Dokter SCHUMMER: what changed
Two fiscal 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 SCHUMMER
Largest movements
- Receivables within one year +€86,249
up €86,249 (+33.1%), from €260,882 to €347,131
- Cash +€38,005
up €38,005 (+436.4%), from €8,709 to €46,714
mainly Net result for the year (+€79,572) and Depreciation (+€42,954)
- Current investments -€30,000
down €30,000 (-20.7%), from €145,254 to €115,254
- Tangible fixed assets -€24,140
down €24,140 (-10.2%), from €237,139 to €212,999
of which Land and buildings: -€31,130
- Deferred charges and accrued income -€10,897
down €10,897 (-71.4%), from €15,252 to €4,355
- Reserves +€79,572
up €79,572 (+13.9%), from €571,892 to €651,465
- Tax, wage and social debts -€25,412
down €25,412 (-39.1%), from €64,912 to €39,500
of which Taxes: -€28,726
- Other debts +€7,800
up €7,800, from €0 to €7,800
- Gross operating margin +€25,708
up €25,708 (+15.1%), from €169,732 to €195,440
- Taxes +€6,284
up €6,284 (+20.0%), from €31,440 to €37,724
- Financial income +€6,012
up €6,012 (+51.9%), from €11,594 to €17,606
- Depreciation +€4,313
up €4,313 (+11.2%), from €38,641 to €42,954
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.
Cash bridge derived
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 | €704,436 | €763,653 | +€59,217 | +8.4% |
| Fixed assets | 21/28 | €274,339 | €250,199 | -€24,140 | -8.8% |
| Tangible fixed assets | 22/27 | €237,139 | €212,999 | -€24,140 | -10.2% |
| Land and buildings | 22 | €188,662 | €157,532 | -€31,130 | -16.5% |
| Plant, machinery and equipment | 23 | €35,060 | €34,254 | -€806 | -2.3% |
| Furniture and vehicles | 24 | €13,417 | €21,213 | +€7,796 | +58.1% |
| Financial fixed assets | 28 | €37,200 | €37,200 | = | 0.0% |
| Current assets | 29/58 | €430,097 | €513,454 | +€83,357 | +19.4% |
| Amounts receivable within one year | 40/41 | €260,882 | €347,131 | +€86,249 | +33.1% |
| Other amounts receivable | 41 | €260,882 | €347,131 | +€86,249 | +33.1% |
| Current investments | 50/53 | €145,254 | €115,254 | -€30,000 | -20.7% |
| Cash at bank and in hand | 54/58 | €8,709 | €46,714 | +€38,005 | +436.4% |
| Deferred charges and accrued income | 490/1 | €15,252 | €4,355 | -€10,897 | -71.4% |
| Total equity and liabilities | 10/49 | €704,436 | €763,653 | +€59,217 | +8.4% |
| Equity | 10/15 | €599,343 | €678,915 | +€79,572 | +13.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €571,892 | €651,465 | +€79,572 | +13.9% |
| Distributable reserves | 133 | €571,892 | €651,465 | +€79,572 | +13.9% |
| Profit (loss) carried forward | 14 | €8,859 | €8,859 | = | 0.0% |
| Amounts payable | 17/49 | €105,093 | €84,738 | -€20,355 | -19.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €105,093 | €84,738 | -€20,355 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €4,031 | €0 | -€4,031 | -100.0% |
| Financial debts | 43 | €32,214 | €31,622 | -€592 | -1.8% |
| Credit institutions | 430/8 | €30,000 | €30,000 | = | 0.0% |
| Other loans | 439 | €2,214 | €1,622 | -€592 | -26.7% |
| Trade debts | 44 | €3,937 | €5,817 | +€1,880 | +47.8% |
| Suppliers | 440/4 | €3,937 | €5,817 | +€1,880 | +47.8% |
| Taxes, remuneration and social security | 45 | €64,912 | €39,500 | -€25,412 | -39.1% |
| Taxes | 450/3 | €60,611 | €31,885 | -€28,726 | -47.4% |
| Remuneration and social security | 454/9 | €4,300 | €7,614 | +€3,314 | +77.1% |
| Other amounts payable | 47/48 | €0 | €7,800 | +€7,800 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €38,799 | €39,518 | +€719 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,641 | €42,954 | +€4,313 | +11.2% |
| Other operating charges | 640/8 | €6,034 | €5,625 | -€410 | -6.8% |
| Gross operating margin | 9900 | €169,732 | €195,440 | +€25,708 | +15.1% |
| Operating profit (loss) | 9901 | €86,258 | €107,344 | +€21,085 | +24.4% |
| Financial income | 75/76B | €11,594 | €17,606 | +€6,012 | +51.9% |
| Recurring financial income | 75 | €11,594 | €17,606 | +€6,012 | +51.9% |
| Financial charges | 65/66B | €8,281 | €7,653 | -€628 | -7.6% |
| Recurring financial charges | 65 | €8,281 | €7,653 | -€628 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €89,571 | €117,297 | +€27,725 | +31.0% |
| Income taxes | 67/77 | €31,440 | €37,724 | +€6,284 | +20.0% |
| Profit (loss) for the period | 9904 | €58,131 | €79,572 | +€21,441 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,131 | €79,572 | +€21,441 | +36.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.