SCHÖLER CONSULT: 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.
SCHÖLER CONSULT
Largest movements
- Cash +€97,691
up €97,691 (+176%), from €55,568 to €153,259
mainly Net result for the year (+€62,650) and Other debts (+€61,689)
- Financial fixed assets -€36,126
down €36,126 (-100%), from €36,126 to €0
- Tangible fixed assets -€3,474
down €3,474 (-44.7%), from €7,763 to €4,290
of which Furniture and vehicles: -€3,205
- Other debts +€61,689
up €61,689 (+1,038%), from €5,944 to €67,633
- Tax, wage and social debts -€7,971
down €7,971 (-55.8%), from €14,278 to €6,306
of which Taxes: -€4,604
- Trade debts +€3,968
up €3,968 (+867%), from €458 to €4,426
- Financial income +€31,369
new in 2025: €31,369
- Gross operating margin +€1,876
up €1,876 (+4.3%), from €43,156 to €45,033
- Other operating charges +€582
up €582 (+168%), from €346 to €928
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 | €113,147 | €171,126 | +€57,979 | +51.2% |
| Fixed assets | 21/28 | €43,889 | €4,290 | -€39,600 | -90.2% |
| Tangible fixed assets | 22/27 | €7,763 | €4,290 | -€3,474 | -44.7% |
| Plant, machinery and equipment | 23 | €573 | €304 | -€269 | -47.0% |
| Furniture and vehicles | 24 | €7,190 | €3,986 | -€3,205 | -44.6% |
| Financial fixed assets | 28 | €36,126 | €0 | -€36,126 | -100% |
| Current assets | 29/58 | €69,257 | €166,836 | +€97,579 | +141% |
| Amounts receivable within one year | 40/41 | €12,952 | €13,577 | +€624 | +4.8% |
| Trade receivables | 40 | €12,705 | €12,705 | = | 0.0% |
| Other amounts receivable | 41 | €247 | €872 | +€624 | +252% |
| Cash at bank and in hand | 54/58 | €55,568 | €153,259 | +€97,691 | +176% |
| Deferred charges and accrued income | 490/1 | €737 | €0 | -€737 | -100% |
| Total equity and liabilities | 10/49 | €113,147 | €171,126 | +€57,979 | +51.2% |
| Equity | 10/15 | €90,003 | €90,003 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €87,003 | €87,003 | = | 0.0% |
| Distributable reserves | 133 | €87,003 | €87,003 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,143 | €81,122 | +€57,979 | +251% |
| Amounts payable within one year | 42/48 | €22,638 | €81,122 | +€58,484 | +258% |
| Current portion of amounts payable after more than one year | 42 | €1,959 | €2,757 | +€798 | +40.7% |
| Trade debts | 44 | €458 | €4,426 | +€3,968 | +867% |
| Suppliers | 440/4 | €458 | €4,426 | +€3,968 | +867% |
| Taxes, remuneration and social security | 45 | €14,278 | €6,306 | -€7,971 | -55.8% |
| Taxes | 450/3 | €10,911 | €6,306 | -€4,604 | -42.2% |
| Remuneration and social security | 454/9 | €3,367 | €0 | -€3,367 | -100% |
| Other amounts payable | 47/48 | €5,944 | €67,633 | +€61,689 | +1,038% |
| Accrued charges and deferred income | 492/3 | €505 | €0 | -€505 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,558 | €3,474 | -€85 | -2.4% |
| Other operating charges | 640/8 | €346 | €928 | +€582 | +168% |
| Gross operating margin | 9900 | €43,156 | €45,033 | +€1,876 | +4.3% |
| Operating profit (loss) | 9901 | €39,252 | €40,631 | +€1,379 | +3.5% |
| Financial income | 75/76B | - | €31,369 | +€31,369 | |
| Recurring financial income | 75 | - | €31,369 | +€31,369 | |
| Financial charges | 65/66B | €299 | €223 | -€76 | -25.5% |
| Recurring financial charges | 65 | €299 | €223 | -€76 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €38,953 | €71,778 | +€32,825 | +84.3% |
| Income taxes | 67/77 | €8,753 | €9,128 | +€376 | +4.3% |
| Profit (loss) for the period | 9904 | €30,200 | €62,650 | +€32,449 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €30,200 | €62,650 | +€32,449 | +107% |
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.