SCHPOUNTZ & CO: 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.
SCHPOUNTZ & CO
Largest movements
- Cash +€34,105
up €34,105 (+16.5%), from €206,453 to €240,558
mainly Other debts (+€196,501) and Net result for the year (+€41,636)
- Tangible fixed assets -€13,922
down €13,922 (-47.8%), from €29,121 to €15,200
of which Furniture and vehicles: -€10,330
- Receivables within one year +€4,205
up €4,205 (+7.4%), from €56,924 to €61,129
of which Trade receivables: +€33,764
- Other debts +€196,501
up €196,501 (+1,343%), from €14,628 to €211,129
- Profit (loss) carried forward -€193,658
down €193,658 (-74.7%), from €259,099 to €65,441
- Tax, wage and social debts +€27,038
up €27,038 (+222%), from €12,203 to €39,241
of which Taxes: +€29,537
- Trade debts -€5,382
down €5,382 (-96.6%), from €5,571 to €189
- Taxes +€33,117
up €33,117 (+214%), from €15,442 to €48,558
- Staff costs -€26,177
down €26,177 (-68.7%), from €38,109 to €11,933
- Gross operating margin +€14,435
up €14,435 (+14.1%), from €102,099 to €116,534
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 | €293,501 | €318,001 | +€24,499 | +8.3% |
| Fixed assets | 21/28 | €29,121 | €15,200 | -€13,922 | -47.8% |
| Tangible fixed assets | 22/27 | €29,121 | €15,200 | -€13,922 | -47.8% |
| Furniture and vehicles | 24 | €21,734 | €11,403 | -€10,330 | -47.5% |
| Other tangible fixed assets | 26 | €7,388 | €3,797 | -€3,591 | -48.6% |
| Current assets | 29/58 | €264,380 | €302,801 | +€38,421 | +14.5% |
| Amounts receivable within one year | 40/41 | €56,924 | €61,129 | +€4,205 | +7.4% |
| Trade receivables | 40 | €27,365 | €61,129 | +€33,764 | +123% |
| Other amounts receivable | 41 | €29,558 | - | -€29,558 | |
| Cash at bank and in hand | 54/58 | €206,453 | €240,558 | +€34,105 | +16.5% |
| Deferred charges and accrued income | 490/1 | €1,003 | €1,114 | +€111 | +11.0% |
| Total equity and liabilities | 10/49 | €293,501 | €318,001 | +€24,499 | +8.3% |
| Equity | 10/15 | €261,099 | €67,441 | -€193,658 | -74.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,099 | €65,441 | -€193,658 | -74.7% |
| Amounts payable | 17/49 | €32,402 | €250,559 | +€218,157 | +673% |
| Amounts payable within one year | 42/48 | €32,402 | €250,559 | +€218,157 | +673% |
| Trade debts | 44 | €5,571 | €189 | -€5,382 | -96.6% |
| Suppliers | 440/4 | €5,571 | €189 | -€5,382 | -96.6% |
| Taxes, remuneration and social security | 45 | €12,203 | €39,241 | +€27,038 | +222% |
| Taxes | 450/3 | €8,008 | €37,545 | +€29,537 | +369% |
| Remuneration and social security | 454/9 | €4,195 | €1,696 | -€2,499 | -59.6% |
| Other amounts payable | 47/48 | €14,628 | €211,129 | +€196,501 | +1,343% |
| Remuneration, social security and pensions | 62 | €38,109 | €11,933 | -€26,177 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,938 | €13,922 | -€16 | -0.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €102,099 | €116,534 | +€14,435 | +14.1% |
| Operating profit (loss) | 9901 | €49,664 | €90,280 | +€40,616 | +81.8% |
| Financial charges | 65/66B | €84 | €85 | +€1 | +1.7% |
| Recurring financial charges | 65 | €84 | €85 | +€1 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €49,580 | €90,194 | +€40,614 | +81.9% |
| Income taxes | 67/77 | €15,442 | €48,558 | +€33,117 | +214% |
| Profit (loss) for the period | 9904 | €34,138 | €41,636 | +€7,497 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,138 | €41,636 | +€7,497 | +22.0% |
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.