Schruers 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.
Schruers Consulting
Largest movements
- Cash +€454,514
up €454,514 (+326%), from €139,618 to €594,132
mainly Receivables within one year (+€301,221) and Net result for the year (+€185,280)
- Receivables within one year -€301,221
down €301,221 (-87.4%), from €344,617 to €43,396
of which Other amounts receivable: -€271,611
- Tangible fixed assets +€45,164
up €45,164 (+5,679%), from €795 to €45,959
- Current investments +€17,520
up €17,520 (+13.8%), from €126,757 to €144,277
- Reserves +€107,968
up €107,968 (+19.6%), from €551,473 to €659,441
- Other debts +€62,313
up €62,313 (+415%), from €15,000 to €77,313
- Tax, wage and social debts +€59,129
up €59,129 (+231%), from €25,638 to €84,768
- Trade debts -€13,258
down €13,258 (-83.6%), from €15,850 to €2,592
- Gross operating margin -€148,477
down €148,477 (-34.2%), from €434,584 to €286,108
- Taxes -€41,380
down €41,380 (-31.5%), from €131,549 to €90,169
- Financial charges +€4,950
up €4,950 (+86.3%), from €5,737 to €10,687
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 | €613,651 | €830,125 | +€216,473 | +35.3% |
| Fixed assets | 21/28 | €795 | €45,959 | +€45,164 | +5,679% |
| Tangible fixed assets | 22/27 | €795 | €45,959 | +€45,164 | +5,679% |
| Furniture and vehicles | 24 | €795 | €45,959 | +€45,164 | +5,679% |
| Current assets | 29/58 | €612,856 | €784,166 | +€171,310 | +28.0% |
| Amounts receivable within one year | 40/41 | €344,617 | €43,396 | -€301,221 | -87.4% |
| Trade receivables | 40 | €48,100 | €18,490 | -€29,610 | -61.6% |
| Other amounts receivable | 41 | €296,517 | €24,906 | -€271,611 | -91.6% |
| Current investments | 50/53 | €126,757 | €144,277 | +€17,520 | +13.8% |
| Cash at bank and in hand | 54/58 | €139,618 | €594,132 | +€454,514 | +326% |
| Deferred charges and accrued income | 490/1 | €1,864 | €2,361 | +€497 | +26.6% |
| Total equity and liabilities | 10/49 | €613,651 | €830,125 | +€216,473 | +35.3% |
| Equity | 10/15 | €556,473 | €664,441 | +€107,968 | +19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €551,473 | €659,441 | +€107,968 | +19.6% |
| Distributable reserves | 133 | €551,473 | €659,441 | +€107,968 | +19.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,178 | €165,684 | +€108,506 | +190% |
| Amounts payable within one year | 42/48 | €56,488 | €164,672 | +€108,185 | +192% |
| Trade debts | 44 | €15,850 | €2,592 | -€13,258 | -83.6% |
| Suppliers | 440/4 | €15,850 | €2,592 | -€13,258 | -83.6% |
| Taxes, remuneration and social security | 45 | €25,638 | €84,768 | +€59,129 | +231% |
| Taxes | 450/3 | €25,638 | €84,768 | +€59,129 | +231% |
| Other amounts payable | 47/48 | €15,000 | €77,313 | +€62,313 | +415% |
| Accrued charges and deferred income | 492/3 | €690 | €1,011 | +€321 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €3,999 | +€2,515 | +169% |
| Other operating charges | 640/8 | €2,323 | €693 | -€1,630 | -70.2% |
| Gross operating margin | 9900 | €434,584 | €286,108 | -€148,477 | -34.2% |
| Operating profit (loss) | 9901 | €430,777 | €281,416 | -€149,361 | -34.7% |
| Financial income | 75/76B | €4,626 | €4,721 | +€94 | +2.0% |
| Recurring financial income | 75 | €4,626 | €4,721 | +€94 | +2.0% |
| Financial charges | 65/66B | €5,737 | €10,687 | +€4,950 | +86.3% |
| Recurring financial charges | 65 | €5,737 | €10,687 | +€4,950 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €429,666 | €275,449 | -€154,217 | -35.9% |
| Income taxes | 67/77 | €131,549 | €90,169 | -€41,380 | -31.5% |
| Profit (loss) for the period | 9904 | €298,117 | €185,280 | -€112,837 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €298,117 | €185,280 | -€112,837 | -37.8% |
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 24 October 2026 via checked.be.