Schoenmakerij Van Laer: 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.
Schoenmakerij Van Laer
Largest movements
- Current investments -€38,755
down €38,755 (-43.9%), from €88,339 to €49,584
- Receivables within one year -€9,605
down €9,605 (-80.1%), from €11,992 to €2,387
of which Trade receivables: -€11,631
- Tangible fixed assets -€3,947
down €3,947 (-14.0%), from €28,207 to €24,260
of which Land and buildings: -€2,811
- Tax, wage and social debts -€37,435
down €37,435 (-96.5%), from €38,810 to €1,375
- Other debts -€10,988
down €10,988 (-80.2%), from €13,696 to €2,708
- Gross operating margin -€67,331
down €67,331 (-89.2%), from €75,450 to €8,119
- Taxes -€22,658
down €22,658 (-97.2%), from €23,319 to €661
- Staff costs +€4,111
no longer reported in 2025 (was -€4,111)
- Other operating charges -€2,805
down €2,805 (-54.5%), from €5,143 to €2,338
- Financial income -€1,425
down €1,425 (-66.1%), from €2,155 to €730
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 | €376,355 | €327,268 | -€49,087 | -13.0% |
| Fixed assets | 21/28 | €28,207 | €24,260 | -€3,947 | -14.0% |
| Tangible fixed assets | 22/27 | €28,207 | €24,260 | -€3,947 | -14.0% |
| Land and buildings | 22 | €24,548 | €21,737 | -€2,811 | -11.5% |
| Furniture and vehicles | 24 | €3,659 | €2,523 | -€1,136 | -31.0% |
| Current assets | 29/58 | €348,148 | €303,008 | -€45,140 | -13.0% |
| Amounts receivable after more than one year | 29 | €61,000 | €61,000 | = | 0.0% |
| Other amounts receivable | 291 | €61,000 | €61,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,992 | €2,387 | -€9,605 | -80.1% |
| Trade receivables | 40 | €11,631 | - | -€11,631 | |
| Other amounts receivable | 41 | €361 | €2,387 | +€2,026 | +561% |
| Current investments | 50/53 | €88,339 | €49,584 | -€38,755 | -43.9% |
| Cash at bank and in hand | 54/58 | €186,817 | €187,891 | +€1,074 | +0.6% |
| Deferred charges and accrued income | 490/1 | - | €2,147 | +€2,147 | |
| Total equity and liabilities | 10/49 | €376,355 | €327,268 | -€49,087 | -13.0% |
| Equity | 10/15 | €321,971 | €322,136 | +€164 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €303,371 | €303,536 | +€164 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €301,511 | €301,676 | +€164 | +0.1% |
| Amounts payable | 17/49 | €54,384 | €5,132 | -€49,252 | -90.6% |
| Amounts payable within one year | 42/48 | €53,570 | €4,318 | -€49,252 | -91.9% |
| Trade debts | 44 | €1,064 | €234 | -€829 | -78.0% |
| Suppliers | 440/4 | €1,064 | €234 | -€829 | -78.0% |
| Taxes, remuneration and social security | 45 | €38,810 | €1,375 | -€37,435 | -96.5% |
| Taxes | 450/3 | €38,810 | €1,375 | -€37,435 | -96.5% |
| Other amounts payable | 47/48 | €13,696 | €2,708 | -€10,988 | -80.2% |
| Accrued charges and deferred income | 492/3 | €814 | €814 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€4,111 | - | +€4,111 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,546 | €3,947 | -€599 | -13.2% |
| Other operating charges | 640/8 | €5,143 | €2,338 | -€2,805 | -54.5% |
| Gross operating margin | 9900 | €75,450 | €8,119 | -€67,331 | -89.2% |
| Operating profit (loss) | 9901 | €69,872 | €1,834 | -€68,037 | -97.4% |
| Financial income | 75/76B | €2,155 | €730 | -€1,425 | -66.1% |
| Recurring financial income | 75 | €2,155 | €730 | -€1,425 | -66.1% |
| Financial charges | 65/66B | €202 | €73 | -€128 | -63.6% |
| Recurring financial charges | 65 | €202 | €73 | -€128 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €71,825 | €2,491 | -€69,334 | -96.5% |
| Income taxes | 67/77 | €23,319 | €661 | -€22,658 | -97.2% |
| Profit (loss) for the period | 9904 | €48,506 | €1,830 | -€46,676 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,506 | €1,830 | -€46,676 | -96.2% |
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.