VAN DER SCHUEREN: 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.
VAN DER SCHUEREN
Largest movements
- Deferred charges and accrued income +€18,692
up €18,692 (+4,998%), from €374 to €19,066
- Cash -€8,928
down €8,928 (-14.8%), from €60,451 to €51,523
mainly Deferred charges and accrued income (-€18,692) and Receivables within one year (-€433)
- Reserves +€7,155
up €7,155 (+15.1%), from €47,509 to €54,665
- Tax, wage and social debts +€2,422
up €2,422 (+68.9%), from €3,513 to €5,935
- Gross operating margin -€8,044
down €8,044 (-32.4%), from €24,839 to €16,795
- Financial charges +€1,209
up €1,209 (+72.4%), from €1,671 to €2,880
- Taxes -€741
down €741 (-11.2%), from €6,608 to €5,867
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 | €71,094 | €81,011 | +€9,917 | +13.9% |
| Fixed assets | 21/28 | €279 | €0 | -€279 | -100% |
| Tangible fixed assets | 22/27 | €279 | €0 | -€279 | -100% |
| Furniture and vehicles | 24 | €279 | €0 | -€279 | -100% |
| Current assets | 29/58 | €70,815 | €81,011 | +€10,196 | +14.4% |
| Amounts receivable after more than one year | 29 | €4,800 | €4,800 | = | 0.0% |
| Trade receivables | 290 | €4,800 | €4,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,190 | €5,623 | +€433 | +8.3% |
| Trade receivables | 40 | €5,190 | €5,623 | +€433 | +8.3% |
| Cash at bank and in hand | 54/58 | €60,451 | €51,523 | -€8,928 | -14.8% |
| Deferred charges and accrued income | 490/1 | €374 | €19,066 | +€18,692 | +4,998% |
| Total equity and liabilities | 10/49 | €71,094 | €81,011 | +€9,917 | +13.9% |
| Equity | 10/15 | €66,109 | €73,265 | +€7,155 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,509 | €54,665 | +€7,155 | +15.1% |
| Distributable reserves | 133 | €47,509 | €54,665 | +€7,155 | +15.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,984 | €7,746 | +€2,762 | +55.4% |
| Amounts payable within one year | 42/48 | €4,984 | €7,746 | +€2,762 | +55.4% |
| Trade debts | 44 | €1,423 | €1,811 | +€388 | +27.3% |
| Suppliers | 440/4 | €1,423 | €1,811 | +€388 | +27.3% |
| Taxes, remuneration and social security | 45 | €3,513 | €5,935 | +€2,422 | +68.9% |
| Taxes | 450/3 | €3,513 | €5,935 | +€2,422 | +68.9% |
| Other amounts payable | 47/48 | €48 | €0 | -€48 | -100% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €279 | -€106 | -27.6% |
| Other operating charges | 640/8 | €815 | €662 | -€153 | -18.8% |
| Gross operating margin | 9900 | €24,839 | €16,795 | -€8,044 | -32.4% |
| Operating profit (loss) | 9901 | €23,639 | €15,855 | -€7,784 | -32.9% |
| Financial income | 75/76B | €100 | €48 | -€52 | -52.1% |
| Recurring financial income | 75 | €100 | €48 | -€52 | -52.1% |
| Financial charges | 65/66B | €1,671 | €2,880 | +€1,209 | +72.4% |
| Recurring financial charges | 65 | €1,671 | €2,880 | +€1,209 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €22,068 | €13,023 | -€9,045 | -41.0% |
| Income taxes | 67/77 | €6,608 | €5,867 | -€741 | -11.2% |
| Profit (loss) for the period | 9904 | €15,460 | €7,155 | -€8,305 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,460 | €7,155 | -€8,305 | -53.7% |
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 28 October 2026 via checked.be.