SCHOPS: what changed
Two fiscal 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.
SCHOPS
Largest movements
- Cash +€99,063
up €99,063 (+8.6%), from €1.1m to €1.2m
mainly Net result for the year (+€410,073) and Depreciation (+€37,771)
- Receivables within one year +€59,635
up €59,635 (+30.1%), from €198,356 to €257,991
of which Trade receivables: +€57,808
- Tangible fixed assets +€28,192
up €28,192 (+12.9%), from €219,185 to €247,377
of which Furniture and vehicles: +€43,519
- Reserves +€170,552
up €170,552 (+11.5%), from €1.5m to €1.7m
of which Distributable reserves: +€170,552
- Tax, wage and social debts +€25,222
up €25,222 (+31.1%), from €81,062 to €106,284
of which Taxes: +€19,170
- Taxes -€55,644
down €55,644 (-30.0%), from €185,496 to €129,853
- Gross operating margin -€42,154
down €42,154 (-5.3%), from €801,116 to €758,962
- Staff costs +€15,926
up €15,926 (+10.8%), from €148,142 to €164,068
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.
Cash bridge derived
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 | €1,639,356 | €1,825,637 | +€186,281 | +11.4% |
| Fixed assets | 21/28 | €226,431 | €254,624 | +€28,192 | +12.5% |
| Tangible fixed assets | 22/27 | €219,185 | €247,377 | +€28,192 | +12.9% |
| Land and buildings | 22 | €160,826 | €149,562 | -€11,264 | -7.0% |
| Plant, machinery and equipment | 23 | €10,173 | €6,110 | -€4,062 | -39.9% |
| Furniture and vehicles | 24 | €48,187 | €91,705 | +€43,519 | +90.3% |
| Financial fixed assets | 28 | €7,247 | €7,247 | = | 0.0% |
| Current assets | 29/58 | €1,412,924 | €1,571,013 | +€158,089 | +11.2% |
| Stocks and contracts in progress | 3 | €61,918 | €61,957 | +€39 | +0.1% |
| Stocks | 30/36 | €61,918 | €61,957 | +€39 | +0.1% |
| Amounts receivable within one year | 40/41 | €198,356 | €257,991 | +€59,635 | +30.1% |
| Trade receivables | 40 | €189,758 | €247,566 | +€57,808 | +30.5% |
| Other amounts receivable | 41 | €8,598 | €10,425 | +€1,827 | +21.3% |
| Cash at bank and in hand | 54/58 | €1,145,442 | €1,244,505 | +€99,063 | +8.6% |
| Deferred charges and accrued income | 490/1 | €7,208 | €6,559 | -€649 | -9.0% |
| Total equity and liabilities | 10/49 | €1,639,356 | €1,825,637 | +€186,281 | +11.4% |
| Equity | 10/15 | €1,498,450 | €1,669,002 | +€170,552 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,479,850 | €1,650,402 | +€170,552 | +11.5% |
| Tax-exempt reserves | 132 | €211,897 | €211,897 | = | 0.0% |
| Distributable reserves | 133 | €1,267,953 | €1,438,505 | +€170,552 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €140,906 | €156,635 | +€15,729 | +11.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €140,906 | €156,635 | +€15,729 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €2,364 | €0 | -€2,364 | -100.0% |
| Trade debts | 44 | €57,480 | €40,090 | -€17,390 | -30.3% |
| Suppliers | 440/4 | €57,480 | €40,090 | -€17,390 | -30.3% |
| Advances received on contracts in progress | 46 | €0 | €10,261 | +€10,261 | |
| Taxes, remuneration and social security | 45 | €81,062 | €106,284 | +€25,222 | +31.1% |
| Taxes | 450/3 | €59,008 | €78,178 | +€19,170 | +32.5% |
| Remuneration and social security | 454/9 | €22,053 | €28,106 | +€6,052 | +27.4% |
| Non-recurring operating income | 76A | €22,554 | €1,755 | -€20,799 | -92.2% |
| Remuneration, social security and pensions | 62 | €148,142 | €164,068 | +€15,926 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,365 | €37,771 | -€1,594 | -4.1% |
| Other operating charges | 640/8 | €16,915 | €13,512 | -€3,404 | -20.1% |
| Non-recurring operating charges | 66A | €942 | €195 | -€747 | -79.3% |
| Gross operating margin | 9900 | €801,116 | €758,962 | -€42,154 | -5.3% |
| Operating profit (loss) | 9901 | €595,751 | €543,417 | -€52,334 | -8.8% |
| Financial income | 75/76B | €976 | €847 | -€128 | -13.2% |
| Recurring financial income | 75 | €976 | €847 | -€128 | -13.2% |
| Financial charges | 65/66B | €5,049 | €4,339 | -€710 | -14.1% |
| Recurring financial charges | 65 | €5,049 | €4,339 | -€710 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €591,678 | €539,925 | -€51,753 | -8.7% |
| Income taxes | 67/77 | €185,496 | €129,853 | -€55,644 | -30.0% |
| Profit (loss) for the period | 9904 | €406,182 | €410,073 | +€3,891 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €406,182 | €410,073 | +€3,891 | +1.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.