SCHOGUN: what changed
Two fiscal 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.
SCHOGUN
Largest movements
- Cash +€39,521
up €39,521 (+34.4%), from €114,953 to €154,475
mainly Net result for the year (+€54,734) and Tax, wage and social debts (+€29,847)
- Tangible fixed assets -€11,342
down €11,342 (-42.9%), from €26,449 to €15,107
of which Furniture and vehicles: -€10,253
- Deferred charges and accrued income +€4,202
up €4,202 (+1367.2%), from €307 to €4,509
- Reserves +€54,734
up €54,734 (+100.4%), from €54,525 to €109,259
- Other debts -€53,984
down €53,984 (-69.8%), from €77,384 to €23,400
- Tax, wage and social debts +€29,847
up €29,847 (+229.5%), from €13,004 to €42,852
- Gross operating margin +€58,871
up €58,871 (+159.7%), from €36,873 to €95,745
- Taxes +€19,998
up €19,998 (+233.2%), from €8,577 to €28,574
- Depreciation +€1,140
up €1,140 (+10.5%), from €10,900 to €12,040
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 | €145,607 | €177,212 | +€31,606 | +21.7% |
| Fixed assets | 21/28 | €26,449 | €15,107 | -€11,342 | -42.9% |
| Tangible fixed assets | 22/27 | €26,449 | €15,107 | -€11,342 | -42.9% |
| Plant, machinery and equipment | 23 | €3,734 | €2,645 | -€1,089 | -29.2% |
| Furniture and vehicles | 24 | €22,716 | €12,462 | -€10,253 | -45.1% |
| Current assets | 29/58 | €119,158 | €162,106 | +€42,948 | +36.0% |
| Amounts receivable within one year | 40/41 | €3,897 | €3,122 | -€775 | -19.9% |
| Trade receivables | 40 | €3,890 | €3,122 | -€768 | -19.7% |
| Other amounts receivable | 41 | €8 | €0 | -€8 | -100.0% |
| Cash at bank and in hand | 54/58 | €114,953 | €154,475 | +€39,521 | +34.4% |
| Deferred charges and accrued income | 490/1 | €307 | €4,509 | +€4,202 | +1367.2% |
| Total equity and liabilities | 10/49 | €145,607 | €177,212 | +€31,606 | +21.7% |
| Equity | 10/15 | €54,526 | €109,260 | +€54,734 | +100.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €54,525 | €109,259 | +€54,734 | +100.4% |
| Distributable reserves | 133 | €54,525 | €109,259 | +€54,734 | +100.4% |
| Amounts payable | 17/49 | €91,080 | €67,952 | -€23,128 | -25.4% |
| Amounts payable within one year | 42/48 | €91,080 | €67,738 | -€23,343 | -25.6% |
| Trade debts | 44 | €692 | €1,487 | +€794 | +114.7% |
| Suppliers | 440/4 | €692 | €1,487 | +€794 | +114.7% |
| Taxes, remuneration and social security | 45 | €13,004 | €42,852 | +€29,847 | +229.5% |
| Taxes | 450/3 | €13,004 | €42,852 | +€29,847 | +229.5% |
| Other amounts payable | 47/48 | €77,384 | €23,400 | -€53,984 | -69.8% |
| Accrued charges and deferred income | 492/3 | - | €214 | +€214 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,900 | €12,040 | +€1,140 | +10.5% |
| Other operating charges | 640/8 | - | €0 | = | |
| Non-recurring operating charges | 66A | €0 | €259 | +€259 | |
| Gross operating margin | 9900 | €36,873 | €95,745 | +€58,871 | +159.7% |
| Operating profit (loss) | 9901 | €25,973 | €83,446 | +€57,473 | +221.3% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €82 | €138 | +€56 | +68.8% |
| Recurring financial charges | 65 | €82 | €138 | +€56 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | €25,893 | €83,308 | +€57,414 | +221.7% |
| Income taxes | 67/77 | €8,577 | €28,574 | +€19,998 | +233.2% |
| Profit (loss) for the period | 9904 | €17,317 | €54,734 | +€37,417 | +216.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,317 | €54,734 | +€37,417 | +216.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.