SCHOUTEN CONSULTANCY: 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.
SCHOUTEN CONSULTANCY
Largest movements
- Cash -€46,066
down €46,066 (-33.0%), from €139,661 to €93,595
mainly Other debts (-€34,031) and Investment in fixed assets (net) (-€24,873)
- Stocks and contracts +€16,275
up €16,275 (+35.6%), from €45,750 to €62,025
- Tangible fixed assets +€7,992
up €7,992 (+2.7%), from €291,993 to €299,986
of which Furniture and vehicles: +€9,838
- Other debts -€34,031
down €34,031 (-26.8%), from €127,061 to €93,030
- Reserves +€14,927
up €14,927 (+8.3%), from €180,363 to €195,290
of which Distributable reserves: +€14,927
- Tax, wage and social debts -€7,604
down €7,604 (-30.7%), from €24,761 to €17,157
of which Taxes: -€6,060
- Gross operating margin +€41,001
up €41,001 (+106%), from €38,799 to €79,800
- Taxes +€17,721
up €17,721, from -€2,512 to €15,209
- Other operating charges +€15,918
up €15,918 (+537%), from €2,963 to €18,882
- Depreciation +€2,165
up €2,165 (+14.7%), from €14,715 to €16,880
- Financial income -€2,052
down €2,052 (-39.3%), from €5,216 to €3,164
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 | €516,971 | €493,279 | -€23,691 | -4.6% |
| Fixed assets | 21/28 | €291,993 | €299,986 | +€7,992 | +2.7% |
| Tangible fixed assets | 22/27 | €291,993 | €299,986 | +€7,992 | +2.7% |
| Land and buildings | 22 | €279,102 | €270,356 | -€8,745 | -3.1% |
| Plant, machinery and equipment | 23 | €12,892 | €19,791 | +€6,899 | +53.5% |
| Furniture and vehicles | 24 | - | €9,838 | +€9,838 | |
| Current assets | 29/58 | €224,977 | €193,293 | -€31,684 | -14.1% |
| Stocks and contracts in progress | 3 | €45,750 | €62,025 | +€16,275 | +35.6% |
| Stocks | 30/36 | €45,750 | €62,025 | +€16,275 | +35.6% |
| Amounts receivable within one year | 40/41 | €38,030 | €34,541 | -€3,488 | -9.2% |
| Trade receivables | 40 | €21,736 | €28,541 | +€6,805 | +31.3% |
| Other amounts receivable | 41 | €16,293 | €6,000 | -€10,293 | -63.2% |
| Cash at bank and in hand | 54/58 | €139,661 | €93,595 | -€46,066 | -33.0% |
| Deferred charges and accrued income | 490/1 | €1,536 | €3,132 | +€1,596 | +104% |
| Total equity and liabilities | 10/49 | €516,971 | €493,279 | -€23,691 | -4.6% |
| Equity | 10/15 | €264,075 | €279,003 | +€14,927 | +5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,363 | €195,290 | +€14,927 | +8.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €178,503 | €193,430 | +€14,927 | +8.4% |
| Profit (loss) carried forward | 14 | €65,112 | €65,112 | = | 0.0% |
| Amounts payable | 17/49 | €252,895 | €214,276 | -€38,619 | -15.3% |
| Amounts payable after more than one year | 17 | €82,000 | €82,000 | = | 0.0% |
| Financial debts | 170/4 | €82,000 | €82,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €170,895 | €132,276 | -€38,619 | -22.6% |
| Trade debts | 44 | €19,073 | €22,089 | +€3,016 | +15.8% |
| Suppliers | 440/4 | €19,073 | €22,089 | +€3,016 | +15.8% |
| Taxes, remuneration and social security | 45 | €24,761 | €17,157 | -€7,604 | -30.7% |
| Taxes | 450/3 | €23,218 | €17,157 | -€6,060 | -26.1% |
| Remuneration and social security | 454/9 | €1,543 | - | -€1,543 | |
| Other amounts payable | 47/48 | €127,061 | €93,030 | -€34,031 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,715 | €16,880 | +€2,165 | +14.7% |
| Other operating charges | 640/8 | €2,963 | €18,882 | +€15,918 | +537% |
| Gross operating margin | 9900 | €38,799 | €79,800 | +€41,001 | +106% |
| Operating profit (loss) | 9901 | €21,121 | €44,038 | +€22,918 | +109% |
| Financial income | 75/76B | €5,216 | €3,164 | -€2,052 | -39.3% |
| Recurring financial income | 75 | €5,216 | €3,164 | -€2,052 | -39.3% |
| Financial charges | 65/66B | €18,279 | €17,066 | -€1,213 | -6.6% |
| Recurring financial charges | 65 | €18,279 | €17,066 | -€1,213 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €8,058 | €30,136 | +€22,078 | +274% |
| Income taxes | 67/77 | -€2,512 | €15,209 | +€17,721 | |
| Profit (loss) for the period | 9904 | €10,570 | €14,927 | +€4,358 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,570 | €14,927 | +€4,358 | +41.2% |
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 27 October 2026 via checked.be.