SCHOETERS 2: 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.
SCHOETERS 2
Largest movements
- Tangible fixed assets -€554
no longer reported in 2025 (was €554)
- Receivables within one year +€345
up €345 (+21.8%), from €1,579 to €1,924
of which Other amounts receivable: +€345
- Cash -€311
down €311 (-1.8%), from €17,279 to €16,968
mainly Other debts (-€6,000) and Tax, wage and social debts (-€387)
- Other debts -€6,000
down €6,000 (-12.9%), from €46,629 to €40,629
- Trade debts +€4,008
up €4,008 (+149.0%), from €2,690 to €6,698
- Profit (loss) carried forward +€1,867
up €1,867 (+3.5%), from -€53,577 to -€51,710
- Tax, wage and social debts -€387
down €387 (-54.4%), from €712 to €324
- Gross operating margin -€3,910
down €3,910 (-56.2%), from €6,963 to €3,053
- Depreciation -€649
down €649 (-53.9%), from €1,203 to €554
- Other operating charges -€149
down €149 (-22.3%), from €669 to €520
- Financial charges +€104
up €104 (+1199.1%), from €9 to €113
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.
Cash bridge derived
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 | €27,154 | €26,641 | -€513 | -1.9% |
| Fixed assets | 21/28 | €8,054 | €7,500 | -€554 | -6.9% |
| Tangible fixed assets | 22/27 | €554 | - | -€554 | |
| Plant, machinery and equipment | 23 | €554 | - | -€554 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €19,100 | €19,141 | +€41 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,579 | €1,924 | +€345 | +21.8% |
| Trade receivables | 40 | €341 | €341 | = | 0.0% |
| Other amounts receivable | 41 | €1,238 | €1,583 | +€345 | +27.9% |
| Cash at bank and in hand | 54/58 | €17,279 | €16,968 | -€311 | -1.8% |
| Deferred charges and accrued income | 490/1 | €242 | €249 | +€7 | +2.9% |
| Total equity and liabilities | 10/49 | €27,154 | €26,641 | -€513 | -1.9% |
| Equity | 10/15 | -€22,878 | -€21,011 | +€1,867 | +8.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €5,699 | €5,699 | = | 0.0% |
| Distributable reserves | 133 | €5,699 | €5,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,577 | -€51,710 | +€1,867 | +3.5% |
| Amounts payable | 17/49 | €50,031 | €47,652 | -€2,380 | -4.8% |
| Amounts payable within one year | 42/48 | €50,031 | €47,652 | -€2,380 | -4.8% |
| Trade debts | 44 | €2,690 | €6,698 | +€4,008 | +149.0% |
| Suppliers | 440/4 | €2,690 | €6,698 | +€4,008 | +149.0% |
| Taxes, remuneration and social security | 45 | €712 | €324 | -€387 | -54.4% |
| Taxes | 450/3 | €712 | €324 | -€387 | -54.4% |
| Other amounts payable | 47/48 | €46,629 | €40,629 | -€6,000 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,203 | €554 | -€649 | -53.9% |
| Other operating charges | 640/8 | €669 | €520 | -€149 | -22.3% |
| Gross operating margin | 9900 | €6,963 | €3,053 | -€3,910 | -56.2% |
| Operating profit (loss) | 9901 | €5,091 | €1,979 | -€3,112 | -61.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9 | €113 | +€104 | +1199.1% |
| Recurring financial charges | 65 | €9 | €113 | +€104 | +1199.1% |
| Profit (loss) for the period before taxes | 9903 | €5,082 | €1,867 | -€3,216 | -63.3% |
| Profit (loss) for the period | 9904 | €5,082 | €1,867 | -€3,216 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,082 | €1,867 | -€3,216 | -63.3% |
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 9 October 2026 via checked.be.