets | 21/28 | €2,075 | €1,951 | -€124 | -6.0% |
| Tangible fixed assets | 22/27 | €2,075 | €1,951 | -€124 | -6.0% |
| Furniture and vehicles | 24 | €2,075 | €1,951 | -€124 | -6.0% |
| Current assets | 29/58 | €23,222 | €26,729 | +€3,508 | +15.1% |
| Amounts receivable within one year | 40/41 | €9,238 | €8,640 | -€599 | -6.5% |
| Trade receivables | 40 | €9,238 | €8,640 | -€599 | -6.5% |
| Cash at bank and in hand | 54/58 | €13,505 | €17,493 | +€3,989 | +29.5% |
| Deferred charges and accrued income | 490/1 | €478 | €596 | +€118 | +24.6% |
| Total equity and liabilities | 10/49 | €25,297 | €28,680 | +€3,383 | +13.4% |
| Equity | 10/15 | €9,807 | €14,016 | +€4,209 | +42.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,807 | €12,016 | +€4,209 | +53.9% |
| Distributable reserves | 133 | €7,807 | €12,016 | +€4,209 | +53.9% |
| Amounts payable | 17/49 | €15,490 | €14,664 | -€826 | -5.3% |
| Amounts payable within one year | 42/48 | €15,490 | €14,664 | -€826 | -5.3% |
| Trade debts | 44 | €2,392 | €2,277 | -€115 | -4.8% |
| Suppliers | 440/4 | €2,392 | €2,277 | -€115 | -4.8% |
| Taxes, remuneration and social security | 45 | €8,895 | €10,648 | +€1,753 | +19.7% |
| Taxes | 450/3 | €8,895 | €10,508 | +€1,613 | +18.1% |
| Remuneration and social security | 454/9 | - | €140 | +€140 | |
| Other amounts payable | 47/48 | €4,203 | €1,739 | -€2,464 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €877 | €1,013 | +€136 | +15.5% |
| Other operating charges | 640/8 | €931 | €518 | -€413 | -44.4% |
| Gross operating margin | 9900 | €17,451 | €11,478 | -€5,973 | -34.2% |
| Operating profit (loss) | 9901 | €15,643 | €9,947 | -€5,696 | -36.4% |
| Financial charges | 65/66B | €2,858 | €1,776 | -€1,082 | -37.9% |
| Recurring financial charges | 65 | €2,858 | €1,776 | -€1,082 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €12,785 | €8,171 | -€4,614 | -36.1% |
| Income taxes | 67/77 | €4,144 | €3,129 | -€1,016 | -24.5% |
| Profit (loss) for the period | 9904 | €8,640 | €5,042 | -€3,598 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,640 | €5,042 | -€3,598 | -41.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.