SCHOLLIER JOHAN: 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.
SCHOLLIER JOHAN
Largest movements
- Cash +€22,104
up €22,104 (+21.4%), from €103,510 to €125,614
mainly Net result for the year (+€21,805) and Receivables within one year (+€14,908)
- Receivables within one year -€14,908
down €14,908 (-18.5%), from €80,412 to €65,505
of which Trade receivables: -€20,105
- Tangible fixed assets -€5,803
down €5,803 (-35.9%), from €16,170 to €10,367
of which Furniture and vehicles: -€5,184
- Stocks and contracts -€2,185
down €2,185 (-17.9%), from €12,195 to €10,010
of which Contracts in progress: -€2,303
- Reserves +€21,805
up €21,805 (+15.8%), from €138,102 to €159,907
of which Distributable reserves: +€21,805
- Trade debts -€12,753
down €12,753 (-49.6%), from €25,722 to €12,969
- Debts after one year -€4,879
down €4,879 (-38.8%), from €12,569 to €7,690
- Tax, wage and social debts -€4,309
down €4,309 (-56.0%), from €7,697 to €3,387
of which Taxes: -€6,144
- Staff costs +€6,534
up €6,534 (+18.6%), from €35,170 to €41,703
- Depreciation -€3,060
down €3,060 (-34.5%), from €8,863 to €5,803
- Taxes -€1,067
down €1,067 (-9.5%), from €11,206 to €10,139
- Write-downs -€900
down €900 (-100%), from €900 to €0
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 | €215,247 | €214,476 | -€771 | -0.4% |
| Fixed assets | 21/28 | €16,530 | €10,727 | -€5,803 | -35.1% |
| Tangible fixed assets | 22/27 | €16,170 | €10,367 | -€5,803 | -35.9% |
| Plant, machinery and equipment | 23 | €619 | €0 | -€619 | -100% |
| Furniture and vehicles | 24 | €15,551 | €10,367 | -€5,184 | -33.3% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €198,716 | €203,749 | +€5,032 | +2.5% |
| Stocks and contracts in progress | 3 | €12,195 | €10,010 | -€2,185 | -17.9% |
| Stocks | 30/36 | €9,892 | €10,010 | +€119 | +1.2% |
| Contracts in progress | 37 | €2,303 | €0 | -€2,303 | -100% |
| Amounts receivable within one year | 40/41 | €80,412 | €65,505 | -€14,908 | -18.5% |
| Trade receivables | 40 | €80,139 | €60,034 | -€20,105 | -25.1% |
| Other amounts receivable | 41 | €274 | €5,471 | +€5,197 | +1,900% |
| Cash at bank and in hand | 54/58 | €103,510 | €125,614 | +€22,104 | +21.4% |
| Deferred charges and accrued income | 490/1 | €2,599 | €2,620 | +€21 | +0.8% |
| Total equity and liabilities | 10/49 | €215,247 | €214,476 | -€771 | -0.4% |
| Equity | 10/15 | €163,102 | €184,907 | +€21,805 | +13.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €138,102 | €159,907 | +€21,805 | +15.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €138,102 | €159,907 | +€21,805 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,145 | €29,569 | -€22,576 | -43.3% |
| Amounts payable after more than one year | 17 | €12,569 | €7,690 | -€4,879 | -38.8% |
| Financial debts | 170/4 | €12,569 | €7,690 | -€4,879 | -38.8% |
| Amounts payable within one year | 42/48 | €39,518 | €21,811 | -€17,707 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €5,073 | €4,879 | -€194 | -3.8% |
| Trade debts | 44 | €25,722 | €12,969 | -€12,753 | -49.6% |
| Suppliers | 440/4 | €25,722 | €12,969 | -€12,753 | -49.6% |
| Advances received on contracts in progress | 46 | €472 | €0 | -€472 | -100% |
| Taxes, remuneration and social security | 45 | €7,697 | €3,387 | -€4,309 | -56.0% |
| Taxes | 450/3 | €6,206 | €62 | -€6,144 | -99.0% |
| Remuneration and social security | 454/9 | €1,491 | €3,325 | +€1,834 | +123% |
| Other amounts payable | 47/48 | €554 | €575 | +€22 | +3.9% |
| Accrued charges and deferred income | 492/3 | €58 | €68 | +€10 | +17.6% |
| Remuneration, social security and pensions | 62 | €35,170 | €41,703 | +€6,534 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,863 | €5,803 | -€3,060 | -34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €900 | €0 | -€900 | -100% |
| Other operating charges | 640/8 | €1,201 | €948 | -€253 | -21.1% |
| Gross operating margin | 9900 | €79,764 | €80,394 | +€629 | +0.8% |
| Operating profit (loss) | 9901 | €33,631 | €31,940 | -€1,691 | -5.0% |
| Financial income | 75/76B | €1,087 | €716 | -€371 | -34.1% |
| Recurring financial income | 75 | €1,087 | €716 | -€371 | -34.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €981 | €712 | -€268 | -27.4% |
| Recurring financial charges | 65 | €981 | €712 | -€268 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €33,738 | €31,944 | -€1,794 | -5.3% |
| Income taxes | 67/77 | €11,206 | €10,139 | -€1,067 | -9.5% |
| Profit (loss) for the period | 9904 | €22,531 | €21,805 | -€726 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,531 | €21,805 | -€726 | -3.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.