SCHOTSMANS: 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.
SCHOTSMANS
Largest movements
- Receivables within one year +€6,211
up €6,211 (+7.9%), from €78,637 to €84,848
of which Trade receivables: +€3,432
- Cash +€4,314
up €4,314 (+635%), from €680 to €4,994
mainly Net result for the year (+€9,422) and Tax, wage and social debts (+€4,568)
- Deferred charges and accrued income -€1,518
down €1,518 (-76.9%), from €1,974 to €455
- Profit (loss) carried forward +€9,422
up €9,422 (+15.5%), from €60,605 to €70,027
- Trade debts -€4,951
down €4,951 (-28.4%), from €17,428 to €12,476
- Tax, wage and social debts +€4,568
new in 2025: €4,568
of which Remuneration and social security: +€3,123
- Gross operating margin -€21,492
down €21,492 (-65.1%), from €33,009 to €11,518
- Financial income -€2,357
down €2,357 (-100.0%), from €2,357 to €0
- Taxes +€1,445
new in 2025: €1,445
- Depreciation -€833
no longer reported in 2025 (was €833)
- Financial charges -€410
down €410 (-73.8%), from €555 to €145
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 | €112,989 | €121,996 | +€9,007 | +8.0% |
| Fixed assets | 21/28 | €99 | €99 | = | 0.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €112,890 | €121,897 | +€9,007 | +8.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,600 | €6,600 | = | 0.0% |
| Stocks | 30/36 | €6,600 | €6,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78,637 | €84,848 | +€6,211 | +7.9% |
| Trade receivables | 40 | €18,651 | €22,083 | +€3,432 | +18.4% |
| Other amounts receivable | 41 | €59,986 | €62,765 | +€2,779 | +4.6% |
| Cash at bank and in hand | 54/58 | €680 | €4,994 | +€4,314 | +635% |
| Deferred charges and accrued income | 490/1 | €1,974 | €455 | -€1,518 | -76.9% |
| Total equity and liabilities | 10/49 | €112,989 | €121,996 | +€9,007 | +8.0% |
| Equity | 10/15 | €95,530 | €104,952 | +€9,422 | +9.9% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €26,249 | €26,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €24,390 | €24,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,605 | €70,027 | +€9,422 | +15.5% |
| Amounts payable | 17/49 | €17,459 | €17,044 | -€415 | -2.4% |
| Amounts payable within one year | 42/48 | €17,428 | €17,044 | -€384 | -2.2% |
| Trade debts | 44 | €17,428 | €12,476 | -€4,951 | -28.4% |
| Suppliers | 440/4 | €17,428 | €12,476 | -€4,951 | -28.4% |
| Taxes, remuneration and social security | 45 | - | €4,568 | +€4,568 | |
| Taxes | 450/3 | - | €1,445 | +€1,445 | |
| Remuneration and social security | 454/9 | - | €3,123 | +€3,123 | |
| Accrued charges and deferred income | 492/3 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | - | -€833 | |
| Other operating charges | 640/8 | €697 | €506 | -€192 | -27.5% |
| Gross operating margin | 9900 | €33,009 | €11,518 | -€21,492 | -65.1% |
| Operating profit (loss) | 9901 | €31,478 | €11,012 | -€20,467 | -65.0% |
| Financial income | 75/76B | €2,357 | €0 | -€2,357 | -100.0% |
| Recurring financial income | 75 | €2,357 | €0 | -€2,357 | -100.0% |
| Financial charges | 65/66B | €555 | €145 | -€410 | -73.8% |
| Recurring financial charges | 65 | €555 | €145 | -€410 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €33,281 | €10,867 | -€22,414 | -67.3% |
| Income taxes | 67/77 | - | €1,445 | +€1,445 | |
| Profit (loss) for the period | 9904 | €33,281 | €9,422 | -€23,859 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,281 | €9,422 | -€23,859 | -71.7% |
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.