SCHOUTEET: 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.
SCHOUTEET
Largest movements
- Receivables within one year +€13,103
up €13,103 (+113.4%), from €11,558 to €24,661
of which Trade receivables: +€12,598
- Cash -€12,887
down €12,887 (-82.0%), from €15,724 to €2,837
mainly Other debts (-€20,976) and Receivables within one year (-€13,103)
- Tangible fixed assets -€10,930
down €10,930 (-21.0%), from €52,148 to €41,219
of which Furniture and vehicles: -€7,080
- Other debts -€20,976
down €20,976 (-15.5%), from €135,508 to €114,532
- Tax, wage and social debts +€11,573
up €11,573 (+77.6%), from €14,910 to €26,483
of which Remuneration and social security: +€13,225
- Trade debts -€4,386
down €4,386 (-35.5%), from €12,345 to €7,960
- Accrued charges and deferred income +€2,016
up €2,016 (+62.5%), from €3,224 to €5,240
- Profit (loss) carried forward +€1,059
up €1,059 (+1.0%), from -€102,018 to -€100,959
- Gross operating margin +€17,244
up €17,244, from -€4,514 to €12,730
- Depreciation -€3,081
down €3,081 (-22.0%), from €14,011 to €10,930
- Financial charges -€231
down €231 (-60.6%), from €380 to €150
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 | €82,830 | €72,117 | -€10,713 | -12.9% |
| Fixed assets | 21/28 | €53,048 | €42,119 | -€10,930 | -20.6% |
| Tangible fixed assets | 22/27 | €52,148 | €41,219 | -€10,930 | -21.0% |
| Land and buildings | 22 | €18,958 | €17,656 | -€1,301 | -6.9% |
| Furniture and vehicles | 24 | €25,663 | €18,583 | -€7,080 | -27.6% |
| Other tangible fixed assets | 26 | €7,528 | €4,980 | -€2,548 | -33.8% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €29,782 | €29,998 | +€216 | +0.7% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,558 | €24,661 | +€13,103 | +113.4% |
| Trade receivables | 40 | €11,558 | €24,156 | +€12,598 | +109.0% |
| Other amounts receivable | 41 | - | €505 | +€505 | |
| Cash at bank and in hand | 54/58 | €15,724 | €2,837 | -€12,887 | -82.0% |
| Total equity and liabilities | 10/49 | €82,830 | €72,117 | -€10,713 | -12.9% |
| Equity | 10/15 | -€89,618 | -€88,559 | +€1,059 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,018 | -€100,959 | +€1,059 | +1.0% |
| Amounts payable | 17/49 | €172,449 | €160,676 | -€11,773 | -6.8% |
| Amounts payable within one year | 42/48 | €169,225 | €155,436 | -€13,789 | -8.1% |
| Trade debts | 44 | €12,345 | €7,960 | -€4,386 | -35.5% |
| Suppliers | 440/4 | €12,345 | €7,960 | -€4,386 | -35.5% |
| Advances received on contracts in progress | 46 | €6,461 | €6,461 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,910 | €26,483 | +€11,573 | +77.6% |
| Taxes | 450/3 | €1,685 | €32 | -€1,652 | -98.1% |
| Remuneration and social security | 454/9 | €13,225 | €26,451 | +€13,225 | +100.0% |
| Other amounts payable | 47/48 | €135,508 | €114,532 | -€20,976 | -15.5% |
| Accrued charges and deferred income | 492/3 | €3,224 | €5,240 | +€2,016 | +62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,011 | €10,930 | -€3,081 | -22.0% |
| Other operating charges | 640/8 | €683 | €591 | -€93 | -13.5% |
| Non-recurring operating charges | 66A | €4 | €0 | -€4 | -100.0% |
| Gross operating margin | 9900 | -€4,514 | €12,730 | +€17,244 | |
| Operating profit (loss) | 9901 | -€19,212 | €1,209 | +€20,422 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.0% |
| Financial charges | 65/66B | €380 | €150 | -€231 | -60.6% |
| Recurring financial charges | 65 | €380 | €150 | -€231 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,592 | €1,059 | +€20,651 | |
| Profit (loss) for the period | 9904 | -€19,592 | €1,059 | +€20,651 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,592 | €1,059 | +€20,651 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.