De Schoemaecker Bernhard: 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.
De Schoemaecker Bernhard
Largest movements
- Cash +€87,928
up €87,928 (+673%), from €13,070 to €100,998
mainly Net result for the year (+€55,972) and Tax, wage and social debts (+€18,502)
- Tangible fixed assets -€15,237
down €15,237 (-20.6%), from €74,034 to €58,797
of which Furniture and vehicles: -€14,040
- Receivables within one year -€14,057
down €14,057 (-58.9%), from €23,877 to €9,820
of which Trade receivables: -€8,661
- Reserves +€55,972
up €55,972 (+102%), from €54,894 to €110,865
- Tax, wage and social debts +€18,502
up €18,502 (+724%), from €2,557 to €21,059
- Debts after one year -€9,832
down €9,832 (-28.4%), from €34,563 to €24,732
- Trade debts -€4,503
down €4,503 (-91.4%), from €4,925 to €422
- Gross operating margin +€75,114
up €75,114 (+344%), from €21,864 to €96,978
- Taxes +€11,953
up €11,953 (+406%), from €2,943 to €14,896
- Depreciation +€5,673
up €5,673 (+48.4%), from €11,716 to €17,389
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 | €111,107 | €169,910 | +€58,803 | +52.9% |
| Fixed assets | 21/28 | €74,034 | €58,797 | -€15,237 | -20.6% |
| Tangible fixed assets | 22/27 | €74,034 | €58,797 | -€15,237 | -20.6% |
| Plant, machinery and equipment | 23 | €9,502 | €8,305 | -€1,196 | -12.6% |
| Furniture and vehicles | 24 | €64,532 | €50,492 | -€14,040 | -21.8% |
| Current assets | 29/58 | €37,073 | €111,112 | +€74,039 | +200% |
| Amounts receivable within one year | 40/41 | €23,877 | €9,820 | -€14,057 | -58.9% |
| Trade receivables | 40 | €10,106 | €1,446 | -€8,661 | -85.7% |
| Other amounts receivable | 41 | €13,770 | €8,374 | -€5,396 | -39.2% |
| Cash at bank and in hand | 54/58 | €13,070 | €100,998 | +€87,928 | +673% |
| Deferred charges and accrued income | 490/1 | €126 | €294 | +€168 | +133% |
| Total equity and liabilities | 10/49 | €111,107 | €169,910 | +€58,803 | +52.9% |
| Equity | 10/15 | €57,894 | €113,865 | +€55,972 | +96.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,894 | €110,865 | +€55,972 | +102% |
| Distributable reserves | 133 | €54,894 | €110,865 | +€55,972 | +102% |
| Amounts payable | 17/49 | €53,213 | €56,044 | +€2,831 | +5.3% |
| Amounts payable after more than one year | 17 | €34,563 | €24,732 | -€9,832 | -28.4% |
| Financial debts | 170/4 | €34,563 | €24,732 | -€9,832 | -28.4% |
| Amounts payable within one year | 42/48 | €18,518 | €31,313 | +€12,794 | +69.1% |
| Current portion of amounts payable after more than one year | 42 | €9,400 | €9,832 | +€431 | +4.6% |
| Trade debts | 44 | €4,925 | €422 | -€4,503 | -91.4% |
| Suppliers | 440/4 | €4,925 | €422 | -€4,503 | -91.4% |
| Taxes, remuneration and social security | 45 | €2,557 | €21,059 | +€18,502 | +724% |
| Taxes | 450/3 | €2,557 | €21,059 | +€18,502 | +724% |
| Other amounts payable | 47/48 | €1,636 | €0 | -€1,636 | -100% |
| Accrued charges and deferred income | 492/3 | €131 | €0 | -€131 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,716 | €17,389 | +€5,673 | +48.4% |
| Other operating charges | 640/8 | €1,079 | €1,109 | +€30 | +2.8% |
| Non-recurring operating charges | 66A | - | €5,815 | +€5,815 | |
| Gross operating margin | 9900 | €21,864 | €96,978 | +€75,114 | +344% |
| Operating profit (loss) | 9901 | €9,070 | €72,665 | +€63,595 | +701% |
| Financial income | 75/76B | €44 | €145 | +€101 | +231% |
| Recurring financial income | 75 | €44 | €145 | +€101 | +231% |
| Financial charges | 65/66B | €1,648 | €1,943 | +€294 | +17.9% |
| Recurring financial charges | 65 | €1,648 | €1,943 | +€294 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €7,465 | €70,867 | +€63,402 | +849% |
| Income taxes | 67/77 | €2,943 | €14,896 | +€11,953 | +406% |
| Profit (loss) for the period | 9904 | €4,522 | €55,972 | +€51,449 | +1,138% |
| Profit (loss) for the period to be appropriated | 9905 | €4,522 | €55,972 | +€51,449 | +1,138% |
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 29 October 2026 via checked.be.