SCHOENEN COOLS: 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.
SCHOENEN COOLS
Largest movements
- Cash -€17,782
down €17,782 (-20.8%), from €85,513 to €67,731
mainly Net result for the year (-€81,295) and Debts after one year (-€5,940)
- Stocks and contracts -€5,536
down €5,536 (-1.7%), from €317,182 to €311,646
- Profit (loss) carried forward -€81,295
down €81,295 (-14.8%), from -€549,482 to -€630,778
- Other debts +€69,000
up €69,000 (+31.8%), from €216,725 to €285,725
- Debts after one year -€5,940
down €5,940 (-2.6%), from €228,346 to €222,406
- Tax, wage and social debts -€5,183
down €5,183 (-20.1%), from €25,769 to €20,586
of which Taxes: -€6,085
- Trade debts -€4,619
down €4,619 (-19.1%), from €24,214 to €19,595
- Gross operating margin +€51,849
up €51,849 (+133%), from €39,053 to €90,902
- Staff costs +€14,197
up €14,197 (+9.6%), from €147,273 to €161,470
- Depreciation -€2,847
down €2,847 (-43.5%), from €6,544 to €3,697
- Financial charges +€1,901
up €1,901 (+90.9%), from €2,090 to €3,991
- Financial income -€1,485
down €1,485 (-99.9%), from €1,486 to €1
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 | €450,506 | €425,347 | -€25,158 | -5.6% |
| Fixed assets | 21/28 | €38,975 | €35,277 | -€3,697 | -9.5% |
| Tangible fixed assets | 22/27 | €37,237 | €33,540 | -€3,697 | -9.9% |
| Other tangible fixed assets | 26 | €37,237 | €33,540 | -€3,697 | -9.9% |
| Financial fixed assets | 28 | €1,737 | €1,737 | = | 0.0% |
| Current assets | 29/58 | €411,531 | €390,070 | -€21,461 | -5.2% |
| Stocks and contracts in progress | 3 | €317,182 | €311,646 | -€5,536 | -1.7% |
| Stocks | 30/36 | €317,182 | €311,646 | -€5,536 | -1.7% |
| Amounts receivable within one year | 40/41 | €5,241 | €5,386 | +€145 | +2.8% |
| Trade receivables | 40 | €5,241 | €5,386 | +€145 | +2.8% |
| Cash at bank and in hand | 54/58 | €85,513 | €67,731 | -€17,782 | -20.8% |
| Deferred charges and accrued income | 490/1 | €3,594 | €5,307 | +€1,713 | +47.6% |
| Total equity and liabilities | 10/49 | €450,506 | €425,347 | -€25,158 | -5.6% |
| Equity | 10/15 | -€45,156 | -€126,452 | -€81,295 | -180% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €279,326 | €279,326 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,863 | €13,863 | = | 0.0% |
| Distributable reserves | 133 | €252,964 | €252,964 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€549,482 | -€630,778 | -€81,295 | -14.8% |
| Amounts payable | 17/49 | €495,662 | €551,799 | +€56,137 | +11.3% |
| Amounts payable after more than one year | 17 | €228,346 | €222,406 | -€5,940 | -2.6% |
| Financial debts | 170/4 | €228,346 | €222,406 | -€5,940 | -2.6% |
| Amounts payable within one year | 42/48 | €266,708 | €325,906 | +€59,198 | +22.2% |
| Trade debts | 44 | €24,214 | €19,595 | -€4,619 | -19.1% |
| Suppliers | 440/4 | €24,214 | €19,595 | -€4,619 | -19.1% |
| Taxes, remuneration and social security | 45 | €25,769 | €20,586 | -€5,183 | -20.1% |
| Taxes | 450/3 | €16,836 | €10,752 | -€6,085 | -36.1% |
| Remuneration and social security | 454/9 | €8,932 | €9,835 | +€902 | +10.1% |
| Other amounts payable | 47/48 | €216,725 | €285,725 | +€69,000 | +31.8% |
| Accrued charges and deferred income | 492/3 | €608 | €3,487 | +€2,879 | +474% |
| Remuneration, social security and pensions | 62 | €147,273 | €161,470 | +€14,197 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,544 | €3,697 | -€2,847 | -43.5% |
| Other operating charges | 640/8 | €3,107 | €2,828 | -€279 | -9.0% |
| Gross operating margin | 9900 | €39,053 | €90,902 | +€51,849 | +133% |
| Operating profit (loss) | 9901 | -€117,872 | -€77,094 | +€40,778 | +34.6% |
| Financial income | 75/76B | €1,486 | €1 | -€1,485 | -99.9% |
| Recurring financial income | 75 | €1,486 | €1 | -€1,485 | -99.9% |
| Financial charges | 65/66B | €2,090 | €3,991 | +€1,901 | +90.9% |
| Recurring financial charges | 65 | €2,090 | €3,991 | +€1,901 | +90.9% |
| Profit (loss) for the period before taxes | 9903 | -€118,476 | -€81,084 | +€37,391 | +31.6% |
| Income taxes | 67/77 | €12 | €211 | +€199 | +1,692% |
| Profit (loss) for the period | 9904 | -€118,488 | -€81,295 | +€37,192 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,488 | -€81,295 | +€37,192 | +31.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.