SCHAUB - CONSULTANCY: 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.
SCHAUB - CONSULTANCY
Largest movements
- Cash +€37,991
up €37,991 (+56.2%), from €67,577 to €105,567
mainly Net result for the year (+€36,009) and Receivables within one year (+€14,126)
- Receivables within one year -€14,126
down €14,126 (-89.3%), from €15,817 to €1,691
of which Trade receivables: -€14,221
- Tangible fixed assets -€8,680
down €8,680 (-33.3%), from €26,051 to €17,371
of which Furniture and vehicles: -€7,516
- Reserves +€18,242
up €18,242 (+22.2%), from €82,257 to €100,500
- Current portion of long-term debt -€2,975
down €2,975 (-100%), from €2,975 to €0
- Tax, wage and social debts -€2,971
down €2,971 (-26.0%), from €11,417 to €8,446
of which Remuneration and social security: -€2,600
- Other debts +€2,382
up €2,382 (+140%), from €1,700 to €4,082
- Gross operating margin +€20,705
up €20,705 (+45.2%), from €45,844 to €66,549
- Taxes +€8,362
up €8,362 (+82.1%), from €10,188 to €18,550
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,254 | €128,161 | +€14,908 | +13.2% |
| Fixed assets | 21/28 | €28,301 | €19,621 | -€8,680 | -30.7% |
| Tangible fixed assets | 22/27 | €26,051 | €17,371 | -€8,680 | -33.3% |
| Plant, machinery and equipment | 23 | €4,553 | €3,389 | -€1,164 | -25.6% |
| Furniture and vehicles | 24 | €21,498 | €13,982 | -€7,516 | -35.0% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €84,953 | €108,541 | +€23,588 | +27.8% |
| Amounts receivable within one year | 40/41 | €15,817 | €1,691 | -€14,126 | -89.3% |
| Trade receivables | 40 | €15,092 | €871 | -€14,221 | -94.2% |
| Other amounts receivable | 41 | €724 | €820 | +€95 | +13.1% |
| Cash at bank and in hand | 54/58 | €67,577 | €105,567 | +€37,991 | +56.2% |
| Deferred charges and accrued income | 490/1 | €1,560 | €1,283 | -€277 | -17.7% |
| Total equity and liabilities | 10/49 | €113,254 | €128,161 | +€14,908 | +13.2% |
| Equity | 10/15 | €96,810 | €115,052 | +€18,242 | +18.8% |
| Contributions | 10/11 | €14,553 | €14,553 | = | 0.0% |
| Reserves | 13 | €82,257 | €100,500 | +€18,242 | +22.2% |
| Distributable reserves | 133 | €82,257 | €100,500 | +€18,242 | +22.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,444 | €13,109 | -€3,335 | -20.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,444 | €13,088 | -€3,356 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €2,975 | €0 | -€2,975 | -100% |
| Trade debts | 44 | €352 | €559 | +€207 | +58.7% |
| Suppliers | 440/4 | €352 | €559 | +€207 | +58.7% |
| Taxes, remuneration and social security | 45 | €11,417 | €8,446 | -€2,971 | -26.0% |
| Taxes | 450/3 | €8,817 | €8,446 | -€371 | -4.2% |
| Remuneration and social security | 454/9 | €2,600 | €0 | -€2,600 | -100% |
| Other amounts payable | 47/48 | €1,700 | €4,082 | +€2,382 | +140% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,851 | €10,539 | -€313 | -2.9% |
| Other operating charges | 640/8 | €1,365 | €1,413 | +€49 | +3.6% |
| Gross operating margin | 9900 | €45,844 | €66,549 | +€20,705 | +45.2% |
| Operating profit (loss) | 9901 | €33,628 | €54,597 | +€20,969 | +62.4% |
| Financial income | 75/76B | €295 | €396 | +€101 | +34.1% |
| Recurring financial income | 75 | €295 | €396 | +€101 | +34.1% |
| Financial charges | 65/66B | €460 | €433 | -€26 | -5.8% |
| Recurring financial charges | 65 | €460 | €433 | -€26 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €33,463 | €54,559 | +€21,096 | +63.0% |
| Income taxes | 67/77 | €10,188 | €18,550 | +€8,362 | +82.1% |
| Profit (loss) for the period | 9904 | €23,275 | €36,009 | +€12,734 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,275 | €36,009 | +€12,734 | +54.7% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.