SCHOONHEIDSSTUDIO LAÏS: 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.
SCHOONHEIDSSTUDIO LAÏS
Largest movements
- Tangible fixed assets -€11,321
down €11,321 (-36.3%), from €31,211 to €19,890
of which Plant, machinery and equipment: -€6,158
- Cash -€3,717
down €3,717 (-35.5%), from €10,470 to €6,753
mainly Debts after one year (-€12,354) and Current portion of long-term debt (-€6,835)
- Deferred charges and accrued income -€1,768
down €1,768 (-100.0%), from €1,768 to €0
- Stocks and contracts +€855
up €855 (+6.2%), from €13,814 to €14,669
- Debts after one year -€12,354
down €12,354 (-53.2%), from €23,232 to €10,878
- Profit (loss) carried forward +€9,218
up €9,218, from -€8,815 to €402
- Current portion of long-term debt -€6,835
down €6,835 (-35.6%), from €19,189 to €12,354
- Tax, wage and social debts -€3,283
down €3,283 (-23.5%), from €13,945 to €10,661
of which Remuneration and social security: -€2,039
- Trade debts -€2,655
down €2,655 (-48.0%), from €5,531 to €2,876
- Gross operating margin -€12,747
down €12,747 (-14.7%), from €86,544 to €73,797
- Staff costs -€6,511
down €6,511 (-13.1%), from €49,868 to €43,358
- Depreciation -€6,418
down €6,418 (-36.2%), from €17,739 to €11,321
- Taxes +€1,668
up €1,668 (+67.6%), from €2,468 to €4,136
- Financial charges -€1,201
down €1,201 (-21.9%), from €5,477 to €4,276
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,081 | €49,431 | -€15,650 | -24.0% |
| Fixed assets | 21/28 | €31,360 | €20,039 | -€11,321 | -36.1% |
| Tangible fixed assets | 22/27 | €31,211 | €19,890 | -€11,321 | -36.3% |
| Plant, machinery and equipment | 23 | €12,150 | €5,992 | -€6,158 | -50.7% |
| Leasing and similar rights | 25 | €19,061 | €13,898 | -€5,164 | -27.1% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €33,721 | €29,392 | -€4,329 | -12.8% |
| Stocks and contracts in progress | 3 | €13,814 | €14,669 | +€855 | +6.2% |
| Stocks | 30/36 | €13,814 | €14,669 | +€855 | +6.2% |
| Amounts receivable within one year | 40/41 | €7,669 | €7,970 | +€302 | +3.9% |
| Trade receivables | 40 | €2,573 | €2,627 | +€54 | +2.1% |
| Other amounts receivable | 41 | €5,096 | €5,344 | +€248 | +4.9% |
| Cash at bank and in hand | 54/58 | €10,470 | €6,753 | -€3,717 | -35.5% |
| Deferred charges and accrued income | 490/1 | €1,768 | €0 | -€1,768 | -100.0% |
| Total equity and liabilities | 10/49 | €65,081 | €49,431 | -€15,650 | -24.0% |
| Equity | 10/15 | €3,057 | €12,275 | +€9,218 | +301.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,672 | €5,672 | = | 0.0% |
| Distributable reserves | 133 | €5,672 | €5,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,815 | €402 | +€9,218 | |
| Amounts payable | 17/49 | €62,024 | €37,156 | -€24,868 | -40.1% |
| Amounts payable after more than one year | 17 | €23,232 | €10,878 | -€12,354 | -53.2% |
| Financial debts | 170/4 | €23,232 | €10,878 | -€12,354 | -53.2% |
| Amounts payable within one year | 42/48 | €38,730 | €26,278 | -€12,452 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €19,189 | €12,354 | -€6,835 | -35.6% |
| Financial debts | 43 | €65 | €387 | +€322 | +494.1% |
| Credit institutions | 430/8 | €65 | €387 | +€322 | +494.1% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €5,531 | €2,876 | -€2,655 | -48.0% |
| Suppliers | 440/4 | €5,531 | €2,876 | -€2,655 | -48.0% |
| Taxes, remuneration and social security | 45 | €13,945 | €10,661 | -€3,283 | -23.5% |
| Taxes | 450/3 | €6,411 | €5,167 | -€1,244 | -19.4% |
| Remuneration and social security | 454/9 | €7,534 | €5,495 | -€2,039 | -27.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100.0% |
| Remuneration, social security and pensions | 62 | €49,868 | €43,358 | -€6,511 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,739 | €11,321 | -€6,418 | -36.2% |
| Other operating charges | 640/8 | €1,567 | €1,771 | +€204 | +13.0% |
| Gross operating margin | 9900 | €86,544 | €73,797 | -€12,747 | -14.7% |
| Operating profit (loss) | 9901 | €17,370 | €17,347 | -€23 | -0.1% |
| Financial income | 75/76B | €224 | €282 | +€58 | +26.0% |
| Recurring financial income | 75 | €224 | €282 | +€58 | +26.0% |
| Financial charges | 65/66B | €5,477 | €4,276 | -€1,201 | -21.9% |
| Recurring financial charges | 65 | €5,477 | €4,276 | -€1,201 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €12,117 | €13,353 | +€1,237 | +10.2% |
| Income taxes | 67/77 | €2,468 | €4,136 | +€1,668 | +67.6% |
| Profit (loss) for the period | 9904 | €9,649 | €9,218 | -€431 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,649 | €9,218 | -€431 | -4.5% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.