SCHOOLMAKERS: 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.
SCHOOLMAKERS
Largest movements
- Cash +€151,684
up €151,684 (+108%), from €141,028 to €292,712
mainly Net result for the year (+€107,349) and Trade debts (+€50,407)
- Receivables within one year -€29,736
down €29,736 (-16.4%), from €181,107 to €151,371
of which Trade receivables: -€29,736
- Intangible fixed assets -€17,120
down €17,120 (-58.2%), from €29,413 to €12,292
- Deferred charges and accrued income +€5,458
up €5,458 (+452%), from €1,206 to €6,665
- Profit (loss) carried forward +€107,349
up €107,349 (+30.9%), from -€347,262 to -€239,913
- Debts after one year -€61,330
down €61,330 (-40.9%), from €150,000 to €88,670
- Trade debts +€50,407
up €50,407 (+26.0%), from €193,886 to €244,293
- Other debts +€35,813
up €35,813 (+1,433%), from €2,500 to €38,313
- Accrued charges and deferred income -€23,934
down €23,934 (-32.5%), from €73,680 to €49,746
- Gross operating margin +€176,574
up €176,574, from -€16,854 to €159,720
- Staff costs -€6,290
down €6,290 (-19.9%), from €31,669 to €25,380
- Financial charges -€5,701
down €5,701 (-41.3%), from €13,797 to €8,097
- Financial income -€2,060
down €2,060 (-99.7%), from €2,067 to €7
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 | €353,035 | €463,040 | +€110,005 | +31.2% |
| Fixed assets | 21/28 | €29,694 | €12,292 | -€17,402 | -58.6% |
| Intangible fixed assets | 21 | €29,413 | €12,292 | -€17,120 | -58.2% |
| Tangible fixed assets | 22/27 | €282 | €0 | -€282 | -100% |
| Plant, machinery and equipment | 23 | €282 | €0 | -€282 | -100% |
| Current assets | 29/58 | €323,341 | €450,747 | +€127,406 | +39.4% |
| Amounts receivable within one year | 40/41 | €181,107 | €151,371 | -€29,736 | -16.4% |
| Trade receivables | 40 | €172,505 | €142,769 | -€29,736 | -17.2% |
| Other amounts receivable | 41 | €8,602 | €8,602 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €141,028 | €292,712 | +€151,684 | +108% |
| Deferred charges and accrued income | 490/1 | €1,206 | €6,665 | +€5,458 | +452% |
| Total equity and liabilities | 10/49 | €353,035 | €463,040 | +€110,005 | +31.2% |
| Equity | 10/15 | -€93,263 | €14,086 | +€107,349 | |
| Contributions | 10/11 | €252,099 | €252,099 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€347,262 | -€239,913 | +€107,349 | +30.9% |
| Amounts payable | 17/49 | €446,298 | €448,954 | +€2,655 | +0.6% |
| Amounts payable after more than one year | 17 | €150,000 | €88,670 | -€61,330 | -40.9% |
| Financial debts | 170/4 | €150,000 | €88,670 | -€61,330 | -40.9% |
| Amounts payable within one year | 42/48 | €222,619 | €310,538 | +€87,920 | +39.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €193,886 | €244,293 | +€50,407 | +26.0% |
| Suppliers | 440/4 | €193,886 | €244,293 | +€50,407 | +26.0% |
| Taxes, remuneration and social security | 45 | €26,233 | €27,933 | +€1,700 | +6.5% |
| Taxes | 450/3 | €26,233 | €27,933 | +€1,700 | +6.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,500 | €38,313 | +€35,813 | +1,433% |
| Accrued charges and deferred income | 492/3 | €73,680 | €49,746 | -€23,934 | -32.5% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100% |
| Remuneration, social security and pensions | 62 | €31,669 | €25,380 | -€6,290 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,689 | €17,402 | -€287 | -1.6% |
| Non-recurring operating charges | 66A | - | €1,500 | +€1,500 | |
| Gross operating margin | 9900 | -€16,854 | €159,720 | +€176,574 | |
| Operating profit (loss) | 9901 | -€66,213 | €115,439 | +€181,651 | |
| Financial income | 75/76B | €2,067 | €7 | -€2,060 | -99.7% |
| Recurring financial income | 75 | €2,067 | €7 | -€2,060 | -99.7% |
| Financial charges | 65/66B | €13,797 | €8,097 | -€5,701 | -41.3% |
| Recurring financial charges | 65 | €13,797 | €8,097 | -€5,701 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€77,943 | €107,349 | +€185,292 | |
| Profit (loss) for the period | 9904 | -€77,943 | €107,349 | +€185,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,943 | €107,349 | +€185,292 |
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.