SCHOETERS TOM: 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 TOM
Largest movements
- Current investments +€20,511
up €20,511 (+23.0%), from €89,045 to €109,556
- Tangible fixed assets -€14,064
down €14,064 (-26.1%), from €53,848 to €39,784
of which Furniture and vehicles: -€12,074
- Receivables within one year -€5,415
down €5,415 (-47.6%), from €11,373 to €5,958
of which Trade receivables: -€5,694
- Reserves +€5,905
up €5,905 (+2.7%), from €215,100 to €221,005
- Current portion of long-term debt -€4,748
no longer reported in 2025 (was €4,748)
- Trade debts -€3,597
down €3,597 (-79.0%), from €4,554 to €957
- Gross operating margin -€11,829
down €11,829 (-9.2%), from €128,714 to €116,885
- Taxes -€3,586
down €3,586 (-20.6%), from €17,448 to €13,862
- Staff costs +€2,196
up €2,196 (+4.6%), from €48,143 to €50,339
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 | €263,053 | €261,017 | -€2,037 | -0.8% |
| Fixed assets | 21/28 | €53,848 | €39,784 | -€14,064 | -26.1% |
| Tangible fixed assets | 22/27 | €53,848 | €39,784 | -€14,064 | -26.1% |
| Land and buildings | 22 | €7,589 | €5,834 | -€1,756 | -23.1% |
| Plant, machinery and equipment | 23 | €2,062 | €1,828 | -€235 | -11.4% |
| Furniture and vehicles | 24 | €44,197 | €32,123 | -€12,074 | -27.3% |
| Current assets | 29/58 | €209,205 | €221,233 | +€12,028 | +5.7% |
| Stocks and contracts in progress | 3 | €11,539 | €11,266 | -€273 | -2.4% |
| Stocks | 30/36 | €11,539 | €11,266 | -€273 | -2.4% |
| Amounts receivable within one year | 40/41 | €11,373 | €5,958 | -€5,415 | -47.6% |
| Trade receivables | 40 | €10,036 | €4,342 | -€5,694 | -56.7% |
| Other amounts receivable | 41 | €1,338 | €1,616 | +€278 | +20.8% |
| Current investments | 50/53 | €89,045 | €109,556 | +€20,511 | +23.0% |
| Cash at bank and in hand | 54/58 | €90,747 | €89,135 | -€1,612 | -1.8% |
| Deferred charges and accrued income | 490/1 | €6,501 | €5,318 | -€1,183 | -18.2% |
| Total equity and liabilities | 10/49 | €263,053 | €261,017 | -€2,037 | -0.8% |
| Equity | 10/15 | €234,172 | €240,078 | +€5,906 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,100 | €221,005 | +€5,905 | +2.7% |
| Distributable reserves | 133 | €215,100 | €221,005 | +€5,905 | +2.7% |
| Profit (loss) carried forward | 14 | €471 | €473 | +€1 | +0.3% |
| Provisions and deferred taxes | 16 | €1,900 | €1,900 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,900 | €1,900 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,900 | €1,900 | = | 0.0% |
| Amounts payable | 17/49 | €26,982 | €19,039 | -€7,943 | -29.4% |
| Amounts payable within one year | 42/48 | €26,982 | €19,039 | -€7,943 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €4,748 | - | -€4,748 | |
| Trade debts | 44 | €4,554 | €957 | -€3,597 | -79.0% |
| Suppliers | 440/4 | €4,554 | €957 | -€3,597 | -79.0% |
| Taxes, remuneration and social security | 45 | €17,658 | €18,083 | +€425 | +2.4% |
| Taxes | 450/3 | €14,516 | €14,773 | +€257 | +1.8% |
| Remuneration and social security | 454/9 | €3,141 | €3,309 | +€168 | +5.4% |
| Other amounts payable | 47/48 | €22 | - | -€22 | |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €48,143 | €50,339 | +€2,196 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,069 | €15,192 | +€1,123 | +8.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€280 | - | +€280 | |
| Other operating charges | 640/8 | €1,442 | €1,830 | +€388 | +26.9% |
| Gross operating margin | 9900 | €128,714 | €116,885 | -€11,829 | -9.2% |
| Operating profit (loss) | 9901 | €65,341 | €49,524 | -€15,816 | -24.2% |
| Financial income | 75/76B | €889 | €819 | -€70 | -7.9% |
| Recurring financial income | 75 | €889 | €819 | -€70 | -7.9% |
| Financial charges | 65/66B | €550 | €245 | -€305 | -55.4% |
| Recurring financial charges | 65 | €550 | €245 | -€305 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €65,680 | €50,098 | -€15,582 | -23.7% |
| Income taxes | 67/77 | €17,448 | €13,862 | -€3,586 | -20.6% |
| Profit (loss) for the period | 9904 | €48,233 | €36,236 | -€11,997 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,233 | €36,236 | -€11,997 | -24.9% |
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 17 October 2026 via checked.be.