SCHRIJFRITMIEK: 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.
SCHRIJFRITMIEK
Largest movements
- Cash +€9,549
up €9,549 (+5.2%), from €182,305 to €191,854
mainly Other debts (+€56,693) and Net result for the year (+€15,002)
- Receivables within one year +€2,713
up €2,713 (+18.1%), from €14,968 to €17,681
of which Other amounts receivable: +€3,091
- Other debts +€56,693
up €56,693 (+89.8%), from €63,155 to €119,847
- Reserves -€35,831
down €35,831 (-29.8%), from €120,042 to €84,211
- Accrued charges and deferred income -€4,484
down €4,484 (-100%), from €4,484 to €0
- Tax, wage and social debts -€4,158
down €4,158 (-41.6%), from €10,006 to €5,847
of which Remuneration and social security: -€3,225
- Gross operating margin -€31,307
down €31,307 (-57.7%), from €54,237 to €22,931
- Taxes -€4,591
down €4,591 (-48.8%), from €9,415 to €4,825
- Financial charges -€4,475
down €4,475 (-97.8%), from €4,576 to €101
- Depreciation -€3,627
down €3,627 (-69.3%), from €5,237 to €1,610
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 | €200,011 | €212,015 | +€12,004 | +6.0% |
| Fixed assets | 21/28 | €2,318 | €1,803 | -€515 | -22.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,318 | €1,803 | -€515 | -22.2% |
| Plant, machinery and equipment | 23 | €1,043 | €1,635 | +€592 | +56.7% |
| Furniture and vehicles | 24 | €1,275 | €168 | -€1,107 | -86.8% |
| Current assets | 29/58 | €197,693 | €210,212 | +€12,519 | +6.3% |
| Amounts receivable within one year | 40/41 | €14,968 | €17,681 | +€2,713 | +18.1% |
| Trade receivables | 40 | €14,300 | €13,923 | -€378 | -2.6% |
| Other amounts receivable | 41 | €668 | €3,758 | +€3,091 | +463% |
| Cash at bank and in hand | 54/58 | €182,305 | €191,854 | +€9,549 | +5.2% |
| Deferred charges and accrued income | 490/1 | €420 | €677 | +€257 | +61.3% |
| Total equity and liabilities | 10/49 | €200,011 | €212,015 | +€12,004 | +6.0% |
| Equity | 10/15 | €121,042 | €85,211 | -€35,831 | -29.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €120,042 | €84,211 | -€35,831 | -29.8% |
| Distributable reserves | 133 | €120,042 | €84,211 | -€35,831 | -29.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €78,969 | €126,804 | +€47,835 | +60.6% |
| Amounts payable within one year | 42/48 | €74,486 | €126,804 | +€52,318 | +70.2% |
| Financial debts | 43 | €556 | €515 | -€42 | -7.5% |
| Credit institutions | 430/8 | €556 | €515 | -€42 | -7.5% |
| Trade debts | 44 | €769 | €595 | -€174 | -22.6% |
| Suppliers | 440/4 | €769 | €595 | -€174 | -22.6% |
| Taxes, remuneration and social security | 45 | €10,006 | €5,847 | -€4,158 | -41.6% |
| Taxes | 450/3 | €6,781 | €5,847 | -€933 | -13.8% |
| Remuneration and social security | 454/9 | €3,225 | €0 | -€3,225 | -100% |
| Other amounts payable | 47/48 | €63,155 | €119,847 | +€56,693 | +89.8% |
| Accrued charges and deferred income | 492/3 | €4,484 | €0 | -€4,484 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,237 | €1,610 | -€3,627 | -69.3% |
| Other operating charges | 640/8 | €1,112 | €830 | -€282 | -25.4% |
| Non-recurring operating charges | 66A | - | €578 | +€578 | |
| Gross operating margin | 9900 | €54,237 | €22,931 | -€31,307 | -57.7% |
| Operating profit (loss) | 9901 | €47,888 | €19,913 | -€27,975 | -58.4% |
| Financial income | 75/76B | €2 | €15 | +€13 | +617% |
| Recurring financial income | 75 | €2 | €15 | +€13 | +617% |
| Financial charges | 65/66B | €4,576 | €101 | -€4,475 | -97.8% |
| Recurring financial charges | 65 | €4,576 | €101 | -€4,475 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | €43,314 | €19,827 | -€23,487 | -54.2% |
| Income taxes | 67/77 | €9,415 | €4,825 | -€4,591 | -48.8% |
| Profit (loss) for the period | 9904 | €33,899 | €15,002 | -€18,897 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,899 | €15,002 | -€18,897 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.