SCHOOFS CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€9,205
up €9,205 (+126%), from €7,334 to €16,540
of which Trade receivables: +€5,028
- Tangible fixed assets +€8,181
new in 2025: €8,181
of which Other tangible fixed assets: +€6,518
- Deferred charges and accrued income -€4,420
no longer reported in 2025 (was €4,420)
- Cash -€3,299
down €3,299 (-10.9%), from €30,342 to €27,043
mainly Contributions, distributions and other (-€9,486) and Receivables within one year (-€9,205)
- Other debts +€6,658
up €6,658 (+146%), from €4,557 to €11,215
- Tax, wage and social debts +€2,422
up €2,422 (+55.2%), from €4,386 to €6,809
of which Remuneration and social security: +€1,988
- Trade debts +€588
up €588 (+27.1%), from €2,172 to €2,760
- Gross operating margin -€8,524
down €8,524 (-36.1%), from €23,619 to €15,095
- Taxes -€3,250
down €3,250 (-48.7%), from €6,673 to €3,423
- Other operating charges +€549
up €549 (+77.9%), from €704 to €1,253
- Depreciation +€522
new in 2025: €522
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 | €42,096 | €51,764 | +€9,668 | +23.0% |
| Fixed assets | 21/28 | - | €8,181 | +€8,181 | |
| Tangible fixed assets | 22/27 | - | €8,181 | +€8,181 | |
| Furniture and vehicles | 24 | - | €1,663 | +€1,663 | |
| Other tangible fixed assets | 26 | - | €6,518 | +€6,518 | |
| Current assets | 29/58 | €42,096 | €43,582 | +€1,486 | +3.5% |
| Amounts receivable within one year | 40/41 | €7,334 | €16,540 | +€9,205 | +126% |
| Trade receivables | 40 | €6,207 | €11,236 | +€5,028 | +81.0% |
| Other amounts receivable | 41 | €1,127 | €5,304 | +€4,177 | +371% |
| Cash at bank and in hand | 54/58 | €30,342 | €27,043 | -€3,299 | -10.9% |
| Deferred charges and accrued income | 490/1 | €4,420 | - | -€4,420 | |
| Total equity and liabilities | 10/49 | €42,096 | €51,764 | +€9,668 | +23.0% |
| Equity | 10/15 | €30,980 | €30,980 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,980 | €28,980 | = | 0.0% |
| Distributable reserves | 133 | €28,980 | €28,980 | = | 0.0% |
| Amounts payable | 17/49 | €11,116 | €20,783 | +€9,668 | +87.0% |
| Amounts payable within one year | 42/48 | €11,116 | €20,783 | +€9,668 | +87.0% |
| Trade debts | 44 | €2,172 | €2,760 | +€588 | +27.1% |
| Suppliers | 440/4 | €2,172 | €2,760 | +€588 | +27.1% |
| Taxes, remuneration and social security | 45 | €4,386 | €6,809 | +€2,422 | +55.2% |
| Taxes | 450/3 | €4,386 | €4,821 | +€434 | +9.9% |
| Remuneration and social security | 454/9 | - | €1,988 | +€1,988 | |
| Other amounts payable | 47/48 | €4,557 | €11,215 | +€6,658 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €522 | +€522 | |
| Other operating charges | 640/8 | €704 | €1,253 | +€549 | +77.9% |
| Gross operating margin | 9900 | €23,619 | €15,095 | -€8,524 | -36.1% |
| Operating profit (loss) | 9901 | €22,914 | €13,321 | -€9,594 | -41.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €611 | €412 | -€199 | -32.6% |
| Recurring financial charges | 65 | €611 | €412 | -€199 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €22,313 | €12,909 | -€9,405 | -42.1% |
| Income taxes | 67/77 | €6,673 | €3,423 | -€3,250 | -48.7% |
| Profit (loss) for the period | 9904 | €15,640 | €9,486 | -€6,155 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,640 | €9,486 | -€6,155 | -39.4% |
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 28 October 2026 via checked.be.