SCHOEFS TECHNICS: 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.
SCHOEFS TECHNICS
Largest movements
- Cash -€48,338
down €48,338 (-79.6%), from €60,752 to €12,414
mainly Contributions, distributions and other (-€150,000) and Net result for the year (-€8,988)
- Receivables within one year -€13,808
down €13,808 (-11.9%), from €116,453 to €102,645
- Tangible fixed assets -€3,179
down €3,179 (-5.0%), from €64,194 to €61,015
of which Land and buildings: -€1,681
- Reserves -€150,000
down €150,000 (-82.3%), from €182,352 to €32,352
- Other debts +€109,222
up €109,222 (+602%), from €18,156 to €127,379
- Profit (loss) carried forward -€8,988
new in 2025: -€8,988
- Tax, wage and social debts -€8,293
down €8,293 (-58.8%), from €14,114 to €5,821
of which Taxes: -€8,293
- Accrued charges and deferred income -€7,555
down €7,555 (-92.4%), from €8,177 to €622
- Gross operating margin -€11,495
down €11,495 (-90.9%), from €12,639 to €1,144
- Depreciation +€2,613
up €2,613 (+42.7%), from €6,113 to €8,726
- Financial charges +€2,365
up €2,365 (+543%), from €436 to €2,801
- Financial income +€1,376
up €1,376 (+213%), from €648 to €2,024
- Taxes -€718
down €718 (-81.8%), from €878 to €160
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 | €241,400 | €176,074 | -€65,326 | -27.1% |
| Fixed assets | 21/28 | €64,194 | €61,015 | -€3,179 | -5.0% |
| Tangible fixed assets | 22/27 | €64,194 | €61,015 | -€3,179 | -5.0% |
| Land and buildings | 22 | €56,987 | €55,305 | -€1,681 | -3.0% |
| Plant, machinery and equipment | 23 | €735 | €481 | -€254 | -34.6% |
| Furniture and vehicles | 24 | €6,472 | €5,229 | -€1,243 | -19.2% |
| Current assets | 29/58 | €177,205 | €115,059 | -€62,146 | -35.1% |
| Amounts receivable within one year | 40/41 | €116,453 | €102,645 | -€13,808 | -11.9% |
| Trade receivables | 40 | €116,453 | €102,645 | -€13,808 | -11.9% |
| Cash at bank and in hand | 54/58 | €60,752 | €12,414 | -€48,338 | -79.6% |
| Total equity and liabilities | 10/49 | €241,400 | €176,074 | -€65,326 | -27.1% |
| Equity | 10/15 | €200,952 | €41,964 | -€158,988 | -79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,352 | €32,352 | -€150,000 | -82.3% |
| Distributable reserves | 133 | €182,352 | €32,352 | -€150,000 | -82.3% |
| Profit (loss) carried forward | 14 | - | -€8,988 | -€8,988 | |
| Amounts payable | 17/49 | €40,448 | €134,110 | +€93,663 | +232% |
| Amounts payable within one year | 42/48 | €32,270 | €133,488 | +€101,218 | +314% |
| Trade debts | 44 | - | €288 | +€288 | |
| Suppliers | 440/4 | - | €288 | +€288 | |
| Taxes, remuneration and social security | 45 | €14,114 | €5,821 | -€8,293 | -58.8% |
| Taxes | 450/3 | €12,114 | €3,821 | -€8,293 | -68.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €18,156 | €127,379 | +€109,222 | +602% |
| Accrued charges and deferred income | 492/3 | €8,177 | €622 | -€7,555 | -92.4% |
| Non-recurring operating income | 76A | €8,264 | - | -€8,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,113 | €8,726 | +€2,613 | +42.7% |
| Other operating charges | 640/8 | €637 | €470 | -€167 | -26.2% |
| Gross operating margin | 9900 | €12,639 | €1,144 | -€11,495 | -90.9% |
| Operating profit (loss) | 9901 | €5,889 | -€8,051 | -€13,941 | |
| Financial income | 75/76B | €648 | €2,024 | +€1,376 | +213% |
| Recurring financial income | 75 | €648 | €2,024 | +€1,376 | +213% |
| Financial charges | 65/66B | €436 | €2,801 | +€2,365 | +543% |
| Recurring financial charges | 65 | €436 | €2,801 | +€2,365 | +543% |
| Profit (loss) for the period before taxes | 9903 | €6,101 | -€8,828 | -€14,929 | |
| Income taxes | 67/77 | €878 | €160 | -€718 | -81.8% |
| Profit (loss) for the period | 9904 | €5,223 | -€8,988 | -€14,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,223 | -€8,988 | -€14,211 |
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.