SCHOLIERS KOOLZUUR: 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.
SCHOLIERS KOOLZUUR
Largest movements
- Receivables within one year +€123,629
up €123,629 (+73.0%), from €169,319 to €292,948
of which Other amounts receivable: +€105,082
- Receivables after one year -€112,167
down €112,167 (-27.9%), from €402,632 to €290,465
- Tangible fixed assets -€48,440
down €48,440 (-12.4%), from €392,099 to €343,659
of which Plant, machinery and equipment: -€59,985
- Trade debts -€71,490
down €71,490 (-86.1%), from €83,048 to €11,558
- Financial income -€26,833
down €26,833 (-69.6%), from €38,574 to €11,741
- Gross operating margin +€16,565
up €16,565 (+24.3%), from €68,088 to €84,653
- Financial charges +€10,464
up €10,464 (+1,220%), from €858 to €11,322
- Depreciation +€3,404
up €3,404 (+5.0%), from €68,361 to €71,766
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 | €2,065,220 | €2,019,911 | -€45,309 | -2.2% |
| Fixed assets | 21/28 | €527,099 | €478,659 | -€48,440 | -9.2% |
| Tangible fixed assets | 22/27 | €392,099 | €343,659 | -€48,440 | -12.4% |
| Land and buildings | 22 | €15,975 | €14,149 | -€1,826 | -11.4% |
| Plant, machinery and equipment | 23 | €355,859 | €295,873 | -€59,985 | -16.9% |
| Furniture and vehicles | 24 | €20,265 | €33,636 | +€13,371 | +66.0% |
| Financial fixed assets | 28 | €135,000 | €135,000 | = | 0.0% |
| Current assets | 29/58 | €1,538,121 | €1,541,252 | +€3,131 | +0.2% |
| Amounts receivable after more than one year | 29 | €402,632 | €290,465 | -€112,167 | -27.9% |
| Other amounts receivable | 291 | €402,632 | €290,465 | -€112,167 | -27.9% |
| Stocks and contracts in progress | 3 | €99,644 | €86,587 | -€13,058 | -13.1% |
| Stocks | 30/36 | €99,644 | €86,587 | -€13,058 | -13.1% |
| Amounts receivable within one year | 40/41 | €169,319 | €292,948 | +€123,629 | +73.0% |
| Trade receivables | 40 | €53,405 | €71,952 | +€18,548 | +34.7% |
| Other amounts receivable | 41 | €115,914 | €220,996 | +€105,082 | +90.7% |
| Current investments | 50/53 | €244,841 | €250,459 | +€5,618 | +2.3% |
| Cash at bank and in hand | 54/58 | €621,189 | €620,358 | -€831 | -0.1% |
| Deferred charges and accrued income | 490/1 | €496 | €435 | -€61 | -12.2% |
| Total equity and liabilities | 10/49 | €2,065,220 | €2,019,911 | -€45,309 | -2.2% |
| Equity | 10/15 | €54,669 | €60,768 | +€6,099 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,228 | €19,228 | = | 0.0% |
| Distributable reserves | 133 | €19,228 | €19,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,841 | €22,939 | +€6,099 | +36.2% |
| Amounts payable | 17/49 | €2,010,551 | €1,959,143 | -€51,408 | -2.6% |
| Amounts payable within one year | 42/48 | €2,010,551 | €1,959,143 | -€51,408 | -2.6% |
| Trade debts | 44 | €83,048 | €11,558 | -€71,490 | -86.1% |
| Suppliers | 440/4 | €83,048 | €11,558 | -€71,490 | -86.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,401 | €10,924 | -€478 | -4.2% |
| Taxes | 450/3 | €11,401 | €10,924 | -€478 | -4.2% |
| Other amounts payable | 47/48 | €1,916,101 | €1,936,661 | +€20,560 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,361 | €71,766 | +€3,404 | +5.0% |
| Other operating charges | 640/8 | €1,197 | €1,439 | +€242 | +20.2% |
| Gross operating margin | 9900 | €68,088 | €84,653 | +€16,565 | +24.3% |
| Operating profit (loss) | 9901 | -€1,471 | €11,448 | +€12,919 | |
| Financial income | 75/76B | €38,574 | €11,741 | -€26,833 | -69.6% |
| Recurring financial income | 75 | €38,574 | €11,741 | -€26,833 | -69.6% |
| Financial charges | 65/66B | €858 | €11,322 | +€10,464 | +1,220% |
| Recurring financial charges | 65 | €858 | €11,322 | +€10,464 | +1,220% |
| Profit (loss) for the period before taxes | 9903 | €36,245 | €11,867 | -€24,378 | -67.3% |
| Income taxes | 67/77 | €6,338 | €5,769 | -€570 | -9.0% |
| Profit (loss) for the period | 9904 | €29,907 | €6,099 | -€23,808 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,907 | €6,099 | -€23,808 | -79.6% |
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 31 October 2026 via checked.be.