Bie Schoolmeesters: 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.
Bie Schoolmeesters
Largest movements
- Current investments +€100,436
up €100,436 (+59.1%), from €170,000 to €270,436
- Cash +€26,406
up €26,406 (+35.5%), from €74,306 to €100,712
mainly Net result for the year (+€116,968) and Depreciation (+€24,187)
- Tangible fixed assets -€15,576
down €15,576 (-12.6%), from €123,843 to €108,267
of which Land and buildings: -€13,219
- Receivables within one year -€13,106
down €13,106 (-8.9%), from €146,668 to €133,562
- Deferred charges and accrued income +€7,426
up €7,426 (+98.5%), from €7,539 to €14,965
- Reserves +€116,968
up €116,968 (+29.3%), from €398,659 to €515,627
- Debts after one year -€10,477
down €10,477 (-16.1%), from €65,014 to €54,538
- Gross operating margin +€8,108
up €8,108 (+4.4%), from €183,181 to €191,289
- Taxes +€3,049
up €3,049 (+6.7%), from €45,546 to €48,596
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 | €522,405 | €627,992 | +€105,587 | +20.2% |
| Fixed assets | 21/28 | €123,893 | €108,317 | -€15,576 | -12.6% |
| Tangible fixed assets | 22/27 | €123,843 | €108,267 | -€15,576 | -12.6% |
| Land and buildings | 22 | €111,404 | €98,185 | -€13,219 | -11.9% |
| Plant, machinery and equipment | 23 | €3,921 | €3,130 | -€790 | -20.2% |
| Furniture and vehicles | 24 | €8,519 | €6,951 | -€1,567 | -18.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €398,512 | €519,675 | +€121,163 | +30.4% |
| Amounts receivable within one year | 40/41 | €146,668 | €133,562 | -€13,106 | -8.9% |
| Other amounts receivable | 41 | €146,668 | €133,562 | -€13,106 | -8.9% |
| Current investments | 50/53 | €170,000 | €270,436 | +€100,436 | +59.1% |
| Cash at bank and in hand | 54/58 | €74,306 | €100,712 | +€26,406 | +35.5% |
| Deferred charges and accrued income | 490/1 | €7,539 | €14,965 | +€7,426 | +98.5% |
| Total equity and liabilities | 10/49 | €522,405 | €627,992 | +€105,587 | +20.2% |
| Equity | 10/15 | €419,119 | €536,087 | +€116,968 | +27.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €398,659 | €515,627 | +€116,968 | +29.3% |
| Distributable reserves | 133 | €398,659 | €515,627 | +€116,968 | +29.3% |
| Amounts payable | 17/49 | €103,286 | €91,905 | -€11,381 | -11.0% |
| Amounts payable after more than one year | 17 | €65,014 | €54,538 | -€10,477 | -16.1% |
| Financial debts | 170/4 | €65,014 | €54,538 | -€10,477 | -16.1% |
| Amounts payable within one year | 42/48 | €38,272 | €37,367 | -€905 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €10,395 | €10,477 | +€81 | +0.8% |
| Trade debts | 44 | €7,539 | €2,546 | -€4,994 | -66.2% |
| Suppliers | 440/4 | €7,539 | €2,546 | -€4,994 | -66.2% |
| Taxes, remuneration and social security | 45 | €5,719 | €8,520 | +€2,801 | +49.0% |
| Taxes | 450/3 | €5,127 | €5,127 | = | 0.0% |
| Remuneration and social security | 454/9 | €592 | €3,393 | +€2,801 | +473% |
| Other amounts payable | 47/48 | €14,619 | €15,825 | +€1,207 | +8.3% |
| Remuneration, social security and pensions | 62 | €9,231 | €7,429 | -€1,802 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,355 | €24,187 | +€1,833 | +8.2% |
| Other operating charges | 640/8 | €1,809 | €1,865 | +€56 | +3.1% |
| Gross operating margin | 9900 | €183,181 | €191,289 | +€8,108 | +4.4% |
| Operating profit (loss) | 9901 | €149,786 | €157,807 | +€8,021 | +5.4% |
| Financial income | 75/76B | €6,574 | €8,464 | +€1,891 | +28.8% |
| Recurring financial income | 75 | €6,574 | €8,464 | +€1,891 | +28.8% |
| Financial charges | 65/66B | €782 | €708 | -€74 | -9.5% |
| Recurring financial charges | 65 | €782 | €708 | -€74 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €155,578 | €165,564 | +€9,986 | +6.4% |
| Income taxes | 67/77 | €45,546 | €48,596 | +€3,049 | +6.7% |
| Profit (loss) for the period | 9904 | €110,032 | €116,968 | +€6,936 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,032 | €116,968 | +€6,936 | +6.3% |
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 13 October 2026 via checked.be.