De Schrijver Consult: 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.
De Schrijver Consult
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+1,069%), from €100,358 to €1.2m
- Receivables within one year -€466,851
down €466,851 (-76.7%), from €608,981 to €142,130
of which Other amounts receivable: -€460,961
- Cash -€28,718
down €28,718 (-83.2%), from €34,524 to €5,807
mainly Investment in fixed assets (net) (-€1.2m) and Other debts (-€247,413)
- Debts after one year +€915,502
up €915,502 (+1,701%), from €53,833 to €969,335
- Other debts -€247,413
down €247,413 (-66.6%), from €371,580 to €124,167
- Profit (loss) carried forward -€164,893
down €164,893, from €23,291 to -€141,602
- Current portion of long-term debt +€53,386
up €53,386 (+381%), from €13,996 to €67,382
- Trade debts +€19,345
up €19,345 (+234%), from €8,255 to €27,600
- Depreciation +€145,148
up €145,148 (+1,028%), from €14,120 to €159,268
- Gross operating margin -€60,444
down €60,444 (-87.6%), from €68,967 to €8,522
- Financial income -€18,935
down €18,935 (-54.6%), from €34,649 to €15,714
- Taxes -€6,081
down €6,081 (-78.4%), from €7,755 to €1,674
- Financial charges -€4,695
down €4,695 (-15.7%), from €30,002 to €25,307
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 | €745,955 | €1,324,421 | +€578,466 | +77.5% |
| Fixed assets | 21/28 | €100,358 | €1,173,090 | +€1.1m | +1,069% |
| Tangible fixed assets | 22/27 | €100,358 | €1,173,090 | +€1.1m | +1,069% |
| Land and buildings | 22 | €100,358 | €1,173,090 | +€1.1m | +1,069% |
| Current assets | 29/58 | €645,597 | €151,331 | -€494,266 | -76.6% |
| Amounts receivable within one year | 40/41 | €608,981 | €142,130 | -€466,851 | -76.7% |
| Trade receivables | 40 | €7,090 | €1,200 | -€5,890 | -83.1% |
| Other amounts receivable | 41 | €601,891 | €140,930 | -€460,961 | -76.6% |
| Cash at bank and in hand | 54/58 | €34,524 | €5,807 | -€28,718 | -83.2% |
| Deferred charges and accrued income | 490/1 | €2,092 | €3,394 | +€1,303 | +62.3% |
| Total equity and liabilities | 10/49 | €745,955 | €1,324,421 | +€578,466 | +77.5% |
| Equity | 10/15 | €292,941 | €128,048 | -€164,893 | -56.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €208,150 | €208,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €202,000 | €202,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,291 | -€141,602 | -€164,893 | |
| Amounts payable | 17/49 | €453,014 | €1,196,373 | +€743,359 | +164% |
| Amounts payable after more than one year | 17 | €53,833 | €969,335 | +€915,502 | +1,701% |
| Financial debts | 170/4 | €53,833 | €969,335 | +€915,502 | +1,701% |
| Amounts payable within one year | 42/48 | €393,831 | €221,948 | -€171,882 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €13,996 | €67,382 | +€53,386 | +381% |
| Trade debts | 44 | €8,255 | €27,600 | +€19,345 | +234% |
| Suppliers | 440/4 | €8,255 | €27,600 | +€19,345 | +234% |
| Taxes, remuneration and social security | 45 | - | €2,800 | +€2,800 | |
| Taxes | 450/3 | - | €2,800 | +€2,800 | |
| Other amounts payable | 47/48 | €371,580 | €124,167 | -€247,413 | -66.6% |
| Accrued charges and deferred income | 492/3 | €5,350 | €5,089 | -€261 | -4.9% |
| Non-recurring operating income | 76A | €52,401 | €0 | -€52,401 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,120 | €159,268 | +€145,148 | +1,028% |
| Other operating charges | 640/8 | €5,087 | €2,880 | -€2,208 | -43.4% |
| Gross operating margin | 9900 | €68,967 | €8,522 | -€60,444 | -87.6% |
| Operating profit (loss) | 9901 | €49,760 | -€153,625 | -€203,385 | |
| Financial income | 75/76B | €34,649 | €15,714 | -€18,935 | -54.6% |
| Recurring financial income | 75 | €34,649 | €15,714 | -€18,935 | -54.6% |
| Financial charges | 65/66B | €30,002 | €25,307 | -€4,695 | -15.7% |
| Recurring financial charges | 65 | €30,002 | €25,307 | -€4,695 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €54,406 | -€163,219 | -€217,625 | |
| Income taxes | 67/77 | €7,755 | €1,674 | -€6,081 | -78.4% |
| Profit (loss) for the period | 9904 | €46,651 | -€164,893 | -€211,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,651 | -€164,893 | -€211,544 |
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 25 October 2026 via checked.be.