SCHOOFS KATRIEN: 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 KATRIEN
Largest movements
- Tangible fixed assets +€10,674
up €10,674 (+227%), from €4,699 to €15,373
of which Other tangible fixed assets: +€12,325
- Receivables within one year -€5,464
down €5,464 (-71.4%), from €7,653 to €2,188
of which Other amounts receivable: -€4,406
- Cash +€3,529
up €3,529 (+53.8%), from €6,557 to €10,087
mainly Net result for the year (+€16,006) and Other debts (+€5,543)
- Deferred charges and accrued income -€895
down €895 (-50.0%), from €1,790 to €895
- Other debts +€5,543
new in 2025: €5,543
- Trade debts +€2,842
up €2,842 (+180%), from €1,583 to €4,425
- Current portion of long-term debt -€1,403
no longer reported in 2025 (was €1,403)
- Accrued charges and deferred income +€503
up €503 (+766%), from €66 to €569
- Reserves +€359
up €359 (+2.3%), from €15,647 to €16,006
- Gross operating margin +€45,916
up €45,916, from -€20,160 to €25,756
- Taxes +€3,641
up €3,641 (+2,130%), from €171 to €3,812
- Financial charges -€408
down €408 (-11.7%), from €3,492 to €3,083
- Other operating charges +€389
up €389 (+66.6%), from €583 to €972
- Depreciation +€372
up €372 (+24.6%), from €1,513 to €1,886
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 | €20,698 | €28,543 | +€7,844 | +37.9% |
| Fixed assets | 21/28 | €4,699 | €15,373 | +€10,674 | +227% |
| Tangible fixed assets | 22/27 | €4,699 | €15,373 | +€10,674 | +227% |
| Land and buildings | 22 | €2,777 | €1,939 | -€838 | -30.2% |
| Plant, machinery and equipment | 23 | €1,921 | €1,109 | -€813 | -42.3% |
| Other tangible fixed assets | 26 | - | €12,325 | +€12,325 | |
| Current assets | 29/58 | €16,000 | €13,170 | -€2,830 | -17.7% |
| Amounts receivable within one year | 40/41 | €7,653 | €2,188 | -€5,464 | -71.4% |
| Trade receivables | 40 | €1,059 | - | -€1,059 | |
| Other amounts receivable | 41 | €6,594 | €2,188 | -€4,406 | -66.8% |
| Cash at bank and in hand | 54/58 | €6,557 | €10,087 | +€3,529 | +53.8% |
| Deferred charges and accrued income | 490/1 | €1,790 | €895 | -€895 | -50.0% |
| Total equity and liabilities | 10/49 | €20,698 | €28,543 | +€7,844 | +37.9% |
| Equity | 10/15 | €17,647 | €18,006 | +€359 | +2.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,647 | €16,006 | +€359 | +2.3% |
| Distributable reserves | 133 | €15,647 | €16,006 | +€359 | +2.3% |
| Amounts payable | 17/49 | €3,051 | €10,537 | +€7,486 | +245% |
| Amounts payable within one year | 42/48 | €2,986 | €9,968 | +€6,983 | +234% |
| Current portion of amounts payable after more than one year | 42 | €1,403 | - | -€1,403 | |
| Trade debts | 44 | €1,583 | €4,425 | +€2,842 | +180% |
| Suppliers | 440/4 | €1,583 | €4,425 | +€2,842 | +180% |
| Other amounts payable | 47/48 | - | €5,543 | +€5,543 | |
| Accrued charges and deferred income | 492/3 | €66 | €569 | +€503 | +766% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,513 | €1,886 | +€372 | +24.6% |
| Other operating charges | 640/8 | €583 | €972 | +€389 | +66.6% |
| Gross operating margin | 9900 | -€20,160 | €25,756 | +€45,916 | |
| Operating profit (loss) | 9901 | -€22,256 | €22,899 | +€45,155 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +25,300% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +25,300% |
| Financial charges | 65/66B | €3,492 | €3,083 | -€408 | -11.7% |
| Recurring financial charges | 65 | €3,492 | €3,083 | -€408 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,748 | €19,818 | +€45,566 | |
| Income taxes | 67/77 | €171 | €3,812 | +€3,641 | +2,130% |
| Profit (loss) for the period | 9904 | -€25,919 | €16,006 | +€41,925 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,919 | €16,006 | +€41,925 |
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 14 October 2026 via checked.be.