SCHOONJANS: 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.
SCHOONJANS
Largest movements
- Cash +€63,018
up €63,018 (+59.1%), from €106,634 to €169,652
mainly Depreciation (+€34,835) and Net result for the year (+€26,712)
- Tangible fixed assets -€34,835
down €34,835 (-5.6%), from €627,272 to €592,436
of which Land and buildings: -€30,817
- Reserves +€26,712
up €26,712 (+17.7%), from €151,083 to €177,795
of which Distributable reserves: +€26,712
- Tax, wage and social debts +€16,760
up €16,760 (+96.5%), from €17,374 to €34,134
- Debts after one year -€12,361
down €12,361 (-3.3%), from €373,485 to €361,124
- Depreciation -€42,694
down €42,694 (-55.1%), from €77,530 to €34,835
- Taxes +€14,727
up €14,727 (+11,443%), from €129 to €14,856
- Financial charges +€3,729
up €3,729 (+21.2%), from €17,556 to €21,285
- Gross operating margin +€1,691
up €1,691 (+1.7%), from €101,667 to €103,359
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €856,134 | €879,764 | +€23,629 | +2.8% |
| Fixed assets | 21/28 | €627,673 | €592,838 | -€34,835 | -5.5% |
| Tangible fixed assets | 22/27 | €627,272 | €592,436 | -€34,835 | -5.6% |
| Land and buildings | 22 | €619,669 | €588,851 | -€30,817 | -5.0% |
| Plant, machinery and equipment | 23 | €7,603 | €3,585 | -€4,018 | -52.8% |
| Financial fixed assets | 28 | €402 | €402 | = | 0.0% |
| Current assets | 29/58 | €228,461 | €286,925 | +€58,465 | +25.6% |
| Stocks and contracts in progress | 3 | €95,000 | €95,000 | = | 0.0% |
| Stocks | 30/36 | €95,000 | €95,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,827 | €22,273 | -€4,553 | -17.0% |
| Trade receivables | 40 | €26,827 | €22,273 | -€4,553 | -17.0% |
| Cash at bank and in hand | 54/58 | €106,634 | €169,652 | +€63,018 | +59.1% |
| Total equity and liabilities | 10/49 | €856,134 | €879,764 | +€23,629 | +2.8% |
| Equity | 10/15 | €200,661 | €227,373 | +€26,712 | +13.3% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €151,083 | €177,795 | +€26,712 | +17.7% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €146,125 | €172,837 | +€26,712 | +18.3% |
| Amounts payable | 17/49 | €655,473 | €652,390 | -€3,082 | -0.5% |
| Amounts payable after more than one year | 17 | €373,485 | €361,124 | -€12,361 | -3.3% |
| Financial debts | 170/4 | €373,485 | €361,124 | -€12,361 | -3.3% |
| Amounts payable within one year | 42/48 | €281,988 | €291,266 | +€9,278 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €12,002 | €12,361 | +€359 | +3.0% |
| Trade debts | 44 | €7,698 | €2,248 | -€5,450 | -70.8% |
| Suppliers | 440/4 | €7,698 | €2,248 | -€5,450 | -70.8% |
| Taxes, remuneration and social security | 45 | €17,374 | €34,134 | +€16,760 | +96.5% |
| Taxes | 450/3 | €17,374 | €34,134 | +€16,760 | +96.5% |
| Other amounts payable | 47/48 | €244,914 | €242,524 | -€2,390 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,530 | €34,835 | -€42,694 | -55.1% |
| Other operating charges | 640/8 | €5,115 | €5,671 | +€555 | +10.9% |
| Gross operating margin | 9900 | €101,667 | €103,359 | +€1,691 | +1.7% |
| Operating profit (loss) | 9901 | €19,023 | €62,853 | +€43,830 | +230% |
| Financial charges | 65/66B | €17,556 | €21,285 | +€3,729 | +21.2% |
| Recurring financial charges | 65 | €17,556 | €21,285 | +€3,729 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €1,467 | €41,568 | +€40,101 | +2,733% |
| Income taxes | 67/77 | €129 | €14,856 | +€14,727 | +11,443% |
| Profit (loss) for the period | 9904 | €1,338 | €26,712 | +€25,373 | +1,896% |
| Profit (loss) for the period to be appropriated | 9905 | €1,338 | €26,712 | +€25,373 | +1,896% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.