DE SCHUTTER JOS: what changed
What changed
DE SCHUTTER JOS
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€69,475
2024 · €78,830-€9,356
Equity
€1.2m
2024 · €1.1m+€69,475
Cash
€119,138
2024 · €165,023-€45,884
Balance sheet total
€3.3m
2024 · €3.3m-€17,636
Largest movements
Assets
- Cash -€45,884
down €45,884 (-27.8%), from €165,023 to €119,138
mainly Investment in fixed assets (net) (-€156,123) and Debts after one year (-€83,058)
Equity and liabilities
- Debts after one year -€83,058
down €83,058 (-8.8%), from €942,298 to €859,240
- Reserves +€69,475
up €69,475 (+7.3%), from €946,955 to €1.0m
of which Distributable reserves: +€46,346
Income statement
- Gross operating margin +€36,095
up €36,095 (+6.6%), from €548,688 to €584,783
- Staff costs +€25,739
up €25,739 (+11.1%), from €231,344 to €257,083
- Depreciation +€11,573
up €11,573 (+7.9%), from €146,608 to €158,182
- Taxes -€9,163
down €9,163 (-39.7%), from €23,057 to €13,894
- Other operating charges +€7,860
up €7,860 (+98.5%), from €7,976 to €15,836
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€78,830
Gross operating margin
+€36,095
Staff costs
-€25,739
Depreciation
-€11,573
Write-downs
+€1,140
Other operating charges
-€7,860
Other operating items
-€127
Financial income
-€348
Financial charges
-€2,617
Taxes
+€9,163
Deferred taxes and other
-€7,490
Result 2025
€69,475
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€181,591
Investment
-€156,123
Financing
-€71,352
Cash 2024
€165,023
From operations (derived)
+€181,591
Net result for the year
+€69,475
Depreciation
+€158,182
Receivables within one year
-€9,852
Deferred charges and accrued income
-€20,454
Provisions
-€6,855
Trade debts
-€5,457
Tax, wage and social debts
+€4,996
Other debts
-€17,633
Accrued charges and deferred income
+€9,190
Investment (derived)
-€156,123
Investment in fixed assets (net)
-€156,123
Financing
-€71,352
Debts after one year
-€83,058
Current portion of long-term debt
+€11,706
Cash 2025
€119,138
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,300,510 | €3,282,873 | -€17,636 | -0.5% |
| Fixed assets | 21/28 | €2,679,414 | €2,677,355 | -€2,059 | -0.1% |
| Intangible fixed assets | 21 | €15,400 | €15,400 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,639,755 | €2,637,701 | -€2,053 | -0.1% |
| Land and buildings | 22 | €2,038,425 | €2,044,668 | +€6,243 | +0.3% |
| Plant, machinery and equipment | 23 | €122,829 | €97,528 | -€25,300 | -20.6% |
| Furniture and vehicles | 24 | €478,501 | €495,505 | +€17,005 | +3.6% |
| Financial fixed assets | 28 | €24,259 | €24,254 | -€6 | 0.0% |
| Current assets | 29/58 | €621,096 | €605,518 | -€15,577 | -2.5% |
| Amounts receivable within one year | 40/41 | €444,789 | €454,641 | +€9,852 | +2.2% |
| Trade receivables | 40 | €407,598 | €412,270 | +€4,672 | +1.1% |
| Other amounts receivable | 41 | €37,191 | €42,372 | +€5,181 | +13.9% |
| Cash at bank and in hand | 54/58 | €165,023 | €119,138 | -€45,884 | -27.8% |
| Deferred charges and accrued income | 490/1 | €11,284 | €31,739 | +€20,454 | +181% |
| Total equity and liabilities | 10/49 | €3,300,510 | €3,282,873 | -€17,636 | -0.5% |
| Equity | 10/15 | €1,120,728 | €1,190,203 | +€69,475 | +6.2% |
| Contributions | 10/11 | €173,773 | €173,773 | = | 0.0% |
| Capital | 10 | €173,773 | €173,773 | = | 0.0% |
| Issued capital | 100 | €173,773 | €173,773 | = | 0.0% |
| Reserves | 13 | €946,955 | €1,016,429 | +€69,475 | +7.3% |
| Non-distributable reserves | 130/1 | €34,705 | €34,705 | = | 0.0% |
| Legal reserve | 130 | €34,705 | €34,705 | = | 0.0% |
| Tax-exempt reserves | 132 | €104,115 | €127,243 | +€23,129 | +22.2% |
| Distributable reserves | 133 | €808,135 | €854,481 | +€46,346 | +5.7% |
| Provisions and deferred taxes | 16 | €381,702 | €374,847 | -€6,855 | -1.8% |
| Provisions for liabilities and charges | 160/5 | €356,953 | €344,316 | -€12,637 | -3.5% |
| Environmental obligations | 163 | €356,953 | €344,316 | -€12,637 | -3.5% |
| Deferred taxes | 168 | €24,750 | €30,532 | +€5,782 | +23.4% |
| Amounts payable | 17/49 | €1,798,079 | €1,717,823 | -€80,256 | -4.5% |
| Amounts payable after more than one year | 17 | €942,298 | €859,240 | -€83,058 | -8.8% |
| Financial debts | 170/4 | €942,298 | €859,240 | -€83,058 | -8.8% |
| Amounts payable within one year | 42/48 | €814,101 | €807,713 | -€6,388 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €118,227 | €129,933 | +€11,706 | +9.9% |
| Trade debts | 44 | €126,513 | €121,056 | -€5,457 | -4.3% |
| Suppliers | 440/4 | €126,513 | €121,056 | -€5,457 | -4.3% |
| Taxes, remuneration and social security | 45 | €24,929 | €29,925 | +€4,996 | +20.0% |
| Taxes | 450/3 | €4,708 | €5,655 | +€946 | +20.1% |
| Remuneration and social security | 454/9 | €20,220 | €24,270 | +€4,050 | +20.0% |
| Other amounts payable | 47/48 | €544,432 | €526,799 | -€17,633 | -3.2% |
| Accrued charges and deferred income | 492/3 | €41,680 | €50,870 | +€9,190 | +22.0% |
| Remuneration, social security and pensions | 62 | €231,344 | €257,083 | +€25,739 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,608 | €158,182 | +€11,573 | +7.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,140 | - | -€1,140 | |
| Other operating charges | 640/8 | €7,976 | €15,836 | +€7,860 | +98.5% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €548,688 | €584,783 | +€36,095 | +6.6% |
| Operating profit (loss) | 9901 | €161,620 | €153,555 | -€8,065 | -5.0% |
| Financial income | 75/76B | €575 | €227 | -€348 | -60.5% |
| Recurring financial income | 75 | €575 | €227 | -€348 | -60.5% |
| Financial charges | 65/66B | €62,015 | €64,632 | +€2,617 | +4.2% |
| Recurring financial charges | 65 | €62,015 | €64,632 | +€2,617 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €100,180 | €89,151 | -€11,029 | -11.0% |
| Transfer from deferred taxes | 780 | €1,708 | €1,718 | +€10 | +0.6% |
| Transfer to deferred taxes | 680 | - | €7,500 | +€7,500 | |
| Income taxes | 67/77 | €23,057 | €13,894 | -€9,163 | -39.7% |
| Profit (loss) for the period | 9904 | €78,830 | €69,475 | -€9,356 | -11.9% |
| Transfer from tax-exempt reserves | 789 | €6,831 | €6,871 | +€40 | +0.6% |
| Transfer to tax-exempt reserves | 689 | - | €30,000 | +€30,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,662 | €46,346 | -€39,316 | -45.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.