Johan Scholiers: 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.
Johan Scholiers
Largest movements
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Cash +€44,262
up €44,262 (+55.4%), from €79,937 to €124,199
mainly Current investments (+€200,000) and Net result for the year (+€95,658)
- Receivables within one year +€32,152
up €32,152 (+261%), from €12,342 to €44,494
of which Other amounts receivable: +€30,446
- Financial fixed assets -€4,716
down €4,716 (-23.6%), from €20,000 to €15,284
- Reserves -€107,313
down €107,313 (-42.3%), from €253,853 to €146,540
- Tax, wage and social debts -€21,975
down €21,975 (-38.3%), from €57,399 to €35,424
- Gross operating margin +€4,488
up €4,488 (+3.9%), from €115,697 to €120,185
- Taxes -€3,044
down €3,044 (-10.7%), from €28,557 to €25,513
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 | €316,166 | €187,367 | -€128,798 | -40.7% |
| Fixed assets | 21/28 | €20,943 | €15,800 | -€5,143 | -24.6% |
| Tangible fixed assets | 22/27 | €943 | €516 | -€427 | -45.3% |
| Plant, machinery and equipment | 23 | €943 | €516 | -€427 | -45.3% |
| Financial fixed assets | 28 | €20,000 | €15,284 | -€4,716 | -23.6% |
| Current assets | 29/58 | €295,222 | €171,567 | -€123,656 | -41.9% |
| Amounts receivable within one year | 40/41 | €12,342 | €44,494 | +€32,152 | +261% |
| Trade receivables | 40 | €12,342 | €14,048 | +€1,706 | +13.8% |
| Other amounts receivable | 41 | - | €30,446 | +€30,446 | |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €79,937 | €124,199 | +€44,262 | +55.4% |
| Deferred charges and accrued income | 490/1 | €2,943 | €2,874 | -€69 | -2.4% |
| Total equity and liabilities | 10/49 | €316,166 | €187,367 | -€128,798 | -40.7% |
| Equity | 10/15 | €256,353 | €149,040 | -€107,313 | -41.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €253,853 | €146,540 | -€107,313 | -42.3% |
| Distributable reserves | 133 | €253,853 | €146,540 | -€107,313 | -42.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €59,812 | €38,327 | -€21,485 | -35.9% |
| Amounts payable within one year | 42/48 | €59,812 | €38,312 | -€21,500 | -35.9% |
| Trade debts | 44 | €2,414 | €2,888 | +€474 | +19.6% |
| Suppliers | 440/4 | €2,414 | €2,888 | +€474 | +19.6% |
| Taxes, remuneration and social security | 45 | €57,399 | €35,424 | -€21,975 | -38.3% |
| Taxes | 450/3 | €57,399 | €35,424 | -€21,975 | -38.3% |
| Accrued charges and deferred income | 492/3 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €427 | +€0 | 0.0% |
| Other operating charges | 640/8 | €636 | €654 | +€19 | +2.9% |
| Gross operating margin | 9900 | €115,697 | €120,185 | +€4,488 | +3.9% |
| Operating profit (loss) | 9901 | €114,634 | €119,103 | +€4,469 | +3.9% |
| Financial income | 75/76B | €5,172 | €4,096 | -€1,076 | -20.8% |
| Recurring financial income | 75 | €5,172 | €4,096 | -€1,076 | -20.8% |
| Financial charges | 65/66B | €1,869 | €2,029 | +€160 | +8.6% |
| Recurring financial charges | 65 | €1,869 | €2,029 | +€160 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €117,937 | €121,170 | +€3,233 | +2.7% |
| Income taxes | 67/77 | €28,557 | €25,513 | -€3,044 | -10.7% |
| Profit (loss) for the period | 9904 | €89,380 | €95,658 | +€6,278 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,380 | €95,658 | +€6,278 | +7.0% |
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 29 October 2026 via checked.be.