SCHIJNS CHRIS: 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.
SCHIJNS CHRIS
Largest movements
- Receivables after one year +€50,000
up €50,000 (+167%), from €30,000 to €80,000
of which Trade receivables: +€80,000
- Financial fixed assets +€18,322
up €18,322 (+17.0%), from €108,068 to €126,391
- Cash +€10,800
up €10,800 (+11.6%), from €93,451 to €104,251
mainly Net result for the year (+€88,736) and Tax, wage and social debts (+€6,700)
- Tangible fixed assets +€8,035
up €8,035 (+1,230%), from €653 to €8,689
of which Furniture and vehicles: +€4,095
- Receivables within one year -€3,867
down €3,867 (-6.2%), from €62,601 to €58,735
of which Trade receivables: -€6,141
- Reserves +€88,736
up €88,736 (+38.8%), from €228,593 to €317,329
- Trade debts -€10,523
down €10,523 (-94.1%), from €11,188 to €665
- Tax, wage and social debts +€6,700
up €6,700 (+53.4%), from €12,553 to €19,254
- Gross operating margin +€55,432
up €55,432 (+69.7%), from €79,524 to €134,955
- Taxes +€22,051
up €22,051 (+91.8%), from €24,027 to €46,078
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 | €296,327 | €381,241 | +€84,914 | +28.7% |
| Fixed assets | 21/28 | €108,722 | €135,079 | +€26,357 | +24.2% |
| Tangible fixed assets | 22/27 | €653 | €8,689 | +€8,035 | +1,230% |
| Land and buildings | 22 | - | €3,940 | +€3,940 | |
| Furniture and vehicles | 24 | €653 | €4,749 | +€4,095 | +627% |
| Financial fixed assets | 28 | €108,068 | €126,391 | +€18,322 | +17.0% |
| Current assets | 29/58 | €187,605 | €246,162 | +€58,557 | +31.2% |
| Amounts receivable after more than one year | 29 | €30,000 | €80,000 | +€50,000 | +167% |
| Trade receivables | 290 | - | €80,000 | +€80,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Amounts receivable within one year | 40/41 | €62,601 | €58,735 | -€3,867 | -6.2% |
| Trade receivables | 40 | €50,730 | €44,589 | -€6,141 | -12.1% |
| Other amounts receivable | 41 | €11,872 | €14,145 | +€2,274 | +19.2% |
| Cash at bank and in hand | 54/58 | €93,451 | €104,251 | +€10,800 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,553 | €3,176 | +€1,623 | +105% |
| Total equity and liabilities | 10/49 | €296,327 | €381,241 | +€84,914 | +28.7% |
| Equity | 10/15 | €272,586 | €361,322 | +€88,736 | +32.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €228,593 | €317,329 | +€88,736 | +38.8% |
| Distributable reserves | 133 | €228,593 | €317,329 | +€88,736 | +38.8% |
| Profit (loss) carried forward | 14 | €40,993 | €40,993 | = | 0.0% |
| Amounts payable | 17/49 | €23,741 | €19,919 | -€3,822 | -16.1% |
| Amounts payable within one year | 42/48 | €23,741 | €19,919 | -€3,822 | -16.1% |
| Trade debts | 44 | €11,188 | €665 | -€10,523 | -94.1% |
| Suppliers | 440/4 | €11,188 | €665 | -€10,523 | -94.1% |
| Taxes, remuneration and social security | 45 | €12,553 | €19,254 | +€6,700 | +53.4% |
| Taxes | 450/3 | €12,553 | €19,254 | +€6,700 | +53.4% |
| Remuneration, social security and pensions | 62 | - | €320 | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €975 | +€690 | +242% |
| Other operating charges | 640/8 | €527 | €515 | -€13 | -2.4% |
| Gross operating margin | 9900 | €79,524 | €134,955 | +€55,432 | +69.7% |
| Operating profit (loss) | 9901 | €78,711 | €133,146 | +€54,435 | +69.2% |
| Financial income | 75/76B | €1,074 | €1,862 | +€788 | +73.4% |
| Recurring financial income | 75 | €1,074 | €1,862 | +€788 | +73.4% |
| Financial charges | 65/66B | €277 | €193 | -€84 | -30.4% |
| Recurring financial charges | 65 | €277 | €193 | -€84 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €79,508 | €134,815 | +€55,307 | +69.6% |
| Income taxes | 67/77 | €24,027 | €46,078 | +€22,051 | +91.8% |
| Profit (loss) for the period | 9904 | €55,481 | €88,736 | +€33,256 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,481 | €88,736 | +€33,256 | +59.9% |
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 24 October 2026 via checked.be.