SCHEERLINCK: what changed
What changed
SCHEERLINCK
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€754,746
2024 · €914,457-€159,711
Equity
€16.0m
2024 · €15.3m+€754,746
Cash
€2.8m
2024 · €3.6m-€756,992
Balance sheet total
€16.6m
2024 · €15.7m+€857,416
Largest movements
Assets
- Current investments +€1.5m
up €1.5m (+25.0%), from €6.2m to €7.7m
- Cash -€756,992
down €756,992 (-21.3%), from €3.6m to €2.8m
mainly Current investments (-€1.5m) and Investment in fixed assets (net) (-€260,226)
- Tangible fixed assets -€260,102
down €260,102 (-11.5%), from €2.3m to €2.0m
of which Furniture and vehicles: -€229,499
- Stocks and contracts +€252,864
up €252,864 (+15.8%), from €1.6m to €1.9m
Equity and liabilities
- Profit (loss) carried forward +€754,746
up €754,746 (+5.2%), from €14.6m to €15.4m
Income statement
- Goods and materials +€182,517
up €182,517 (+2.1%), from €8.8m to €9.0m
of which Purchases: +€249,212
- Turnover +€134,858
up €134,858 (+1.1%), from €12.7m to €12.9m
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.
Result 2024
€914,457
Turnover
+€134,858
Other operating income
-€98,030
Goods and materials
-€182,517
Services and other goods
-€55,478
Staff costs
+€7,330
Depreciation
-€22,101
Other operating charges
-€42,698
Financial income
+€65,985
Financial charges
-€21,004
Taxes
+€53,945
Result 2025
€754,746
raises the resultlowers the result
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.
From operations
+€1.0m
Investment
-€1.8m
Financing
€0
Cash 2024
€3.6m
From operations (derived)
+€1.0m
Net result for the year
+€754,746
Depreciation
+€524,108
Stocks and contracts
-€252,864
Receivables within one year
-€81,923
Deferred charges and accrued income
-€7,259
Trade debts
+€109,679
Tax, wage and social debts
-€9,436
Other debts
+€2,427
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€260,226
Current investments
-€1.5m
Cash 2025
€2.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,711,450 | €16,568,867 | +€857,416 | +5.5% |
| Fixed assets | 21/28 | €2,264,321 | €2,000,439 | -€263,882 | -11.7% |
| Intangible fixed assets | 21 | €8,221 | €4,442 | -€3,780 | -46.0% |
| Tangible fixed assets | 22/27 | €2,256,100 | €1,995,997 | -€260,102 | -11.5% |
| Land and buildings | 22 | €189,469 | €152,585 | -€36,884 | -19.5% |
| Plant, machinery and equipment | 23 | €86,803 | €93,083 | +€6,280 | +7.2% |
| Furniture and vehicles | 24 | €1,979,828 | €1,750,329 | -€229,499 | -11.6% |
| Current assets | 29/58 | €13,447,130 | €14,568,428 | +€1.1m | +8.3% |
| Amounts receivable after more than one year | 29 | €357,823 | €357,823 | = | 0.0% |
| Other amounts receivable | 291 | €357,823 | €357,823 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,597,846 | €1,850,710 | +€252,864 | +15.8% |
| Stocks | 30/36 | €1,597,846 | €1,850,710 | +€252,864 | +15.8% |
| Goods purchased for resale | 34 | €1,597,846 | €1,850,710 | +€252,864 | +15.8% |
| Amounts receivable within one year | 40/41 | €1,697,645 | €1,779,567 | +€81,923 | +4.8% |
| Trade receivables | 40 | €1,345,283 | €1,513,453 | +€168,170 | +12.5% |
| Other amounts receivable | 41 | €352,362 | €266,114 | -€86,247 | -24.5% |
| Current investments | 50/53 | €6,150,380 | €7,686,624 | +€1.5m | +25.0% |
| Other investments | 51/53 | €6,150,380 | €7,686,624 | +€1.5m | +25.0% |
| Cash at bank and in hand | 54/58 | €3,556,730 | €2,799,739 | -€756,992 | -21.3% |
| Deferred charges and accrued income | 490/1 | €86,706 | €93,965 | +€7,259 | +8.4% |
| Total equity and liabilities | 10/49 | €15,711,450 | €16,568,867 | +€857,416 | +5.5% |
| Equity | 10/15 | €15,263,861 | €16,018,607 | +€754,746 | +4.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €395,629 | €395,629 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €376,879 | €376,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,618,232 | €15,372,978 | +€754,746 | +5.2% |
| Amounts payable | 17/49 | €447,590 | €550,259 | +€102,670 | +22.9% |
| Amounts payable within one year | 42/48 | €447,590 | €550,259 | +€102,670 | +22.9% |
| Trade debts | 44 | €249,811 | €359,490 | +€109,679 | +43.9% |
| Suppliers | 440/4 | €249,811 | €359,490 | +€109,679 | +43.9% |
| Taxes, remuneration and social security | 45 | €168,721 | €159,284 | -€9,436 | -5.6% |
| Taxes | 450/3 | €55,632 | €36,451 | -€19,181 | -34.5% |
| Remuneration and social security | 454/9 | €113,089 | €122,833 | +€9,744 | +8.6% |
| Other amounts payable | 47/48 | €29,058 | €31,485 | +€2,427 | +8.4% |
| Operating income | 70/76A | €13,150,437 | €13,187,264 | +€36,827 | +0.3% |
| Turnover | 70 | €12,737,583 | €12,872,440 | +€134,858 | +1.1% |
| Other operating income | 74 | €412,854 | €314,823 | -€98,030 | -23.7% |
| Operating charges | 60/66A | €12,096,595 | €12,392,059 | +€295,464 | +2.4% |
| Goods for resale, raw materials and consumables | 60 | €8,837,522 | €9,020,040 | +€182,517 | +2.1% |
| Purchases | 600/8 | €9,023,691 | €9,272,903 | +€249,212 | +2.8% |
| Change in stocks: decrease (increase) | 609 | -€186,169 | -€252,864 | -€66,695 | -35.8% |
| Services and other goods | 61 | €1,259,000 | €1,314,478 | +€55,478 | +4.4% |
| Remuneration, social security and pensions | 62 | €1,478,704 | €1,471,374 | -€7,330 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502,007 | €524,108 | +€22,101 | +4.4% |
| Other operating charges | 640/8 | €19,361 | €62,059 | +€42,698 | +221% |
| Operating profit (loss) | 9901 | €1,053,842 | €795,205 | -€258,637 | -24.5% |
| Financial income | 75/76B | €192,162 | €258,147 | +€65,985 | +34.3% |
| Recurring financial income | 75 | €192,162 | €258,147 | +€65,985 | +34.3% |
| Income from current assets | 751 | €52,995 | €81,649 | +€28,653 | +54.1% |
| Other financial income | 752/9 | €139,166 | €176,499 | +€37,332 | +26.8% |
| Financial charges | 65/66B | €19,560 | €40,565 | +€21,004 | +107% |
| Recurring financial charges | 65 | €19,560 | €40,565 | +€21,004 | +107% |
| Other financial charges | 652/9 | €19,560 | €40,565 | +€21,004 | +107% |
| Profit (loss) for the period before taxes | 9903 | €1,226,444 | €1,012,788 | -€213,656 | -17.4% |
| Income taxes | 67/77 | €311,986 | €258,042 | -€53,945 | -17.3% |
| Taxes | 670/3 | €311,986 | €258,467 | -€53,519 | -17.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €426 | +€426 | |
| Profit (loss) for the period | 9904 | €914,457 | €754,746 | -€159,711 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €914,457 | €754,746 | -€159,711 | -17.5% |
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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.