BERT SCHOLIERS: 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.
BERT SCHOLIERS
Largest movements
- Receivables after one year -€16,239
down €16,239 (-65.0%), from €25,000 to €8,761
- Receivables within one year -€11,456
down €11,456 (-98.3%), from €11,650 to €194
of which Trade receivables: -€11,650
- Cash -€4,809
down €4,809 (-97.0%), from €4,959 to €149
mainly Net result for the year (-€17,898) and Tax, wage and social debts (-€11,101)
- Profit (loss) carried forward -€17,898
down €17,898 (-77.1%), from €23,207 to €5,309
- Tax, wage and social debts -€11,101
down €11,101 (-91.0%), from €12,201 to €1,101
- Other debts -€4,402
no longer reported in 2025 (was €4,402)
- Trade debts +€896
up €896 (+112%), from €799 to €1,695
- Gross operating margin -€22,386
down €22,386, from €4,585 to -€17,801
- Other operating charges -€12,182
no longer reported in 2025 (was €12,182)
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 | €41,609 | €9,105 | -€32,504 | -78.1% |
| Current assets | 29/58 | €41,609 | €9,105 | -€32,504 | -78.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €8,761 | -€16,239 | -65.0% |
| Other amounts receivable | 291 | €25,000 | €8,761 | -€16,239 | -65.0% |
| Amounts receivable within one year | 40/41 | €11,650 | €194 | -€11,456 | -98.3% |
| Trade receivables | 40 | €11,650 | - | -€11,650 | |
| Other amounts receivable | 41 | - | €194 | +€194 | |
| Cash at bank and in hand | 54/58 | €4,959 | €149 | -€4,809 | -97.0% |
| Total equity and liabilities | 10/49 | €41,609 | €9,105 | -€32,504 | -78.1% |
| Equity | 10/15 | €24,207 | €6,309 | -€17,898 | -73.9% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,207 | €5,309 | -€17,898 | -77.1% |
| Amounts payable | 17/49 | €17,402 | €2,796 | -€14,606 | -83.9% |
| Amounts payable within one year | 42/48 | €17,402 | €2,796 | -€14,606 | -83.9% |
| Trade debts | 44 | €799 | €1,695 | +€896 | +112% |
| Suppliers | 440/4 | €799 | €1,695 | +€896 | +112% |
| Taxes, remuneration and social security | 45 | €12,201 | €1,101 | -€11,101 | -91.0% |
| Taxes | 450/3 | €12,201 | €1,101 | -€11,101 | -91.0% |
| Other amounts payable | 47/48 | €4,402 | - | -€4,402 | |
| Other operating charges | 640/8 | €12,182 | - | -€12,182 | |
| Gross operating margin | 9900 | €4,585 | -€17,801 | -€22,386 | |
| Operating profit (loss) | 9901 | -€7,597 | -€17,801 | -€10,204 | -134% |
| Financial charges | 65/66B | €137 | €97 | -€40 | -29.3% |
| Recurring financial charges | 65 | €137 | €97 | -€40 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,734 | -€17,898 | -€10,164 | -131% |
| Profit (loss) for the period | 9904 | -€7,734 | -€17,898 | -€10,164 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,734 | -€17,898 | -€10,164 | -131% |
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 19 October 2026 via checked.be.