SCHOENEN DE BACKER: 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 DE BACKER
Largest movements
- Current investments -€160,000
down €160,000 (-57.6%), from €277,647 to €117,647
- Cash +€158,469
up €158,469 (+42.5%), from €373,131 to €531,600
mainly Current investments (+€160,000) and Net result for the year (+€49,291)
- Stocks and contracts +€16,433
up €16,433 (+9.8%), from €168,485 to €184,918
- Tax, wage and social debts +€16,200
up €16,200 (+55.3%), from €29,277 to €45,477
of which Taxes: +€9,807
- Gross operating margin -€16,925
down €16,925 (-19.6%), from €86,219 to €69,294
- Financial income +€7,727
up €7,727 (+43.5%), from €17,774 to €25,501
- Financial charges -€1,875
down €1,875 (-12.0%), from €15,599 to €13,724
- Taxes -€1,294
down €1,294 (-6.6%), from €19,650 to €18,356
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 | €892,452 | €901,665 | +€9,213 | +1.0% |
| Fixed assets | 21/28 | €63,527 | €58,054 | -€5,473 | -8.6% |
| Tangible fixed assets | 22/27 | €63,527 | €58,054 | -€5,473 | -8.6% |
| Land and buildings | 22 | €57,286 | €52,386 | -€4,900 | -8.6% |
| Plant, machinery and equipment | 23 | €160 | €1,499 | +€1,339 | +835% |
| Furniture and vehicles | 24 | €6,080 | €4,168 | -€1,912 | -31.4% |
| Current assets | 29/58 | €828,925 | €843,611 | +€14,686 | +1.8% |
| Stocks and contracts in progress | 3 | €168,485 | €184,918 | +€16,433 | +9.8% |
| Stocks | 30/36 | €168,485 | €184,918 | +€16,433 | +9.8% |
| Amounts receivable within one year | 40/41 | €7,044 | €7,043 | -€1 | 0.0% |
| Other amounts receivable | 41 | €7,044 | €7,043 | -€1 | 0.0% |
| Current investments | 50/53 | €277,647 | €117,647 | -€160,000 | -57.6% |
| Cash at bank and in hand | 54/58 | €373,131 | €531,600 | +€158,469 | +42.5% |
| Deferred charges and accrued income | 490/1 | €2,618 | €2,403 | -€215 | -8.2% |
| Total equity and liabilities | 10/49 | €892,452 | €901,665 | +€9,213 | +1.0% |
| Equity | 10/15 | €642,684 | €637,475 | -€5,210 | -0.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €338,715 | €333,415 | -€5,300 | -1.6% |
| Non-distributable reserves | 130/1 | €25,715 | €25,715 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,715 | €25,715 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €308,000 | €302,700 | -€5,300 | -1.7% |
| Profit (loss) carried forward | 14 | €103,969 | €104,060 | +€91 | +0.1% |
| Amounts payable | 17/49 | €249,767 | €264,190 | +€14,422 | +5.8% |
| Amounts payable within one year | 42/48 | €249,326 | €264,086 | +€14,759 | +5.9% |
| Trade debts | 44 | €9,597 | €7,719 | -€1,879 | -19.6% |
| Suppliers | 440/4 | €9,597 | €7,719 | -€1,879 | -19.6% |
| Taxes, remuneration and social security | 45 | €29,277 | €45,477 | +€16,200 | +55.3% |
| Taxes | 450/3 | €17,167 | €26,974 | +€9,807 | +57.1% |
| Remuneration and social security | 454/9 | €12,110 | €18,503 | +€6,393 | +52.8% |
| Other amounts payable | 47/48 | €210,452 | €210,890 | +€438 | +0.2% |
| Accrued charges and deferred income | 492/3 | €441 | €104 | -€337 | -76.4% |
| Remuneration, social security and pensions | 62 | €4,522 | €4,698 | +€176 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,446 | €7,385 | -€61 | -0.8% |
| Other operating charges | 640/8 | €1,550 | €1,342 | -€208 | -13.4% |
| Gross operating margin | 9900 | €86,219 | €69,294 | -€16,925 | -19.6% |
| Operating profit (loss) | 9901 | €72,701 | €55,869 | -€16,831 | -23.2% |
| Financial income | 75/76B | €17,774 | €25,501 | +€7,727 | +43.5% |
| Recurring financial income | 75 | €17,774 | €25,501 | +€7,727 | +43.5% |
| Financial charges | 65/66B | €15,599 | €13,724 | -€1,875 | -12.0% |
| Recurring financial charges | 65 | €15,599 | €13,724 | -€1,875 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €74,875 | €67,647 | -€7,229 | -9.7% |
| Income taxes | 67/77 | €19,650 | €18,356 | -€1,294 | -6.6% |
| Profit (loss) for the period | 9904 | €55,225 | €49,291 | -€5,935 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,225 | €49,291 | -€5,935 | -10.7% |
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 1 November 2026 via checked.be.