SALONS J. SCHOETERS: what changed
What changed
SALONS J. SCHOETERS
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
€261,532
2024 · €280,362-€18,830
Equity
€1.2m
2024 · €1.2m+€25,944
Cash
€522,064
2024 · €998,929-€476,864
Balance sheet total
€1.8m
2024 · €1.3m+€509,592
Largest movements
Assets
- Current investments +€500,000
new in 2025: €500,000
- Cash -€476,864
down €476,864 (-47.7%), from €998,929 to €522,064
mainly Investment in fixed assets (net) (-€510,109) and Current investments (-€500,000)
- Tangible fixed assets +€443,420
up €443,420 (+225%), from €197,415 to €640,835
of which Leasing and similar rights: +€454,562
- Receivables within one year +€36,123
up €36,123 (+38.2%), from €94,567 to €130,691
of which Trade receivables: +€26,413
Equity and liabilities
- Other debts +€486,072
up €486,072, from €0 to €486,072
- Reserves +€25,944
up €25,944 (+2.2%), from €1.2m to €1.2m
of which Distributable reserves: +€27,804
- Trade debts +€19,942
up €19,942 (+136%), from €14,673 to €34,615
Income statement
- Staff costs -€61,475
down €61,475 (-9.7%), from €631,513 to €570,038
- Gross operating margin -€52,529
down €52,529 (-4.7%), from €1.1m to €1.1m
- Other operating charges +€49,820
up €49,820 (+251%), from €19,877 to €69,696
- Taxes -€42,838
down €42,838 (-33.2%), from €129,099 to €86,261
- Depreciation +€21,919
up €21,919 (+49.0%), from €44,770 to €66,689
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
€280,362
Gross operating margin
-€52,529
Staff costs
+€61,475
Depreciation
-€21,919
Write-downs
-€6,951
Other operating charges
-€49,820
Other operating items
+€7,874
Financial income
-€686
Financial charges
+€888
Taxes
+€42,838
Result 2025
€261,532
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
+€796,132
Investment
-€1.0m
Financing
-€262,887
Cash 2024
€998,929
From operations (derived)
+€796,132
Net result for the year
+€261,532
Depreciation
+€66,689
Stocks and contracts
-€7,035
Receivables within one year
-€36,123
Deferred charges and accrued income
+€122
Trade debts
+€19,942
Tax, wage and social debts
+€2,147
Other debts
+€486,072
Accrued charges and deferred income
+€2,786
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€510,109
Current investments
-€500,000
Financing
-€262,887
Debts after one year
-€14,812
Current portion of long-term debt
-€12,527
Short-term financial debts
+€39
Contributions, distributions and other
-€235,588
Cash 2025
€522,064
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,326,901 | €1,836,493 | +€509,592 | +38.4% |
| Fixed assets | 21/28 | €197,997 | €641,417 | +€443,420 | +224% |
| Tangible fixed assets | 22/27 | €197,415 | €640,835 | +€443,420 | +225% |
| Land and buildings | 22 | €9,851 | €7,907 | -€1,944 | -19.7% |
| Plant, machinery and equipment | 23 | €77,056 | €70,850 | -€6,206 | -8.1% |
| Furniture and vehicles | 24 | €31,704 | €28,712 | -€2,992 | -9.4% |
| Leasing and similar rights | 25 | €78,803 | €533,365 | +€454,562 | +577% |
| Financial fixed assets | 28 | €582 | €582 | = | 0.0% |
| Current assets | 29/58 | €1,128,904 | €1,195,076 | +€66,172 | +5.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €29,348 | €36,383 | +€7,035 | +24.0% |
| Stocks | 30/36 | €29,348 | €36,383 | +€7,035 | +24.0% |
| Amounts receivable within one year | 40/41 | €94,567 | €130,691 | +€36,123 | +38.2% |
| Trade receivables | 40 | €90,230 | €116,644 | +€26,413 | +29.3% |
| Other amounts receivable | 41 | €4,337 | €14,047 | +€9,710 | +224% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €998,929 | €522,064 | -€476,864 | -47.7% |
| Deferred charges and accrued income | 490/1 | €6,060 | €5,938 | -€122 | -2.0% |
| Total equity and liabilities | 10/49 | €1,326,901 | €1,836,493 | +€509,592 | +38.4% |
| Equity | 10/15 | €1,175,901 | €1,201,846 | +€25,944 | +2.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,157,309 | €1,183,254 | +€25,944 | +2.2% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €1,155,450 | €1,183,254 | +€27,804 | +2.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €151,000 | €634,647 | +€483,647 | +320% |
| Amounts payable after more than one year | 17 | €32,587 | €17,775 | -€14,812 | -45.5% |
| Financial debts | 170/4 | €32,587 | €17,775 | -€14,812 | -45.5% |
| Amounts payable within one year | 42/48 | €116,047 | €611,720 | +€495,674 | +427% |
| Current portion of amounts payable after more than one year | 42 | €27,339 | €14,812 | -€12,527 | -45.8% |
| Financial debts | 43 | €94 | €134 | +€39 | +41.6% |
| Other loans | 439 | €94 | €134 | +€39 | +41.6% |
| Trade debts | 44 | €14,673 | €34,615 | +€19,942 | +136% |
| Suppliers | 440/4 | €14,673 | €34,615 | +€19,942 | +136% |
| Taxes, remuneration and social security | 45 | €73,941 | €76,087 | +€2,147 | +2.9% |
| Taxes | 450/3 | €41,047 | €22,045 | -€19,002 | -46.3% |
| Remuneration and social security | 454/9 | €32,894 | €54,042 | +€21,148 | +64.3% |
| Other amounts payable | 47/48 | €0 | €486,072 | +€486,072 | |
| Accrued charges and deferred income | 492/3 | €2,366 | €5,152 | +€2,786 | +118% |
| Remuneration, social security and pensions | 62 | €631,513 | €570,038 | -€61,475 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,770 | €66,689 | +€21,919 | +49.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,951 | €0 | +€6,951 | |
| Other operating charges | 640/8 | €19,877 | €69,696 | +€49,820 | +251% |
| Non-recurring operating charges | 66A | €7,874 | €0 | -€7,874 | -100% |
| Gross operating margin | 9900 | €1,108,602 | €1,056,073 | -€52,529 | -4.7% |
| Operating profit (loss) | 9901 | €411,519 | €349,650 | -€61,869 | -15.0% |
| Financial income | 75/76B | €1,260 | €573 | -€686 | -54.5% |
| Recurring financial income | 75 | €1,260 | €573 | -€686 | -54.5% |
| Financial charges | 65/66B | €3,317 | €2,430 | -€888 | -26.8% |
| Recurring financial charges | 65 | €3,317 | €2,430 | -€888 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €409,462 | €347,793 | -€61,668 | -15.1% |
| Income taxes | 67/77 | €129,099 | €86,261 | -€42,838 | -33.2% |
| Profit (loss) for the period | 9904 | €280,362 | €261,532 | -€18,830 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €280,362 | €261,532 | -€18,830 | -6.7% |
Next steps
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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 4 November 2026 via checked.be.