Schul Jeroen: 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.
Schul Jeroen
Largest movements
- Cash +€99,064
up €99,064 (+70.1%), from €141,285 to €240,349
mainly Net result for the year (+€82,296) and Depreciation (+€13,028)
- Tangible fixed assets -€11,044
down €11,044 (-40.4%), from €27,331 to €16,287
of which Furniture and vehicles: -€12,112
- Receivables within one year -€10,625
down €10,625 (-67.0%), from €15,851 to €5,226
of which Trade receivables: -€7,551
- Reserves +€72,296
up €72,296 (+47.2%), from €153,200 to €225,496
- Trade debts +€8,978
up €8,978 (+408%), from €2,198 to €11,177
- Current portion of long-term debt -€6,731
down €6,731 (-74.8%), from €9,000 to €2,269
- Tax, wage and social debts +€5,674
up €5,674 (+149%), from €3,800 to €9,474
- Gross operating margin +€99,583
up €99,583 (+381%), from €26,129 to €125,712
- Taxes +€24,950
up €24,950 (+553%), from €4,515 to €29,466
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 | €185,718 | €263,416 | +€77,698 | +41.8% |
| Fixed assets | 21/28 | €27,331 | €16,287 | -€11,044 | -40.4% |
| Tangible fixed assets | 22/27 | €27,331 | €16,287 | -€11,044 | -40.4% |
| Plant, machinery and equipment | 23 | €1,322 | €2,390 | +€1,068 | +80.8% |
| Furniture and vehicles | 24 | €26,009 | €13,897 | -€12,112 | -46.6% |
| Current assets | 29/58 | €158,386 | €247,129 | +€88,742 | +56.0% |
| Stocks and contracts in progress | 3 | €309 | €387 | +€78 | +25.3% |
| Stocks | 30/36 | €309 | €387 | +€78 | +25.3% |
| Amounts receivable within one year | 40/41 | €15,851 | €5,226 | -€10,625 | -67.0% |
| Trade receivables | 40 | €9,840 | €2,288 | -€7,551 | -76.7% |
| Other amounts receivable | 41 | €6,012 | €2,938 | -€3,074 | -51.1% |
| Cash at bank and in hand | 54/58 | €141,285 | €240,349 | +€99,064 | +70.1% |
| Deferred charges and accrued income | 490/1 | €941 | €1,166 | +€225 | +23.9% |
| Total equity and liabilities | 10/49 | €185,718 | €263,416 | +€77,698 | +41.8% |
| Equity | 10/15 | €168,200 | €240,496 | +€72,296 | +43.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €153,200 | €225,496 | +€72,296 | +47.2% |
| Distributable reserves | 133 | €153,200 | €225,496 | +€72,296 | +47.2% |
| Amounts payable | 17/49 | €17,518 | €22,920 | +€5,402 | +30.8% |
| Amounts payable after more than one year | 17 | €2,269 | - | -€2,269 | |
| Financial debts | 170/4 | €2,269 | - | -€2,269 | |
| Amounts payable within one year | 42/48 | €15,248 | €22,920 | +€7,672 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €2,269 | -€6,731 | -74.8% |
| Trade debts | 44 | €2,198 | €11,177 | +€8,978 | +408% |
| Suppliers | 440/4 | €2,198 | €11,177 | +€8,978 | +408% |
| Advances received on contracts in progress | 46 | €250 | - | -€250 | |
| Taxes, remuneration and social security | 45 | €3,800 | €9,474 | +€5,674 | +149% |
| Taxes | 450/3 | €3,800 | €9,474 | +€5,674 | +149% |
| Non-recurring operating income | 76A | €86 | - | -€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,397 | €13,028 | +€631 | +5.1% |
| Other operating charges | 640/8 | €1,313 | €1,481 | +€168 | +12.8% |
| Gross operating margin | 9900 | €26,129 | €125,712 | +€99,583 | +381% |
| Operating profit (loss) | 9901 | €12,419 | €111,202 | +€98,783 | +795% |
| Financial income | 75/76B | €832 | €1,181 | +€349 | +42.0% |
| Recurring financial income | 75 | €832 | €1,181 | +€349 | +42.0% |
| Financial charges | 65/66B | €941 | €622 | -€319 | -34.0% |
| Recurring financial charges | 65 | €941 | €622 | -€319 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €12,310 | €111,762 | +€99,452 | +808% |
| Income taxes | 67/77 | €4,515 | €29,466 | +€24,950 | +553% |
| Profit (loss) for the period | 9904 | €7,795 | €82,296 | +€74,501 | +956% |
| Profit (loss) for the period to be appropriated | 9905 | €7,795 | €82,296 | +€74,501 | +956% |
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 23 October 2026 via checked.be.