SCHOUT: 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.
SCHOUT
Largest movements
- Tangible fixed assets -€11,860
down €11,860 (-29.9%), from €39,698 to €27,839
of which Plant, machinery and equipment: -€11,860
- Cash -€3,049
down €3,049 (-5.8%), from €52,325 to €49,276
mainly Other debts (-€16,000)
- Other debts -€16,000
down €16,000 (-9.5%), from €167,868 to €151,868
- Depreciation -€32,452
down €32,452 (-73.2%), from €44,311 to €11,860
- Gross operating margin -€16,230
down €16,230 (-54.3%), from €29,915 to €13,685
- Purchases and services -€6,085
no longer reported in 2025 (was €6,085)
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 | €98,571 | €83,652 | -€14,919 | -15.1% |
| Fixed assets | 21/28 | €39,698 | €27,839 | -€11,860 | -29.9% |
| Tangible fixed assets | 22/27 | €39,698 | €27,839 | -€11,860 | -29.9% |
| Plant, machinery and equipment | 23 | €39,698 | €27,839 | -€11,860 | -29.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €58,873 | €55,814 | -€3,059 | -5.2% |
| Amounts receivable within one year | 40/41 | €6,548 | €6,538 | -€10 | -0.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,548 | €6,538 | -€10 | -0.2% |
| Cash at bank and in hand | 54/58 | €52,325 | €49,276 | -€3,049 | -5.8% |
| Total equity and liabilities | 10/49 | €98,571 | €83,652 | -€14,919 | -15.1% |
| Equity | 10/15 | -€69,307 | -€68,365 | +€941 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €311,589 | €311,589 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €316 | €316 | = | 0.0% |
| Distributable reserves | 133 | €311,273 | €311,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€399,496 | -€398,555 | +€941 | +0.2% |
| Amounts payable | 17/49 | €167,878 | €152,018 | -€15,860 | -9.4% |
| Amounts payable within one year | 42/48 | €167,878 | €152,018 | -€15,860 | -9.4% |
| Trade debts | 44 | €0 | €150 | +€150 | |
| Suppliers | 440/4 | €0 | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €10 | - | -€10 | |
| Taxes | 450/3 | €10 | - | -€10 | |
| Other amounts payable | 47/48 | €167,868 | €151,868 | -€16,000 | -9.5% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,085 | - | -€6,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,311 | €11,860 | -€32,452 | -73.2% |
| Other operating charges | 640/8 | €754 | €839 | +€85 | +11.2% |
| Gross operating margin | 9900 | €29,915 | €13,685 | -€16,230 | -54.3% |
| Operating profit (loss) | 9901 | -€15,151 | €986 | +€16,137 | |
| Financial charges | 65/66B | -€13 | €45 | +€58 | |
| Recurring financial charges | 65 | -€13 | €45 | +€58 | |
| Profit (loss) for the period before taxes | 9903 | -€15,138 | €941 | +€16,079 | |
| Profit (loss) for the period | 9904 | -€15,138 | €941 | +€16,079 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,138 | €941 | +€16,079 |
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.