Dries Schockaert: what changed
Two fiscal 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.
Dries Schockaert
Largest movements
- Cash -€21,851
down €21,851 (-20.0%), from €109,118 to €87,267
mainly Contributions, distributions and other (-€30,367) and Investment in fixed assets (net) (-€25,126)
- Tangible fixed assets +€16,144
up €16,144 (+43.4%), from €37,197 to €53,341
of which Furniture and vehicles: +€10,490
- Receivables within one year +€11,468
up €11,468 (+363.3%), from €3,156 to €14,624
of which Other amounts receivable: +€9,943
- Other debts +€29,534
up €29,534 (+3545.5%), from €833 to €30,367
- Tax, wage and social debts -€12,294
down €12,294 (-29.6%), from €41,534 to €29,241
of which Taxes: -€12,454
- Reserves -€6,000
down €6,000 (-5.5%), from €109,841 to €103,841
- Trade debts -€4,331
down €4,331 (-56.5%), from €7,659 to €3,328
- Gross operating margin -€9,714
down €9,714 (-18.6%), from €52,320 to €42,606
- Taxes -€5,097
down €5,097 (-36.7%), from €13,877 to €8,780
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,868 | €167,777 | +€6,909 | +4.3% |
| Fixed assets | 21/28 | €37,197 | €53,341 | +€16,144 | +43.4% |
| Tangible fixed assets | 22/27 | €37,197 | €53,341 | +€16,144 | +43.4% |
| Furniture and vehicles | 24 | €24,916 | €35,406 | +€10,490 | +42.1% |
| Other tangible fixed assets | 26 | €12,282 | €17,935 | +€5,654 | +46.0% |
| Current assets | 29/58 | €123,670 | €114,436 | -€9,234 | -7.5% |
| Amounts receivable within one year | 40/41 | €3,156 | €14,624 | +€11,468 | +363.3% |
| Trade receivables | 40 | - | €1,525 | +€1,525 | |
| Other amounts receivable | 41 | €3,156 | €13,099 | +€9,943 | +315.0% |
| Cash at bank and in hand | 54/58 | €109,118 | €87,267 | -€21,851 | -20.0% |
| Deferred charges and accrued income | 490/1 | €11,396 | €12,545 | +€1,149 | +10.1% |
| Total equity and liabilities | 10/49 | €160,868 | €167,777 | +€6,909 | +4.3% |
| Equity | 10/15 | €110,841 | €104,841 | -€6,000 | -5.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €109,841 | €103,841 | -€6,000 | -5.5% |
| Distributable reserves | 133 | €109,841 | €103,841 | -€6,000 | -5.5% |
| Amounts payable | 17/49 | €50,026 | €62,936 | +€12,909 | +25.8% |
| Amounts payable within one year | 42/48 | €50,026 | €62,936 | +€12,909 | +25.8% |
| Trade debts | 44 | €7,659 | €3,328 | -€4,331 | -56.5% |
| Suppliers | 440/4 | €7,659 | €3,328 | -€4,331 | -56.5% |
| Taxes, remuneration and social security | 45 | €41,534 | €29,241 | -€12,294 | -29.6% |
| Taxes | 450/3 | €41,534 | €29,081 | -€12,454 | -30.0% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €833 | €30,367 | +€29,534 | +3545.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,683 | €8,983 | +€300 | +3.5% |
| Other operating charges | 640/8 | €574 | €612 | +€38 | +6.7% |
| Gross operating margin | 9900 | €52,320 | €42,606 | -€9,714 | -18.6% |
| Operating profit (loss) | 9901 | €43,063 | €33,011 | -€10,052 | -23.3% |
| Financial income | 75/76B | €435 | €371 | -€64 | -14.7% |
| Recurring financial income | 75 | €435 | €371 | -€64 | -14.7% |
| Financial charges | 65/66B | €196 | €236 | +€39 | +20.1% |
| Recurring financial charges | 65 | €196 | €236 | +€39 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €43,303 | €33,147 | -€10,156 | -23.5% |
| Income taxes | 67/77 | €13,877 | €8,780 | -€5,097 | -36.7% |
| Profit (loss) for the period | 9904 | €29,426 | €24,367 | -€5,059 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,426 | €24,367 | -€5,059 | -17.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.