DE SCHREEF: 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.
What changed
DE SCHREEF
NACE 93.110, Operation of sports facilities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€122,025
2024 · -€58,226-€63,799
Equity
-€326,173
2024 · -€204,148-€122,025
Cash
€12,540
2024 · €12,371+€169
Balance sheet total
€1.2m
2024 · €1.3m-€97,758
Largest movements
Assets
- Tangible fixed assets -€87,207
down €87,207 (-7.0%), from €1.2m to €1.2m
of which Plant, machinery and equipment: -€43,803
Equity and liabilities
- Profit (loss) carried forward -€122,025
down €122,025 (-16.0%), from -€762,340 to -€884,365
- Other debts +€35,071
up €35,071 (+2.5%), from €1.4m to €1.4m
Income statement
- Gross operating margin -€125,246
down €125,246, from €115,076 to -€10,170
- Staff costs -€62,182
down €62,182, from €61,417 to -€765
- Depreciation -€14,504
down €14,504 (-24.9%), from €58,200 to €43,696
- Financial charges -€3,588
down €3,588 (-10.8%), from €33,225 to €29,637
- Other operating charges +€1,880
up €1,880 (+9.2%), from €20,469 to €22,349
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.
Result 2024
-€58,226
Gross operating margin
-€125,246
Staff costs
+€62,182
Depreciation
+€14,504
Other operating charges
-€1,880
Other operating items
-€16,943
Financial income
-€4
Financial charges
+€3,588
Result 2025
-€122,025
Cash bridge derived
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.
From operations
-€43,342
Investment
+€43,511
Financing
€0
Cash 2024
€12,371
From operations (derived)
-€43,342
Net result for the year
-€122,025
Depreciation
+€43,696
Stocks and contracts
+€4,094
Receivables within one year
+€6,578
Deferred charges and accrued income
+€48
Trade debts
+€811
Tax, wage and social debts
-€10,718
Other debts
+€35,071
Accrued charges and deferred income
-€897
Investment (derived)
+€43,511
Investment in fixed assets (net)
+€43,511
Cash 2025
€12,540
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,272,337 | €1,174,579 | -€97,758 | -7.7% |
| Fixed assets | 21/28 | €1,243,657 | €1,156,450 | -€87,207 | -7.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,243,657 | €1,156,450 | -€87,207 | -7.0% |
| Land and buildings | 22 | €1,124,218 | €1,102,793 | -€21,425 | -1.9% |
| Plant, machinery and equipment | 23 | €47,045 | €3,241 | -€43,803 | -93.1% |
| Furniture and vehicles | 24 | €300 | €0 | -€300 | -100.0% |
| Other tangible fixed assets | 26 | €7,149 | €2,497 | -€4,652 | -65.1% |
| Assets under construction and advance payments | 27 | €64,946 | €47,919 | -€17,027 | -26.2% |
| Current assets | 29/58 | €28,680 | €18,129 | -€10,551 | -36.8% |
| Stocks and contracts in progress | 3 | €4,094 | €0 | -€4,094 | -100.0% |
| Stocks | 30/36 | €4,094 | €0 | -€4,094 | -100.0% |
| Amounts receivable within one year | 40/41 | €11,580 | €5,002 | -€6,578 | -56.8% |
| Trade receivables | 40 | €10,899 | €4,321 | -€6,578 | -60.4% |
| Other amounts receivable | 41 | €681 | €681 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,371 | €12,540 | +€169 | +1.4% |
| Deferred charges and accrued income | 490/1 | €635 | €587 | -€48 | -7.5% |
| Total equity and liabilities | 10/49 | €1,272,337 | €1,174,579 | -€97,758 | -7.7% |
| Equity | 10/15 | -€204,148 | -€326,173 | -€122,025 | -59.8% |
| Contributions | 10/11 | €182,000 | €182,000 | = | 0.0% |
| Revaluation surpluses | 12 | €359,598 | €359,598 | = | 0.0% |
| Reserves | 13 | €16,594 | €16,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €416 | €416 | = | 0.0% |
| Reserves not available under the articles | 1311 | €416 | €416 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,209 | €8,209 | = | 0.0% |
| Distributable reserves | 133 | €7,969 | €7,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€762,340 | -€884,365 | -€122,025 | -16.0% |
| Amounts payable | 17/49 | €1,476,485 | €1,500,752 | +€24,267 | +1.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,442,660 | €1,467,824 | +€25,163 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30,262 | €31,073 | +€811 | +2.7% |
| Suppliers | 440/4 | €30,262 | €31,073 | +€811 | +2.7% |
| Taxes, remuneration and social security | 45 | €21,083 | €10,365 | -€10,718 | -50.8% |
| Taxes | 450/3 | €16,105 | €10,365 | -€5,740 | -35.6% |
| Remuneration and social security | 454/9 | €4,978 | €0 | -€4,978 | -100.0% |
| Other amounts payable | 47/48 | €1,391,315 | €1,426,386 | +€35,071 | +2.5% |
| Accrued charges and deferred income | 492/3 | €33,825 | €32,928 | -€897 | -2.7% |
| Non-recurring operating income | 76A | €6,143 | €2,503 | -€3,640 | -59.3% |
| Remuneration, social security and pensions | 62 | €61,417 | -€765 | -€62,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,200 | €43,696 | -€14,504 | -24.9% |
| Other operating charges | 640/8 | €20,469 | €22,349 | +€1,880 | +9.2% |
| Non-recurring operating charges | 66A | €0 | €16,943 | +€16,943 | |
| Gross operating margin | 9900 | €115,076 | -€10,170 | -€125,246 | |
| Operating profit (loss) | 9901 | -€25,011 | -€92,394 | -€67,383 | -269.4% |
| Financial income | 75/76B | €9 | €6 | -€4 | -39.1% |
| Recurring financial income | 75 | €9 | €6 | -€4 | -39.1% |
| Financial charges | 65/66B | €33,225 | €29,637 | -€3,588 | -10.8% |
| Recurring financial charges | 65 | €33,225 | €29,637 | -€3,588 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€58,226 | -€122,025 | -€63,799 | -109.6% |
| Profit (loss) for the period | 9904 | -€58,226 | -€122,025 | -€63,799 | -109.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,226 | -€122,025 | -€63,799 | -109.6% |
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 11 October 2026 via checked.be.