SCHROYEN-CONSULTING: 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.
SCHROYEN-CONSULTING
Largest movements
- Tangible fixed assets -€43,879
down €43,879 (-6.7%), from €659,020 to €615,140
of which Land and buildings: -€40,711
- Receivables within one year -€35,156
down €35,156 (-61.2%), from €57,439 to €22,283
of which Other amounts receivable: -€18,556
- Current investments +€12,365
up €12,365 (+18.3%), from €67,420 to €79,786
- Debts after one year -€69,726
down €69,726 (-15.7%), from €445,401 to €375,675
- Accrued charges and deferred income +€9,477
up €9,477 (+838%), from €1,131 to €10,608
- Current portion of long-term debt -€8,181
down €8,181 (-2.7%), from €305,802 to €297,621
- Financial income +€26,392
up €26,392 (+1,314%), from €2,009 to €28,401
- Gross operating margin -€18,716
down €18,716 (-21.4%), from €87,412 to €68,695
- Taxes +€5,135
up €5,135 (+194%), from €2,644 to €7,778
- Depreciation -€3,677
down €3,677 (-5.4%), from €68,707 to €65,030
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 | €791,773 | €728,907 | -€62,867 | -7.9% |
| Fixed assets | 21/28 | €659,090 | €615,210 | -€43,879 | -6.7% |
| Tangible fixed assets | 22/27 | €659,020 | €615,140 | -€43,879 | -6.7% |
| Land and buildings | 22 | €595,966 | €555,255 | -€40,711 | -6.8% |
| Plant, machinery and equipment | 23 | €2,142 | €4,151 | +€2,009 | +93.8% |
| Furniture and vehicles | 24 | €52,122 | €46,945 | -€5,177 | -9.9% |
| Other tangible fixed assets | 26 | €8,790 | €8,790 | = | 0.0% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €132,684 | €113,696 | -€18,987 | -14.3% |
| Amounts receivable within one year | 40/41 | €57,439 | €22,283 | -€35,156 | -61.2% |
| Trade receivables | 40 | €16,600 | €0 | -€16,600 | -100% |
| Other amounts receivable | 41 | €40,838 | €22,283 | -€18,556 | -45.4% |
| Current investments | 50/53 | €67,420 | €79,786 | +€12,365 | +18.3% |
| Cash at bank and in hand | 54/58 | €3,954 | €6,099 | +€2,144 | +54.2% |
| Deferred charges and accrued income | 490/1 | €3,871 | €5,529 | +€1,659 | +42.9% |
| Total equity and liabilities | 10/49 | €791,773 | €728,907 | -€62,867 | -7.9% |
| Equity | 10/15 | €20,346 | €23,208 | +€2,862 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,648 | €34,648 | = | 0.0% |
| Distributable reserves | 133 | €34,648 | €34,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,902 | -€30,040 | +€2,862 | +8.7% |
| Amounts payable | 17/49 | €771,428 | €705,699 | -€65,729 | -8.5% |
| Amounts payable after more than one year | 17 | €445,401 | €375,675 | -€69,726 | -15.7% |
| Financial debts | 170/4 | €445,401 | €375,675 | -€69,726 | -15.7% |
| Amounts payable within one year | 42/48 | €324,895 | €319,415 | -€5,480 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €305,802 | €297,621 | -€8,181 | -2.7% |
| Trade debts | 44 | €7,511 | €12,517 | +€5,006 | +66.7% |
| Suppliers | 440/4 | €7,511 | €12,517 | +€5,006 | +66.7% |
| Taxes, remuneration and social security | 45 | €10,182 | €7,877 | -€2,305 | -22.6% |
| Taxes | 450/3 | €10,182 | €7,877 | -€2,305 | -22.6% |
| Other amounts payable | 47/48 | €1,400 | €1,400 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,131 | €10,608 | +€9,477 | +838% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,707 | €65,030 | -€3,677 | -5.4% |
| Other operating charges | 640/8 | €5,067 | €5,492 | +€425 | +8.4% |
| Gross operating margin | 9900 | €87,412 | €68,695 | -€18,716 | -21.4% |
| Operating profit (loss) | 9901 | €13,639 | -€1,826 | -€15,464 | |
| Financial income | 75/76B | €2,009 | €28,401 | +€26,392 | +1,314% |
| Recurring financial income | 75 | €2,009 | €28,401 | +€26,392 | +1,314% |
| Financial charges | 65/66B | €15,520 | €15,935 | +€415 | +2.7% |
| Recurring financial charges | 65 | €15,520 | €15,935 | +€415 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €128 | €10,640 | +€10,513 | +8,223% |
| Income taxes | 67/77 | €2,644 | €7,778 | +€5,135 | +194% |
| Profit (loss) for the period | 9904 | -€2,516 | €2,862 | +€5,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,516 | €2,862 | +€5,378 |
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 1 November 2026 via checked.be.