JEAN SCHOOLAERT-NIVILLE: what changed
What changed
JEAN SCHOOLAERT-NIVILLE
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€13,800
2024 · €49,948-€36,148
Equity
€303,802
2024 · €290,002+€13,800
Cash
€223,446
2024 · €231,191-€7,746
Balance sheet total
€326,240
2024 · €313,692+€12,548
Largest movements
Assets
- Receivables within one year +€10,012
up €10,012 (+443%), from €2,258 to €12,270
of which Other amounts receivable: +€10,357
- Tangible fixed assets +€9,296
up €9,296 (+13.7%), from €67,921 to €77,217
of which Plant, machinery and equipment: +€9,063
- Cash -€7,746
down €7,746 (-3.4%), from €231,191 to €223,446
mainly Investment in fixed assets (net) (-€26,850) and Receivables within one year (-€10,012)
Equity and liabilities
- Reserves +€13,500
up €13,500 (+7.0%), from €193,500 to €207,000
Income statement
- Turnover +€395,390
new in 2025: €395,390
- Purchases and services +€268,688
new in 2025: €268,688
- Gross operating margin -€44,230
down €44,230 (-25.9%), from €170,957 to €126,727
- Taxes -€18,208
down €18,208 (-79.5%), from €22,914 to €4,706
- Staff costs +€7,530
up €7,530 (+9.8%), from €77,070 to €84,600
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
€49,948
Gross operating margin
-€44,230
Staff costs
-€7,530
Depreciation
-€739
Other operating charges
+€810
Other operating items
-€3,794
Financial income
-€78
Financial charges
+€1,204
Taxes
+€18,208
Result 2025
€13,800
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
+€19,104
Investment
-€26,850
Financing
€0
Cash 2024
€231,191
From operations (derived)
+€19,104
Net result for the year
+€13,800
Depreciation
+€17,554
Stocks and contracts
-€2,103
Receivables within one year
-€10,012
Deferred charges and accrued income
+€1,117
Trade debts
-€148
Tax, wage and social debts
-€1,103
Investment (derived)
-€26,850
Investment in fixed assets (net)
-€26,850
Cash 2025
€223,446
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,692 | €326,240 | +€12,548 | +4.0% |
| Fixed assets | 21/28 | €67,921 | €77,217 | +€9,296 | +13.7% |
| Tangible fixed assets | 22/27 | €67,921 | €77,217 | +€9,296 | +13.7% |
| Plant, machinery and equipment | 23 | €66,972 | €76,035 | +€9,063 | +13.5% |
| Furniture and vehicles | 24 | €949 | €1,182 | +€233 | +24.6% |
| Current assets | 29/58 | €245,771 | €249,023 | +€3,252 | +1.3% |
| Stocks and contracts in progress | 3 | €2,972 | €5,075 | +€2,103 | +70.7% |
| Stocks | 30/36 | €2,972 | €5,075 | +€2,103 | +70.7% |
| Amounts receivable within one year | 40/41 | €2,258 | €12,270 | +€10,012 | +443% |
| Trade receivables | 40 | €1,434 | €1,089 | -€345 | -24.1% |
| Other amounts receivable | 41 | €824 | €11,181 | +€10,357 | +1,257% |
| Cash at bank and in hand | 54/58 | €231,191 | €223,446 | -€7,746 | -3.4% |
| Deferred charges and accrued income | 490/1 | €9,349 | €8,232 | -€1,117 | -11.9% |
| Total equity and liabilities | 10/49 | €313,692 | €326,240 | +€12,548 | +4.0% |
| Equity | 10/15 | €290,002 | €303,802 | +€13,800 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,500 | €207,000 | +€13,500 | +7.0% |
| Distributable reserves | 133 | €193,500 | €207,000 | +€13,500 | +7.0% |
| Profit (loss) carried forward | 14 | €77,902 | €78,202 | +€300 | +0.4% |
| Amounts payable | 17/49 | €23,690 | €22,438 | -€1,252 | -5.3% |
| Amounts payable within one year | 42/48 | €23,690 | €22,438 | -€1,252 | -5.3% |
| Financial debts | 43 | €26 | €26 | = | 0.0% |
| Credit institutions | 430/8 | €26 | €26 | = | 0.0% |
| Trade debts | 44 | €10,746 | €10,597 | -€148 | -1.4% |
| Suppliers | 440/4 | €10,746 | €10,597 | -€148 | -1.4% |
| Taxes, remuneration and social security | 45 | €12,919 | €11,815 | -€1,103 | -8.5% |
| Taxes | 450/3 | €7,830 | €7,258 | -€572 | -7.3% |
| Remuneration and social security | 454/9 | €5,089 | €4,557 | -€531 | -10.4% |
| Turnover | 70 | - | €395,390 | +€395,390 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €268,688 | +€268,688 | |
| Remuneration, social security and pensions | 62 | €77,070 | €84,600 | +€7,530 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,815 | €17,554 | +€739 | +4.4% |
| Other operating charges | 640/8 | €1,824 | €1,014 | -€810 | -44.4% |
| Non-recurring operating charges | 66A | - | €3,794 | +€3,794 | |
| Gross operating margin | 9900 | €170,957 | €126,727 | -€44,230 | -25.9% |
| Operating profit (loss) | 9901 | €75,247 | €19,765 | -€55,482 | -73.7% |
| Financial income | 75/76B | €177 | €99 | -€78 | -44.0% |
| Recurring financial income | 75 | €177 | €99 | -€78 | -44.0% |
| Financial charges | 65/66B | €2,562 | €1,358 | -€1,204 | -47.0% |
| Recurring financial charges | 65 | €2,562 | €1,358 | -€1,204 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €72,863 | €18,506 | -€54,356 | -74.6% |
| Income taxes | 67/77 | €22,914 | €4,706 | -€18,208 | -79.5% |
| Profit (loss) for the period | 9904 | €49,948 | €13,800 | -€36,148 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,948 | €13,800 | -€36,148 | -72.4% |
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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 8 November 2026 via checked.be.