Dokter Schellemans: 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.
Dokter Schellemans
Largest movements
- Tangible fixed assets -€353,061
down €353,061 (-16.9%), from €2.1m to €1.7m
of which Land and buildings: -€365,082
- Cash +€173,287
up €173,287 (+94.3%), from €183,664 to €356,951
mainly Net result for the year (+€500,140) and Other debts (+€183,188)
- Receivables within one year -€37,441
down €37,441 (-7.5%), from €500,658 to €463,217
of which Trade receivables: -€21,873
- Debts after one year -€238,846
down €238,846 (-21.8%), from €1.1m to €859,153
of which Financial debts: -€234,354
- Other debts +€183,188
up €183,188 (+1,355%), from €13,524 to €196,713
- Trade debts -€149,299
down €149,299 (-92.2%), from €161,850 to €12,552
- Tax, wage and social debts +€55,166
up €55,166 (+71.8%), from €76,800 to €131,966
of which Taxes: +€55,729
- Reserves -€49,478
down €49,478 (-4.2%), from €1.2m to €1.1m
of which Distributable reserves: -€49,478
- Gross operating margin +€293,877
up €293,877 (+40.0%), from €734,806 to €1.0m
- Taxes +€105,813
up €105,813 (+81.2%), from €130,256 to €236,069
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 | €2,817,097 | €2,598,346 | -€218,750 | -7.8% |
| Fixed assets | 21/28 | €2,083,640 | €1,730,579 | -€353,061 | -16.9% |
| Tangible fixed assets | 22/27 | €2,083,020 | €1,729,959 | -€353,061 | -16.9% |
| Land and buildings | 22 | €2,041,608 | €1,676,526 | -€365,082 | -17.9% |
| Plant, machinery and equipment | 23 | €16,668 | €10,630 | -€6,038 | -36.2% |
| Furniture and vehicles | 24 | €24,745 | €42,803 | +€18,058 | +73.0% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €733,457 | €867,767 | +€134,311 | +18.3% |
| Amounts receivable after more than one year | 29 | €41,961 | €41,961 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €41,961 | €41,961 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €500,658 | €463,217 | -€37,441 | -7.5% |
| Trade receivables | 40 | €262,398 | €240,525 | -€21,873 | -8.3% |
| Other amounts receivable | 41 | €238,259 | €222,691 | -€15,568 | -6.5% |
| Cash at bank and in hand | 54/58 | €183,664 | €356,951 | +€173,287 | +94.3% |
| Deferred charges and accrued income | 490/1 | €7,173 | €5,638 | -€1,535 | -21.4% |
| Total equity and liabilities | 10/49 | €2,817,097 | €2,598,346 | -€218,750 | -7.8% |
| Equity | 10/15 | €1,297,473 | €1,247,995 | -€49,478 | -3.8% |
| Contributions | 10/11 | €106,200 | €106,200 | = | 0.0% |
| Reserves | 13 | €1,191,273 | €1,141,795 | -€49,478 | -4.2% |
| Non-distributable reserves | 130/1 | €11,860 | €11,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €1,179,413 | €1,129,935 | -€49,478 | -4.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,519,623 | €1,350,351 | -€169,272 | -11.1% |
| Amounts payable after more than one year | 17 | €1,098,000 | €859,153 | -€238,846 | -21.8% |
| Financial debts | 170/4 | €1,093,507 | €859,153 | -€234,354 | -21.4% |
| Other amounts payable | 178/9 | €4,493 | €0 | -€4,493 | -100% |
| Amounts payable within one year | 42/48 | €421,624 | €491,198 | +€69,574 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €169,443 | €149,899 | -€19,544 | -11.5% |
| Financial debts | 43 | €6 | €69 | +€63 | +1,125% |
| Credit institutions | 430/8 | - | €69 | +€69 | |
| Other loans | 439 | €6 | €0 | -€6 | -100% |
| Trade debts | 44 | €161,850 | €12,552 | -€149,299 | -92.2% |
| Suppliers | 440/4 | €161,850 | €12,552 | -€149,299 | -92.2% |
| Taxes, remuneration and social security | 45 | €76,800 | €131,966 | +€55,166 | +71.8% |
| Taxes | 450/3 | €67,119 | €122,848 | +€55,729 | +83.0% |
| Remuneration and social security | 454/9 | €9,682 | €9,118 | -€564 | -5.8% |
| Other amounts payable | 47/48 | €13,524 | €196,713 | +€183,188 | +1,355% |
| Remuneration, social security and pensions | 62 | €79,478 | €73,658 | -€5,820 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,619 | €172,813 | -€3,806 | -2.2% |
| Other operating charges | 640/8 | €11,640 | €18,716 | +€7,076 | +60.8% |
| Gross operating margin | 9900 | €734,806 | €1,028,684 | +€293,877 | +40.0% |
| Operating profit (loss) | 9901 | €467,070 | €763,497 | +€296,427 | +63.5% |
| Financial income | 75/76B | €71 | €153 | +€81 | +114% |
| Recurring financial income | 75 | €71 | €153 | +€81 | +114% |
| Financial charges | 65/66B | €31,189 | €27,441 | -€3,748 | -12.0% |
| Recurring financial charges | 65 | €31,189 | €27,441 | -€3,748 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €435,952 | €736,208 | +€300,256 | +68.9% |
| Income taxes | 67/77 | €130,256 | €236,069 | +€105,813 | +81.2% |
| Profit (loss) for the period | 9904 | €305,696 | €500,140 | +€194,443 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €305,696 | €500,140 | +€194,443 | +63.6% |
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 27 October 2026 via checked.be.