Schoula: 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.
Schoula
Largest movements
- Receivables within one year -€40,531
down €40,531 (-73.4%), from €55,211 to €14,680
of which Trade receivables: -€41,272
- Cash -€11,631
down €11,631 (-54.6%), from €21,290 to €9,659
mainly Trade debts (-€24,680) and Net result for the year (-€17,748)
- Tangible fixed assets -€3,531
down €3,531 (-47.5%), from €7,426 to €3,895
- Stocks and contracts -€1,644
down €1,644 (-2.8%), from €58,798 to €57,155
- Trade debts -€24,680
down €24,680 (-59.6%), from €41,381 to €16,701
- Profit (loss) carried forward -€17,748
down €17,748 (-50.3%), from €35,264 to €17,516
- Tax, wage and social debts -€12,181
down €12,181 (-60.0%), from €20,293 to €8,112
of which Taxes: -€12,181
- Other debts -€6,532
down €6,532 (-21.5%), from €30,428 to €23,896
- Short-term financial debts +€2,500
up €2,500 (+13.2%), from €19,000 to €21,500
- Staff costs -€8,110
down €8,110 (-95.9%), from €8,455 to €345
- Financial income -€4,390
down €4,390 (-100.0%), from €4,390 to €0
- Gross operating margin -€2,996
down €2,996 (-60.0%), from -€4,995 to -€7,992
- Other operating charges +€830
up €830 (+142%), from €585 to €1,415
- Financial charges +€452
up €452 (+12.0%), from €3,755 to €4,207
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 | €148,725 | €91,389 | -€57,336 | -38.6% |
| Fixed assets | 21/28 | €13,426 | €9,895 | -€3,531 | -26.3% |
| Tangible fixed assets | 22/27 | €7,426 | €3,895 | -€3,531 | -47.5% |
| Plant, machinery and equipment | 23 | €2,590 | €977 | -€1,613 | -62.3% |
| Furniture and vehicles | 24 | €4,041 | €2,765 | -€1,276 | -31.6% |
| Other tangible fixed assets | 26 | €795 | €153 | -€642 | -80.8% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €135,299 | €81,494 | -€53,805 | -39.8% |
| Stocks and contracts in progress | 3 | €58,798 | €57,155 | -€1,644 | -2.8% |
| Stocks | 30/36 | €58,798 | €57,155 | -€1,644 | -2.8% |
| Amounts receivable within one year | 40/41 | €55,211 | €14,680 | -€40,531 | -73.4% |
| Trade receivables | 40 | €54,009 | €12,738 | -€41,272 | -76.4% |
| Other amounts receivable | 41 | €1,201 | €1,942 | +€741 | +61.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €21,290 | €9,659 | -€11,631 | -54.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €148,725 | €91,389 | -€57,336 | -38.6% |
| Equity | 10/15 | €37,624 | €19,876 | -€17,748 | -47.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €360 | €360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €160 | €160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,264 | €17,516 | -€17,748 | -50.3% |
| Amounts payable | 17/49 | €111,102 | €71,513 | -€39,588 | -35.6% |
| Amounts payable within one year | 42/48 | €111,102 | €70,208 | -€40,893 | -36.8% |
| Financial debts | 43 | €19,000 | €21,500 | +€2,500 | +13.2% |
| Credit institutions | 430/8 | €19,000 | €21,500 | +€2,500 | +13.2% |
| Trade debts | 44 | €41,381 | €16,701 | -€24,680 | -59.6% |
| Suppliers | 440/4 | €41,381 | €16,701 | -€24,680 | -59.6% |
| Taxes, remuneration and social security | 45 | €20,293 | €8,112 | -€12,181 | -60.0% |
| Taxes | 450/3 | €18,143 | €5,962 | -€12,181 | -67.1% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €30,428 | €23,896 | -€6,532 | -21.5% |
| Accrued charges and deferred income | 492/3 | - | €1,305 | +€1,305 | |
| Remuneration, social security and pensions | 62 | €8,455 | €345 | -€8,110 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,494 | €2,176 | -€318 | -12.8% |
| Other operating charges | 640/8 | €585 | €1,415 | +€830 | +142% |
| Non-recurring operating charges | 66A | - | €1,355 | +€1,355 | |
| Gross operating margin | 9900 | -€4,995 | -€7,992 | -€2,996 | -60.0% |
| Operating profit (loss) | 9901 | -€16,529 | -€13,282 | +€3,247 | +19.6% |
| Financial income | 75/76B | €4,390 | €0 | -€4,390 | -100.0% |
| Recurring financial income | 75 | €4,390 | €0 | -€4,390 | -100.0% |
| Financial charges | 65/66B | €3,755 | €4,207 | +€452 | +12.0% |
| Recurring financial charges | 65 | €3,755 | €4,207 | +€452 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,894 | -€17,489 | -€1,594 | -10.0% |
| Income taxes | 67/77 | €255 | €259 | +€4 | +1.5% |
| Profit (loss) for the period | 9904 | -€16,150 | -€17,748 | -€1,598 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,150 | -€17,748 | -€1,598 | -9.9% |
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 15 October 2026 via checked.be.