Beatrijs SCHOCKAERT: 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.
Beatrijs SCHOCKAERT
Largest movements
- Cash -€49,851
down €49,851 (-76.6%), from €65,078 to €15,227
mainly Net result for the year (-€50,330) and Investment in fixed assets (net) (-€16,523)
- Receivables after one year -€4,740
down €4,740 (-16.2%), from €29,260 to €24,520
- Profit (loss) carried forward -€50,330
down €50,330 (-69.0%), from -€72,902 to -€123,232
- Trade debts -€6,292
down €6,292 (-96.8%), from €6,499 to €207
- Gross operating margin +€7,556
up €7,556 (+19.3%), from -€39,076 to -€31,520
- Depreciation +€1,158
up €1,158 (+6.8%), from €17,018 to €18,176
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 | €202,367 | €145,393 | -€56,975 | -28.2% |
| Fixed assets | 21/28 | €70,142 | €68,489 | -€1,652 | -2.4% |
| Tangible fixed assets | 22/27 | €69,734 | €68,081 | -€1,652 | -2.4% |
| Plant, machinery and equipment | 23 | €19,619 | €15,326 | -€4,293 | -21.9% |
| Furniture and vehicles | 24 | €25,833 | €18,404 | -€7,429 | -28.8% |
| Other tangible fixed assets | 26 | €24,282 | €34,352 | +€10,069 | +41.5% |
| Financial fixed assets | 28 | €408 | €408 | = | 0.0% |
| Current assets | 29/58 | €132,225 | €76,903 | -€55,322 | -41.8% |
| Amounts receivable after more than one year | 29 | €29,260 | €24,520 | -€4,740 | -16.2% |
| Other amounts receivable | 291 | €29,260 | €24,520 | -€4,740 | -16.2% |
| Amounts receivable within one year | 40/41 | €33,979 | €32,859 | -€1,120 | -3.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €33,979 | €32,859 | -€1,120 | -3.3% |
| Cash at bank and in hand | 54/58 | €65,078 | €15,227 | -€49,851 | -76.6% |
| Deferred charges and accrued income | 490/1 | €3,908 | €4,297 | +€389 | +9.9% |
| Total equity and liabilities | 10/49 | €202,367 | €145,393 | -€56,975 | -28.2% |
| Equity | 10/15 | €189,897 | €139,567 | -€50,330 | -26.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €250,398 | €250,398 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,052 | €23,052 | = | 0.0% |
| Distributable reserves | 133 | €227,346 | €227,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,902 | -€123,232 | -€50,330 | -69.0% |
| Amounts payable | 17/49 | €12,471 | €5,826 | -€6,644 | -53.3% |
| Amounts payable within one year | 42/48 | €12,471 | €5,826 | -€6,644 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | €5,519 | €5,512 | -€8 | -0.1% |
| Financial debts | 43 | €452 | €10 | -€442 | -97.8% |
| Credit institutions | 430/8 | €452 | €10 | -€442 | -97.8% |
| Trade debts | 44 | €6,499 | €207 | -€6,292 | -96.8% |
| Suppliers | 440/4 | €6,499 | €207 | -€6,292 | -96.8% |
| Taxes, remuneration and social security | 45 | €0 | €98 | +€98 | |
| Taxes | 450/3 | €0 | €98 | +€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,018 | €18,176 | +€1,158 | +6.8% |
| Other operating charges | 640/8 | €675 | €294 | -€381 | -56.4% |
| Gross operating margin | 9900 | -€39,076 | -€31,520 | +€7,556 | +19.3% |
| Operating profit (loss) | 9901 | -€56,769 | -€49,990 | +€6,779 | +11.9% |
| Financial income | 75/76B | €527 | €907 | +€380 | +72.1% |
| Recurring financial income | 75 | €527 | €907 | +€380 | +72.1% |
| Financial charges | 65/66B | €1,316 | €1,180 | -€136 | -10.4% |
| Recurring financial charges | 65 | €1,316 | €1,180 | -€136 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€57,558 | -€50,263 | +€7,295 | +12.7% |
| Income taxes | 67/77 | €256 | €67 | -€188 | -73.7% |
| Profit (loss) for the period | 9904 | -€57,814 | -€50,330 | +€7,483 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,814 | -€50,330 | +€7,483 | +12.9% |
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 31 October 2026 via checked.be.