Dr. Ine Schoolmeesters: 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.
Dr. Ine Schoolmeesters
Largest movements
- Cash +€93,813
up €93,813 (+74,526%), from €126 to €93,939
mainly Net result for the year (+€126,640) and Tax, wage and social debts (+€39,714)
- Deferred charges and accrued income +€71,833
new in 2025: €71,833
- Reserves +€120,451
new in 2025: €120,451
- Tax, wage and social debts +€39,714
up €39,714 (+123,413%), from €32 to €39,746
of which Taxes: +€35,697
- Profit (loss) carried forward +€6,189
no longer reported in 2025 (was -€6,189)
- Gross operating margin +€168,607
up €168,607, from -€5,973 to €162,633
- Taxes +€35,697
up €35,697 (+110,930%), from €32 to €35,729
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 | €589 | €165,772 | +€165,182 | +28,029% |
| Current assets | 29/58 | €589 | €165,772 | +€165,182 | +28,029% |
| Amounts receivable within one year | 40/41 | €463 | - | -€463 | |
| Trade receivables | 40 | €463 | - | -€463 | |
| Cash at bank and in hand | 54/58 | €126 | €93,939 | +€93,813 | +74,526% |
| Deferred charges and accrued income | 490/1 | - | €71,833 | +€71,833 | |
| Total equity and liabilities | 10/49 | €589 | €165,772 | +€165,182 | +28,029% |
| Equity | 10/15 | -€3,689 | €122,951 | +€126,640 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €120,451 | +€120,451 | |
| Distributable reserves | 133 | - | €120,451 | +€120,451 | |
| Profit (loss) carried forward | 14 | -€6,189 | - | +€6,189 | |
| Amounts payable | 17/49 | €4,279 | €42,821 | +€38,542 | +901% |
| Amounts payable within one year | 42/48 | €4,279 | €42,821 | +€38,542 | +901% |
| Trade debts | 44 | - | €404 | +€404 | |
| Suppliers | 440/4 | - | €404 | +€404 | |
| Taxes, remuneration and social security | 45 | €32 | €39,746 | +€39,714 | +123,413% |
| Taxes | 450/3 | €32 | €35,729 | +€35,697 | +110,930% |
| Remuneration and social security | 454/9 | - | €4,017 | +€4,017 | |
| Other amounts payable | 47/48 | €4,247 | €2,670 | -€1,576 | -37.1% |
| Other operating charges | 640/8 | €158 | €161 | +€3 | +2.0% |
| Gross operating margin | 9900 | -€5,973 | €162,633 | +€168,607 | |
| Operating profit (loss) | 9901 | -€6,131 | €162,472 | +€168,603 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €26 | €108 | +€82 | +312% |
| Recurring financial charges | 65 | €26 | €108 | +€82 | +312% |
| Profit (loss) for the period before taxes | 9903 | -€6,157 | €162,369 | +€168,527 | |
| Income taxes | 67/77 | €32 | €35,729 | +€35,697 | +110,930% |
| Profit (loss) for the period | 9904 | -€6,189 | €126,640 | +€132,830 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,189 | €126,640 | +€132,830 |
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 16 October 2026 via checked.be.