SCHOOFS: 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.
SCHOOFS
Largest movements
- Tangible fixed assets +€2,638
up €2,638 (+344.5%), from €766 to €3,403
- Cash -€1,894
down €1,894 (-3.1%), from €61,847 to €59,953
mainly Investment in fixed assets (net) (-€5,760) and Receivables within one year (-€1,539)
- Receivables within one year +€1,539
up €1,539 (+56.3%), from €2,736 to €4,275
of which Trade receivables: +€3,115
- Other debts +€2,311
up €2,311 (+12.1%), from €19,108 to €21,420
- Trade debts +€1,134
up €1,134 (+904.9%), from €125 to €1,259
- Tax, wage and social debts -€1,110
down €1,110 (-87.8%), from €1,264 to €154
- Depreciation +€2,699
up €2,699 (+636.5%), from €424 to €3,123
- Gross operating margin +€2,074
up €2,074 (+90.7%), from €2,286 to €4,360
- Financial charges -€1,281
down €1,281 (-83.2%), from €1,541 to €260
- Financial income -€185
down €185 (-100.0%), from €185 to €0
- Other operating charges +€135
up €135 (+11.7%), from €1,154 to €1,289
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 | €69,754 | €71,655 | +€1,901 | +2.7% |
| Fixed assets | 21/28 | €766 | €3,403 | +€2,638 | +344.5% |
| Tangible fixed assets | 22/27 | €766 | €3,403 | +€2,638 | +344.5% |
| Furniture and vehicles | 24 | €766 | €3,403 | +€2,638 | +344.5% |
| Current assets | 29/58 | €68,988 | €68,252 | -€737 | -1.1% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,736 | €4,275 | +€1,539 | +56.3% |
| Trade receivables | 40 | €0 | €3,115 | +€3,115 | |
| Other amounts receivable | 41 | €2,736 | €1,160 | -€1,575 | -57.6% |
| Cash at bank and in hand | 54/58 | €61,847 | €59,953 | -€1,894 | -3.1% |
| Deferred charges and accrued income | 490/1 | €2,406 | €2,024 | -€382 | -15.9% |
| Total equity and liabilities | 10/49 | €69,754 | €71,655 | +€1,901 | +2.7% |
| Equity | 10/15 | €48,832 | €48,398 | -€434 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,632 | €42,198 | -€434 | -1.0% |
| Distributable reserves | 133 | €42,632 | €42,198 | -€434 | -1.0% |
| Amounts payable | 17/49 | €20,922 | €23,257 | +€2,335 | +11.2% |
| Amounts payable within one year | 42/48 | €20,498 | €22,832 | +€2,335 | +11.4% |
| Trade debts | 44 | €125 | €1,259 | +€1,134 | +904.9% |
| Suppliers | 440/4 | €125 | €1,259 | +€1,134 | +904.9% |
| Taxes, remuneration and social security | 45 | €1,264 | €154 | -€1,110 | -87.8% |
| Taxes | 450/3 | €1,264 | €154 | -€1,110 | -87.8% |
| Other amounts payable | 47/48 | €19,108 | €21,420 | +€2,311 | +12.1% |
| Accrued charges and deferred income | 492/3 | €425 | €425 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424 | €3,123 | +€2,699 | +636.5% |
| Other operating charges | 640/8 | €1,154 | €1,289 | +€135 | +11.7% |
| Gross operating margin | 9900 | €2,286 | €4,360 | +€2,074 | +90.7% |
| Operating profit (loss) | 9901 | €709 | -€51 | -€759 | |
| Financial income | 75/76B | €185 | €0 | -€185 | -100.0% |
| Recurring financial income | 75 | €185 | €0 | -€185 | -100.0% |
| Financial charges | 65/66B | €1,541 | €260 | -€1,281 | -83.2% |
| Recurring financial charges | 65 | €1,541 | €260 | -€1,281 | -83.2% |
| Profit (loss) for the period before taxes | 9903 | -€647 | -€310 | +€337 | +52.0% |
| Income taxes | 67/77 | €23 | €124 | +€100 | +431.9% |
| Profit (loss) for the period | 9904 | -€670 | -€434 | +€237 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€670 | -€434 | +€237 | +35.3% |
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 9 October 2026 via checked.be.