SCHOETERS CONSULTING: 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 CONSULTING
Largest movements
- Current investments +€112,453
up €112,453 (+102%), from €110,132 to €222,585
- Cash -€31,125
down €31,125 (-50.7%), from €61,401 to €30,276
mainly Contributions, distributions and other (-€250,000) and Current investments (-€112,453)
- Receivables within one year +€4,704
up €4,704 (+21.0%), from €22,430 to €27,134
of which Trade receivables: +€6,305
- Other debts +€246,951
up €246,951 (+8,100%), from €3,049 to €250,000
- Profit (loss) carried forward -€171,116
down €171,116 (-96.6%), from €177,091 to €5,975
- Tax, wage and social debts +€6,940
up €6,940 (+37.5%), from €18,506 to €25,446
- Trade debts +€4,143
up €4,143 (+169%), from €2,445 to €6,588
- Gross operating margin +€9,908
up €9,908 (+10.6%), from €93,733 to €103,641
- Taxes +€2,899
up €2,899 (+15.4%), from €18,843 to €21,743
- Depreciation -€1,308
down €1,308 (-21.6%), from €6,053 to €4,745
- Financial income +€1,179
up €1,179 (+59.8%), from €1,971 to €3,150
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 | €203,151 | €290,076 | +€86,925 | +42.8% |
| Fixed assets | 21/28 | €6,502 | €9,070 | +€2,568 | +39.5% |
| Tangible fixed assets | 22/27 | €6,502 | €9,070 | +€2,568 | +39.5% |
| Land and buildings | 22 | - | €7,164 | +€7,164 | |
| Furniture and vehicles | 24 | €6,502 | €1,906 | -€4,596 | -70.7% |
| Current assets | 29/58 | €196,649 | €281,007 | +€84,358 | +42.9% |
| Amounts receivable within one year | 40/41 | €22,430 | €27,134 | +€4,704 | +21.0% |
| Trade receivables | 40 | €14,616 | €20,921 | +€6,305 | +43.1% |
| Other amounts receivable | 41 | €7,815 | €6,213 | -€1,601 | -20.5% |
| Current investments | 50/53 | €110,132 | €222,585 | +€112,453 | +102% |
| Cash at bank and in hand | 54/58 | €61,401 | €30,276 | -€31,125 | -50.7% |
| Deferred charges and accrued income | 490/1 | €2,686 | €1,011 | -€1,675 | -62.4% |
| Total equity and liabilities | 10/49 | €203,151 | €290,076 | +€86,925 | +42.8% |
| Equity | 10/15 | €178,091 | €6,975 | -€171,116 | -96.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,091 | €5,975 | -€171,116 | -96.6% |
| Amounts payable | 17/49 | €25,060 | €283,102 | +€258,042 | +1,030% |
| Amounts payable within one year | 42/48 | €24,000 | €282,034 | +€258,034 | +1,075% |
| Trade debts | 44 | €2,445 | €6,588 | +€4,143 | +169% |
| Suppliers | 440/4 | €2,445 | €6,588 | +€4,143 | +169% |
| Taxes, remuneration and social security | 45 | €18,506 | €25,446 | +€6,940 | +37.5% |
| Taxes | 450/3 | €18,506 | €25,446 | +€6,940 | +37.5% |
| Other amounts payable | 47/48 | €3,049 | €250,000 | +€246,951 | +8,100% |
| Accrued charges and deferred income | 492/3 | €1,060 | €1,068 | +€8 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,053 | €4,745 | -€1,308 | -21.6% |
| Other operating charges | 640/8 | €437 | €844 | +€407 | +93.3% |
| Gross operating margin | 9900 | €93,733 | €103,641 | +€9,908 | +10.6% |
| Operating profit (loss) | 9901 | €87,243 | €98,052 | +€10,808 | +12.4% |
| Financial income | 75/76B | €1,971 | €3,150 | +€1,179 | +59.8% |
| Recurring financial income | 75 | €1,971 | €3,150 | +€1,179 | +59.8% |
| Financial charges | 65/66B | €99 | €576 | +€476 | +480% |
| Recurring financial charges | 65 | €99 | €576 | +€476 | +480% |
| Profit (loss) for the period before taxes | 9903 | €89,115 | €100,626 | +€11,511 | +12.9% |
| Income taxes | 67/77 | €18,843 | €21,743 | +€2,899 | +15.4% |
| Profit (loss) for the period | 9904 | €70,272 | €78,884 | +€8,612 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,272 | €78,884 | +€8,612 | +12.3% |
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 27 October 2026 via checked.be.