TOM SCHEERS WERKEN: 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.
TOM SCHEERS WERKEN
Largest movements
- Cash -€23,012
down €23,012 (-92.8%), from €24,809 to €1,797
mainly Other debts (-€34,737) and Debts after one year (-€19,596)
- Tangible fixed assets -€22,974
down €22,974 (-23.1%), from €99,303 to €76,329
of which Leasing and similar rights: -€13,670
- Receivables within one year -€20,563
down €20,563 (-66.1%), from €31,130 to €10,567
of which Trade receivables: -€20,588
- Other debts -€34,737
down €34,737 (-69.2%), from €50,172 to €15,436
- Debts after one year -€19,596
down €19,596 (-28.9%), from €67,699 to €48,102
- Trade debts -€15,048
down €15,048 (-93.2%), from €16,146 to €1,098
- Profit (loss) carried forward +€13,841
up €13,841 (+53.3%), from -€25,986 to -€12,145
- Current portion of long-term debt -€10,429
down €10,429 (-34.1%), from €30,561 to €20,132
- Staff costs -€8,626
down €8,626 (-24.2%), from €35,636 to €27,009
- Write-downs +€4,890
new in 2025: €4,890
- Taxes +€3,736
up €3,736, from €0 to €3,736
- Financial charges -€2,877
down €2,877 (-32.1%), from €8,953 to €6,077
- Gross operating margin -€1,504
down €1,504 (-1.9%), from €80,535 to €79,031
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 | €159,538 | €91,693 | -€67,846 | -42.5% |
| Fixed assets | 21/28 | €99,303 | €76,329 | -€22,974 | -23.1% |
| Tangible fixed assets | 22/27 | €99,303 | €76,329 | -€22,974 | -23.1% |
| Land and buildings | 22 | €43,637 | €40,341 | -€3,296 | -7.6% |
| Plant, machinery and equipment | 23 | €1,127 | €337 | -€790 | -70.1% |
| Furniture and vehicles | 24 | €11,125 | €6,993 | -€4,132 | -37.1% |
| Leasing and similar rights | 25 | €32,461 | €18,791 | -€13,670 | -42.1% |
| Other tangible fixed assets | 26 | €10,953 | €9,866 | -€1,087 | -9.9% |
| Current assets | 29/58 | €60,235 | €15,364 | -€44,871 | -74.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €31,130 | €10,567 | -€20,563 | -66.1% |
| Trade receivables | 40 | €24,390 | €3,803 | -€20,588 | -84.4% |
| Other amounts receivable | 41 | €6,740 | €6,764 | +€24 | +0.4% |
| Cash at bank and in hand | 54/58 | €24,809 | €1,797 | -€23,012 | -92.8% |
| Deferred charges and accrued income | 490/1 | €4,296 | €3,000 | -€1,296 | -30.2% |
| Total equity and liabilities | 10/49 | €159,538 | €91,693 | -€67,846 | -42.5% |
| Equity | 10/15 | -€7,386 | €6,455 | +€13,841 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,986 | -€12,145 | +€13,841 | +53.3% |
| Amounts payable | 17/49 | €166,924 | €85,237 | -€81,687 | -48.9% |
| Amounts payable after more than one year | 17 | €67,699 | €48,102 | -€19,596 | -28.9% |
| Financial debts | 170/4 | €67,699 | €48,102 | -€19,596 | -28.9% |
| Amounts payable within one year | 42/48 | €99,225 | €37,135 | -€62,090 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €30,561 | €20,132 | -€10,429 | -34.1% |
| Trade debts | 44 | €16,146 | €1,098 | -€15,048 | -93.2% |
| Suppliers | 440/4 | €16,146 | €1,098 | -€15,048 | -93.2% |
| Taxes, remuneration and social security | 45 | €2,346 | €469 | -€1,877 | -80.0% |
| Taxes | 450/3 | €2,346 | €469 | -€1,877 | -80.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €50,172 | €15,436 | -€34,737 | -69.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €35,636 | €27,009 | -€8,626 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,389 | €23,025 | -€364 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,890 | +€4,890 | |
| Other operating charges | 640/8 | €1,568 | €932 | -€636 | -40.6% |
| Non-recurring operating charges | 66A | €25,917 | - | -€25,917 | |
| Gross operating margin | 9900 | €80,535 | €79,031 | -€1,504 | -1.9% |
| Operating profit (loss) | 9901 | -€5,974 | €23,175 | +€29,150 | |
| Financial income | 75/76B | €1,135 | €478 | -€657 | -57.9% |
| Recurring financial income | 75 | €1,135 | €478 | -€657 | -57.9% |
| Financial charges | 65/66B | €8,953 | €6,077 | -€2,877 | -32.1% |
| Recurring financial charges | 65 | €8,953 | €6,077 | -€2,877 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,793 | €17,577 | +€31,370 | |
| Income taxes | 67/77 | €0 | €3,736 | +€3,736 | |
| Profit (loss) for the period | 9904 | -€13,793 | €13,841 | +€27,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,793 | €13,841 | +€27,634 |
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 1 November 2026 via checked.be.