SCHRIJNWERKEN MOERMAN K: what changed
SCHRIJNWERKEN MOERMAN K
Largest movements
- Receivables within one year +€15,006
up €15,006 (+106%), from €14,215 to €29,221
of which Trade receivables: +€7,750
- Stocks and contracts -€2,063
down €2,063 (-50.2%), from €4,106 to €2,043
- Deferred charges and accrued income +€384
up €384 (+43.7%), from €878 to €1,262
- Tax, wage and social debts +€8,723
up €8,723 (+110%), from €7,895 to €16,618
- Short-term financial debts +€5,726
up €5,726 (+89.6%), from €6,390 to €12,116
- Profit (loss) carried forward -€2,346
down €2,346 (-56.2%), from -€4,173 to -€6,520
- Trade debts +€1,511
up €1,511 (+20.7%), from €7,301 to €8,812
of which Suppliers: +€1,914
- Write-downs +€2,043
new in 2025: €2,043
- Gross operating margin +€1,692
up €1,692 (+124%), from €1,367 to €3,058
- Financial income +€1,649
up €1,649 (+182%), from €908 to €2,557
- Other operating charges -€689
down €689 (-21.1%), from €3,268 to €2,579
- Financial charges -€303
down €303 (-13.9%), from €2,183 to €1,880
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,199 | €32,526 | +€13,327 | +69.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €19,199 | €32,526 | +€13,327 | +69.4% |
| Stocks and contracts in progress | 3 | €4,106 | €2,043 | -€2,063 | -50.2% |
| Stocks | 30/36 | €4,106 | €2,043 | -€2,063 | -50.2% |
| Amounts receivable within one year | 40/41 | €14,215 | €29,221 | +€15,006 | +106% |
| Trade receivables | 40 | €333 | €8,083 | +€7,750 | +2,327% |
| Other amounts receivable | 41 | €13,882 | €21,139 | +€7,256 | +52.3% |
| Deferred charges and accrued income | 490/1 | €878 | €1,262 | +€384 | +43.7% |
| Total equity and liabilities | 10/49 | €19,199 | €32,526 | +€13,327 | +69.4% |
| Equity | 10/15 | -€2,673 | -€5,020 | -€2,346 | -87.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,173 | -€6,520 | -€2,346 | -56.2% |
| Amounts payable | 17/49 | €21,872 | €37,546 | +€15,674 | +71.7% |
| Amounts payable within one year | 42/48 | €21,587 | €37,546 | +€15,959 | +73.9% |
| Financial debts | 43 | €6,390 | €12,116 | +€5,726 | +89.6% |
| Credit institutions | 430/8 | €6,390 | €12,116 | +€5,726 | +89.6% |
| Trade debts | 44 | €7,301 | €8,812 | +€1,511 | +20.7% |
| Suppliers | 440/4 | €6,898 | €8,812 | +€1,914 | +27.7% |
| Bills of exchange payable | 441 | €403 | €0 | -€403 | -100% |
| Taxes, remuneration and social security | 45 | €7,895 | €16,618 | +€8,723 | +110% |
| Taxes | 450/3 | €7,895 | €16,618 | +€8,723 | +110% |
| Accrued charges and deferred income | 492/3 | €285 | €0 | -€285 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,043 | +€2,043 | |
| Other operating charges | 640/8 | €3,268 | €2,579 | -€689 | -21.1% |
| Gross operating margin | 9900 | €1,367 | €3,058 | +€1,692 | +124% |
| Operating profit (loss) | 9901 | -€1,902 | -€1,564 | +€338 | +17.8% |
| Financial income | 75/76B | €908 | €2,557 | +€1,649 | +182% |
| Recurring financial income | 75 | €908 | €2,557 | +€1,649 | +182% |
| Financial charges | 65/66B | €2,183 | €1,880 | -€303 | -13.9% |
| Recurring financial charges | 65 | €2,183 | €1,880 | -€303 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,176 | -€886 | +€2,290 | +72.1% |
| Income taxes | 67/77 | €1,362 | €1,460 | +€99 | +7.2% |
| Profit (loss) for the period | 9904 | -€4,537 | -€2,346 | +€2,191 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,537 | -€2,346 | +€2,191 | +48.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.