CSM SCHOONMAAK: 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.
CSM SCHOONMAAK
Largest movements
- Cash +€5,473
up €5,473 (+87.6%), from €6,250 to €11,722
mainly Net result for the year (+€3,600) and Receivables within one year (+€879)
- Receivables within one year -€879
down €879 (-6.3%), from €13,923 to €13,044
of which Other amounts receivable: -€581
- Tangible fixed assets -€797
down €797 (-33.4%), from €2,388 to €1,591
- Profit (loss) carried forward +€3,600
up €3,600 (+22.9%), from €15,731 to €19,331
- Tax, wage and social debts +€651
up €651 (+16.5%), from €3,933 to €4,583
of which Remuneration and social security: +€1,990
- Trade debts -€453
down €453 (-91.2%), from €497 to €44
- Gross operating margin -€14,368
down €14,368 (-72.9%), from €19,722 to €5,354
- Taxes -€3,033
down €3,033 (-77.1%), from €3,933 to €900
- Depreciation +€794
up €794 (+36,441%), from €2 to €797
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,560 | €26,358 | +€3,798 | +16.8% |
| Fixed assets | 21/28 | €2,388 | €1,591 | -€797 | -33.4% |
| Tangible fixed assets | 22/27 | €2,388 | €1,591 | -€797 | -33.4% |
| Plant, machinery and equipment | 23 | €2,388 | €1,591 | -€797 | -33.4% |
| Current assets | 29/58 | €20,173 | €24,767 | +€4,594 | +22.8% |
| Amounts receivable within one year | 40/41 | €13,923 | €13,044 | -€879 | -6.3% |
| Trade receivables | 40 | €12,965 | €12,668 | -€298 | -2.3% |
| Other amounts receivable | 41 | €957 | €377 | -€581 | -60.7% |
| Cash at bank and in hand | 54/58 | €6,250 | €11,722 | +€5,473 | +87.6% |
| Total equity and liabilities | 10/49 | €22,560 | €26,358 | +€3,798 | +16.8% |
| Equity | 10/15 | €18,131 | €21,731 | +€3,600 | +19.9% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,731 | €19,331 | +€3,600 | +22.9% |
| Amounts payable | 17/49 | €4,429 | €4,627 | +€198 | +4.5% |
| Amounts payable within one year | 42/48 | €4,429 | €4,627 | +€198 | +4.5% |
| Trade debts | 44 | €497 | €44 | -€453 | -91.2% |
| Suppliers | 440/4 | €497 | €44 | -€453 | -91.2% |
| Taxes, remuneration and social security | 45 | €3,933 | €4,583 | +€651 | +16.5% |
| Taxes | 450/3 | €3,933 | €2,593 | -€1,339 | -34.1% |
| Remuneration and social security | 454/9 | - | €1,990 | +€1,990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | €797 | +€794 | +36,441% |
| Gross operating margin | 9900 | €19,722 | €5,354 | -€14,368 | -72.9% |
| Operating profit (loss) | 9901 | €19,720 | €4,557 | -€15,163 | -76.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €56 | €58 | +€1 | +2.4% |
| Recurring financial charges | 65 | €56 | €58 | +€1 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €19,664 | €4,500 | -€15,164 | -77.1% |
| Income taxes | 67/77 | €3,933 | €900 | -€3,033 | -77.1% |
| Profit (loss) for the period | 9904 | €15,731 | €3,600 | -€12,131 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,731 | €3,600 | -€12,131 | -77.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.