SCHOBBEJAKS HOOGTE: 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.
SCHOBBEJAKS HOOGTE
Largest movements
- Stocks and contracts +€85,775
up €85,775 (+33.0%), from €259,695 to €345,470
- Tangible fixed assets -€53,492
down €53,492 (-14.5%), from €369,467 to €315,975
of which Plant, machinery and equipment: -€40,034
- Cash +€20,540
up €20,540 (+15.5%), from €132,857 to €153,397
mainly Trade debts (+€91,832) and Net result for the year (+€81,998)
- Trade debts +€91,832
up €91,832 (+58.8%), from €156,235 to €248,066
- Debts after one year -€80,246
down €80,246 (-46.9%), from €171,050 to €90,805
of which Financial debts: -€40,246
- Reserves +€56,798
up €56,798 (+12.5%), from €453,825 to €510,623
of which Distributable reserves: +€56,798
- Other debts +€14,878
up €14,878 (+170%), from €8,752 to €23,630
- Tax, wage and social debts -€12,134
down €12,134 (-49.5%), from €24,525 to €12,391
- Taxes -€12,822
down €12,822 (-34.0%), from €37,701 to €24,880
- Other operating charges +€1,916
up €1,916 (+68.1%), from €2,812 to €4,728
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 | €1,005,181 | €1,067,760 | +€62,579 | +6.2% |
| Fixed assets | 21/28 | €369,467 | €315,975 | -€53,492 | -14.5% |
| Tangible fixed assets | 22/27 | €369,467 | €315,975 | -€53,492 | -14.5% |
| Land and buildings | 22 | €79,074 | €75,121 | -€3,952 | -5.0% |
| Plant, machinery and equipment | 23 | €270,280 | €230,247 | -€40,034 | -14.8% |
| Furniture and vehicles | 24 | €20,113 | €10,607 | -€9,506 | -47.3% |
| Current assets | 29/58 | €635,714 | €751,786 | +€116,072 | +18.3% |
| Stocks and contracts in progress | 3 | €259,695 | €345,470 | +€85,775 | +33.0% |
| Stocks | 30/36 | €259,695 | €345,470 | +€85,775 | +33.0% |
| Amounts receivable within one year | 40/41 | €243,162 | €252,919 | +€9,757 | +4.0% |
| Trade receivables | 40 | €243,142 | €203,183 | -€39,959 | -16.4% |
| Other amounts receivable | 41 | €20 | €49,736 | +€49,716 | +249,829% |
| Cash at bank and in hand | 54/58 | €132,857 | €153,397 | +€20,540 | +15.5% |
| Total equity and liabilities | 10/49 | €1,005,181 | €1,067,760 | +€62,579 | +6.2% |
| Equity | 10/15 | €595,825 | €652,623 | +€56,798 | +9.5% |
| Contributions | 10/11 | €142,000 | €142,000 | = | 0.0% |
| Reserves | 13 | €453,825 | €510,623 | +€56,798 | +12.5% |
| Non-distributable reserves | 130/1 | €14,200 | €14,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,200 | €14,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,809 | €11,809 | = | 0.0% |
| Distributable reserves | 133 | €427,816 | €484,614 | +€56,798 | +13.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €409,356 | €415,137 | +€5,782 | +1.4% |
| Amounts payable after more than one year | 17 | €171,050 | €90,805 | -€80,246 | -46.9% |
| Financial debts | 170/4 | €131,050 | €90,805 | -€40,246 | -30.7% |
| Other amounts payable | 178/9 | €40,000 | €0 | -€40,000 | -100% |
| Amounts payable within one year | 42/48 | €236,383 | €324,333 | +€87,950 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €46,871 | €40,246 | -€6,626 | -14.1% |
| Trade debts | 44 | €156,235 | €248,066 | +€91,832 | +58.8% |
| Suppliers | 440/4 | €156,235 | €248,066 | +€91,832 | +58.8% |
| Taxes, remuneration and social security | 45 | €24,525 | €12,391 | -€12,134 | -49.5% |
| Taxes | 450/3 | €24,525 | €12,391 | -€12,134 | -49.5% |
| Other amounts payable | 47/48 | €8,752 | €23,630 | +€14,878 | +170% |
| Accrued charges and deferred income | 492/3 | €1,922 | €0 | -€1,922 | -100% |
| Remuneration, social security and pensions | 62 | €92 | €93 | +€2 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,237 | €58,911 | -€325 | -0.5% |
| Other operating charges | 640/8 | €2,812 | €4,728 | +€1,916 | +68.1% |
| Non-recurring operating charges | 66A | - | €4,059 | +€4,059 | |
| Gross operating margin | 9900 | €179,173 | €179,099 | -€74 | 0.0% |
| Operating profit (loss) | 9901 | €117,033 | €111,307 | -€5,726 | -4.9% |
| Financial income | 75/76B | €1,853 | €375 | -€1,478 | -79.8% |
| Recurring financial income | 75 | €1,853 | €375 | -€1,478 | -79.8% |
| Financial charges | 65/66B | €5,122 | €4,803 | -€319 | -6.2% |
| Recurring financial charges | 65 | €5,122 | €4,803 | -€319 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €113,764 | €106,878 | -€6,886 | -6.1% |
| Income taxes | 67/77 | €37,701 | €24,880 | -€12,822 | -34.0% |
| Profit (loss) for the period | 9904 | €76,063 | €81,998 | +€5,936 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,063 | €81,998 | +€5,936 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.