Schoofs J.: 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 J.
Largest movements
- Tangible fixed assets +€46,711
up €46,711 (+3,055%), from €1,529 to €48,240
of which Leasing and similar rights: +€47,344
- Receivables within one year +€17,557
up €17,557 (+31.2%), from €56,285 to €73,843
of which Trade receivables: +€10,449
- Stocks and contracts -€9,880
down €9,880 (-68.1%), from €14,500 to €4,620
of which Contracts in progress: -€5,225
- Debts after one year +€40,103
new in 2025: €40,103
- Reserves +€11,112
up €11,112 (+40.6%), from €27,388 to €38,501
- Current portion of long-term debt +€8,982
new in 2025: €8,982
- Short-term financial debts -€2,388
down €2,388 (-72.9%), from €3,275 to €887
- Tax, wage and social debts -€2,284
down €2,284 (-27.1%), from €8,427 to €6,142
- Gross operating margin +€34,236
up €34,236 (+748%), from €4,577 to €38,813
- Depreciation +€11,836
up €11,836 (+1,869%), from €633 to €12,470
- Write-downs +€5,225
new in 2025: €5,225
- Financial charges +€4,982
up €4,982 (+207%), from €2,409 to €7,391
- Other operating charges +€541
up €541 (+22.6%), from €2,392 to €2,934
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,026 | €127,670 | +€54,644 | +74.8% |
| Fixed assets | 21/28 | €1,529 | €48,240 | +€46,711 | +3,055% |
| Tangible fixed assets | 22/27 | €1,529 | €48,240 | +€46,711 | +3,055% |
| Plant, machinery and equipment | 23 | €1,529 | €895 | -€633 | -41.4% |
| Leasing and similar rights | 25 | - | €47,344 | +€47,344 | |
| Current assets | 29/58 | €71,497 | €79,430 | +€7,933 | +11.1% |
| Stocks and contracts in progress | 3 | €14,500 | €4,620 | -€9,880 | -68.1% |
| Stocks | 30/36 | €9,275 | €4,620 | -€4,655 | -50.2% |
| Contracts in progress | 37 | €5,225 | €0 | -€5,225 | -100% |
| Amounts receivable within one year | 40/41 | €56,285 | €73,843 | +€17,557 | +31.2% |
| Trade receivables | 40 | €4,223 | €14,672 | +€10,449 | +247% |
| Other amounts receivable | 41 | €52,063 | €59,171 | +€7,108 | +13.7% |
| Deferred charges and accrued income | 490/1 | €712 | €967 | +€256 | +35.9% |
| Total equity and liabilities | 10/49 | €73,026 | €127,670 | +€54,644 | +74.8% |
| Equity | 10/15 | €45,980 | €57,093 | +€11,112 | +24.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €27,388 | €38,501 | +€11,112 | +40.6% |
| Distributable reserves | 133 | €27,388 | €38,501 | +€11,112 | +40.6% |
| Amounts payable | 17/49 | €27,046 | €70,577 | +€43,532 | +161% |
| Amounts payable after more than one year | 17 | - | €40,103 | +€40,103 | |
| Financial debts | 170/4 | - | €40,103 | +€40,103 | |
| Amounts payable within one year | 42/48 | €27,046 | €30,397 | +€3,351 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,982 | +€8,982 | |
| Financial debts | 43 | €3,275 | €887 | -€2,388 | -72.9% |
| Credit institutions | 430/8 | €3,275 | €887 | -€2,388 | -72.9% |
| Trade debts | 44 | €15,344 | €14,385 | -€958 | -6.2% |
| Suppliers | 440/4 | €15,344 | €14,385 | -€958 | -6.2% |
| Taxes, remuneration and social security | 45 | €8,427 | €6,142 | -€2,284 | -27.1% |
| Taxes | 450/3 | €8,427 | €6,142 | -€2,284 | -27.1% |
| Accrued charges and deferred income | 492/3 | - | €78 | +€78 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €12,470 | +€11,836 | +1,869% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,225 | +€5,225 | |
| Other operating charges | 640/8 | €2,392 | €2,934 | +€541 | +22.6% |
| Gross operating margin | 9900 | €4,577 | €38,813 | +€34,236 | +748% |
| Operating profit (loss) | 9901 | €1,552 | €18,185 | +€16,634 | +1,072% |
| Financial income | 75/76B | €3,077 | €2,905 | -€172 | -5.6% |
| Recurring financial income | 75 | €3,077 | €2,905 | -€172 | -5.6% |
| Financial charges | 65/66B | €2,409 | €7,391 | +€4,982 | +207% |
| Recurring financial charges | 65 | €2,409 | €7,391 | +€4,982 | +207% |
| Profit (loss) for the period before taxes | 9903 | €2,219 | €13,699 | +€11,480 | +517% |
| Income taxes | 67/77 | €2,207 | €2,587 | +€379 | +17.2% |
| Profit (loss) for the period | 9904 | €12 | €11,112 | +€11,101 | +93,596% |
| Profit (loss) for the period to be appropriated | 9905 | €12 | €11,112 | +€11,101 | +93,596% |
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 29 October 2026 via checked.be.