DIRK VAN DEN SCHOOR: 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.
DIRK VAN DEN SCHOOR
Largest movements
- Cash +€15,986
up €15,986 (+7.4%), from €216,758 to €232,744
mainly Net result for the year (+€21,436) and Depreciation (+€6,669)
- Receivables within one year +€10,209
up €10,209 (+14.0%), from €73,023 to €83,232
of which Trade receivables: +€8,324
- Tangible fixed assets -€6,669
down €6,669 (-61.2%), from €10,897 to €4,228
- Current investments +€6,000
up €6,000 (+4.2%), from €144,155 to €150,155
- Reserves +€21,436
up €21,436 (+5.4%), from €400,209 to €421,645
- Gross operating margin -€10,679
down €10,679 (-21.2%), from €50,378 to €39,699
- Taxes -€3,140
down €3,140 (-27.4%), from €11,441 to €8,301
- Financial charges +€612
up €612 (+30.0%), from €2,039 to €2,651
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 | €446,089 | €471,523 | +€25,434 | +5.7% |
| Fixed assets | 21/28 | €10,897 | €4,228 | -€6,669 | -61.2% |
| Tangible fixed assets | 22/27 | €10,897 | €4,228 | -€6,669 | -61.2% |
| Plant, machinery and equipment | 23 | €10,897 | €4,228 | -€6,669 | -61.2% |
| Current assets | 29/58 | €435,192 | €467,296 | +€32,103 | +7.4% |
| Amounts receivable within one year | 40/41 | €73,023 | €83,232 | +€10,209 | +14.0% |
| Trade receivables | 40 | €73,023 | €81,347 | +€8,324 | +11.4% |
| Other amounts receivable | 41 | - | €1,885 | +€1,885 | |
| Current investments | 50/53 | €144,155 | €150,155 | +€6,000 | +4.2% |
| Cash at bank and in hand | 54/58 | €216,758 | €232,744 | +€15,986 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,256 | €1,165 | -€91 | -7.2% |
| Total equity and liabilities | 10/49 | €446,089 | €471,523 | +€25,434 | +5.7% |
| Equity | 10/15 | €415,391 | €436,827 | +€21,436 | +5.2% |
| Contributions | 10/11 | €15,182 | €15,182 | = | 0.0% |
| Reserves | 13 | €400,209 | €421,645 | +€21,436 | +5.4% |
| Distributable reserves | 133 | €400,209 | €421,645 | +€21,436 | +5.4% |
| Amounts payable | 17/49 | €30,698 | €34,697 | +€3,998 | +13.0% |
| Amounts payable within one year | 42/48 | €30,698 | €34,697 | +€3,998 | +13.0% |
| Trade debts | 44 | €1,632 | €1,336 | -€296 | -18.1% |
| Suppliers | 440/4 | €1,632 | €1,336 | -€296 | -18.1% |
| Taxes, remuneration and social security | 45 | €4,571 | €6,504 | +€1,933 | +42.3% |
| Taxes | 450/3 | €4,571 | €6,504 | +€1,933 | +42.3% |
| Other amounts payable | 47/48 | €24,495 | €26,856 | +€2,362 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,202 | €6,669 | +€468 | +7.5% |
| Other operating charges | 640/8 | €1,171 | €1,261 | +€89 | +7.6% |
| Gross operating margin | 9900 | €50,378 | €39,699 | -€10,679 | -21.2% |
| Operating profit (loss) | 9901 | €43,005 | €31,769 | -€11,236 | -26.1% |
| Financial income | 75/76B | €997 | €618 | -€379 | -38.0% |
| Recurring financial income | 75 | €997 | €618 | -€379 | -38.0% |
| Financial charges | 65/66B | €2,039 | €2,651 | +€612 | +30.0% |
| Recurring financial charges | 65 | €2,039 | €2,651 | +€612 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | €41,963 | €29,737 | -€12,227 | -29.1% |
| Income taxes | 67/77 | €11,441 | €8,301 | -€3,140 | -27.4% |
| Profit (loss) for the period | 9904 | €30,522 | €21,436 | -€9,086 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,522 | €21,436 | -€9,086 | -29.8% |
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 27 October 2026 via checked.be.