SCHOM INVEST: 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.
SCHOM INVEST
Largest movements
- Current investments -€600,000
down €600,000 (-60.0%), from €1.0m to €400,000
- Cash +€498,730
up €498,730 (+1,242%), from €40,156 to €538,886
mainly Current investments (+€600,000) and Net result for the year (+€383,695)
- Tangible fixed assets -€170,112
down €170,112 (-4.9%), from €3.5m to €3.3m
of which Land and buildings: -€168,712
- Receivables within one year +€51,591
up €51,591 (+76.5%), from €67,422 to €119,014
of which Trade receivables: +€50,162
- Debts after one year -€300,000
down €300,000 (-16.9%), from €1.8m to €1.5m
- Reserves +€83,695
up €83,695 (+5.1%), from €1.6m to €1.7m
of which Distributable reserves: +€83,695
- Financial charges -€45,429
down €45,429 (-32.9%), from €138,286 to €92,857
- Financial income -€20,136
down €20,136 (-59.1%), from €34,082 to €13,946
- Gross operating margin +€14,098
up €14,098 (+1.8%), from €791,963 to €806,060
- Taxes +€10,140
up €10,140 (+8.6%), from €117,758 to €127,898
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 | €4,577,210 | €4,360,318 | -€216,892 | -4.7% |
| Fixed assets | 21/28 | €3,468,122 | €3,298,011 | -€170,112 | -4.9% |
| Tangible fixed assets | 22/27 | €3,468,122 | €3,298,011 | -€170,112 | -4.9% |
| Land and buildings | 22 | €3,465,395 | €3,296,684 | -€168,712 | -4.9% |
| Plant, machinery and equipment | 23 | €2,727 | €1,327 | -€1,400 | -51.3% |
| Current assets | 29/58 | €1,109,088 | €1,062,307 | -€46,780 | -4.2% |
| Amounts receivable within one year | 40/41 | €67,422 | €119,014 | +€51,591 | +76.5% |
| Trade receivables | 40 | €61,615 | €111,777 | +€50,162 | +81.4% |
| Other amounts receivable | 41 | €5,807 | €7,236 | +€1,429 | +24.6% |
| Current investments | 50/53 | €1,000,000 | €400,000 | -€600,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €40,156 | €538,886 | +€498,730 | +1,242% |
| Deferred charges and accrued income | 490/1 | €1,510 | €4,407 | +€2,898 | +192% |
| Total equity and liabilities | 10/49 | €4,577,210 | €4,360,318 | -€216,892 | -4.7% |
| Equity | 10/15 | €2,331,080 | €2,414,776 | +€83,695 | +3.6% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €1,631,080 | €1,714,776 | +€83,695 | +5.1% |
| Non-distributable reserves | 130/1 | €51,015 | €51,015 | = | 0.0% |
| Reserves not available under the articles | 1311 | €51,015 | €51,015 | = | 0.0% |
| Distributable reserves | 133 | €1,580,066 | €1,663,761 | +€83,695 | +5.3% |
| Amounts payable | 17/49 | €2,246,130 | €1,945,542 | -€300,587 | -13.4% |
| Amounts payable after more than one year | 17 | €1,775,000 | €1,475,000 | -€300,000 | -16.9% |
| Financial debts | 170/4 | €1,775,000 | €1,475,000 | -€300,000 | -16.9% |
| Amounts payable within one year | 42/48 | €332,874 | €355,368 | +€22,494 | +6.8% |
| Trade debts | 44 | €27,097 | €30,867 | +€3,770 | +13.9% |
| Suppliers | 440/4 | €27,097 | €30,867 | +€3,770 | +13.9% |
| Taxes, remuneration and social security | 45 | €5,777 | €24,501 | +€18,724 | +324% |
| Taxes | 450/3 | €5,777 | €24,501 | +€18,724 | +324% |
| Other amounts payable | 47/48 | €300,000 | €300,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €138,256 | €115,175 | -€23,081 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,112 | €170,112 | = | 0.0% |
| Other operating charges | 640/8 | €46,615 | €45,445 | -€1,170 | -2.5% |
| Gross operating margin | 9900 | €791,963 | €806,060 | +€14,098 | +1.8% |
| Operating profit (loss) | 9901 | €575,236 | €590,504 | +€15,268 | +2.7% |
| Financial income | 75/76B | €34,082 | €13,946 | -€20,136 | -59.1% |
| Recurring financial income | 75 | €34,082 | €13,946 | -€20,136 | -59.1% |
| Financial charges | 65/66B | €138,286 | €92,857 | -€45,429 | -32.9% |
| Recurring financial charges | 65 | €138,286 | €92,857 | -€45,429 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | €471,033 | €511,594 | +€40,561 | +8.6% |
| Income taxes | 67/77 | €117,758 | €127,898 | +€10,140 | +8.6% |
| Profit (loss) for the period | 9904 | €353,274 | €383,695 | +€30,421 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €353,274 | €383,695 | +€30,421 | +8.6% |
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 25 October 2026 via checked.be.