STUDIEBUREAU SCHOONACKERS: 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.
STUDIEBUREAU SCHOONACKERS
Largest movements
- Current investments +€35,000
up €35,000 (+28.0%), from €125,000 to €160,000
- Cash +€34,186
up €34,186 (+9.5%), from €358,088 to €392,274
mainly Net result for the year (+€106,537) and Trade debts (+€24,336)
- Receivables within one year +€12,913
up €12,913 (+4.3%), from €300,671 to €313,584
of which Other amounts receivable: +€34,351
- Reserves +€55,745
up €55,745 (+6.7%), from €826,977 to €882,723
of which Distributable reserves: +€55,745
- Trade debts +€24,336
up €24,336 (+137%), from €17,747 to €42,084
- Debts after one year -€20,000
down €20,000 (-26.9%), from €74,375 to €54,375
- Tax, wage and social debts +€14,555
up €14,555 (+18.4%), from €79,123 to €93,678
of which Taxes: +€20,368
- Gross operating margin -€192,343
down €192,343 (-40.2%), from €478,068 to €285,725
- Taxes -€63,273
down €63,273 (-57.0%), from €111,043 to €47,770
- Staff costs -€7,872
down €7,872 (-6.9%), from €113,621 to €105,748
- Depreciation +€5,086
up €5,086 (+43.1%), from €11,806 to €16,891
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 | €1,005,325 | €1,089,962 | +€84,637 | +8.4% |
| Fixed assets | 21/28 | €214,066 | €216,604 | +€2,538 | +1.2% |
| Tangible fixed assets | 22/27 | €213,823 | €216,360 | +€2,538 | +1.2% |
| Land and buildings | 22 | €200,580 | €197,939 | -€2,641 | -1.3% |
| Plant, machinery and equipment | 23 | €5,367 | €4,876 | -€491 | -9.1% |
| Furniture and vehicles | 24 | €7,876 | €13,546 | +€5,670 | +72.0% |
| Financial fixed assets | 28 | €244 | €244 | = | 0.0% |
| Current assets | 29/58 | €791,259 | €873,358 | +€82,099 | +10.4% |
| Amounts receivable within one year | 40/41 | €300,671 | €313,584 | +€12,913 | +4.3% |
| Trade receivables | 40 | €230,134 | €208,696 | -€21,438 | -9.3% |
| Other amounts receivable | 41 | €70,537 | €104,888 | +€34,351 | +48.7% |
| Current investments | 50/53 | €125,000 | €160,000 | +€35,000 | +28.0% |
| Cash at bank and in hand | 54/58 | €358,088 | €392,274 | +€34,186 | +9.5% |
| Deferred charges and accrued income | 490/1 | €7,500 | €7,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,005,325 | €1,089,962 | +€84,637 | +8.4% |
| Equity | 10/15 | €834,080 | €889,826 | +€55,745 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €826,977 | €882,723 | +€55,745 | +6.7% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €826,357 | €882,103 | +€55,745 | +6.7% |
| Profit (loss) carried forward | 14 | €903 | €903 | = | 0.0% |
| Amounts payable | 17/49 | €171,245 | €200,137 | +€28,891 | +16.9% |
| Amounts payable after more than one year | 17 | €74,375 | €54,375 | -€20,000 | -26.9% |
| Financial debts | 170/4 | €74,375 | €54,375 | -€20,000 | -26.9% |
| Amounts payable within one year | 42/48 | €96,870 | €145,762 | +€48,891 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €17,747 | €42,084 | +€24,336 | +137% |
| Suppliers | 440/4 | €17,747 | €42,084 | +€24,336 | +137% |
| Taxes, remuneration and social security | 45 | €79,123 | €93,678 | +€14,555 | +18.4% |
| Taxes | 450/3 | €57,669 | €78,037 | +€20,368 | +35.3% |
| Remuneration and social security | 454/9 | €21,454 | €15,640 | -€5,813 | -27.1% |
| Remuneration, social security and pensions | 62 | €113,621 | €105,748 | -€7,872 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,806 | €16,891 | +€5,086 | +43.1% |
| Other operating charges | 640/8 | €3,805 | €5,924 | +€2,119 | +55.7% |
| Gross operating margin | 9900 | €478,068 | €285,725 | -€192,343 | -40.2% |
| Operating profit (loss) | 9901 | €348,837 | €157,161 | -€191,676 | -54.9% |
| Financial income | 75/76B | €209 | €475 | +€266 | +127% |
| Recurring financial income | 75 | €209 | €475 | +€266 | +127% |
| Financial charges | 65/66B | €3,804 | €3,330 | -€474 | -12.5% |
| Recurring financial charges | 65 | €3,804 | €3,330 | -€474 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €345,242 | €154,306 | -€190,936 | -55.3% |
| Income taxes | 67/77 | €111,043 | €47,770 | -€63,273 | -57.0% |
| Profit (loss) for the period | 9904 | €234,200 | €106,537 | -€127,663 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €234,200 | €106,537 | -€127,663 | -54.5% |
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 22 October 2026 via checked.be.