F. DE SCHEEMAEKER: what changed
What changed
F. DE SCHEEMAEKER
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€110,061
2024 · €118,141-€8,079
Equity
€723,987
2024 · €613,926+€110,061
Cash
€380,955
2024 · €501,203-€120,248
Balance sheet total
€881,586
2024 · €803,757+€77,829
Largest movements
Assets
- Current investments +€201,211
up €201,211 (+161%), from €124,599 to €325,810
- Cash -€120,248
down €120,248 (-24.0%), from €501,203 to €380,955
mainly Current investments (-€201,211) and Investment in fixed assets (net) (-€43,404)
Equity and liabilities
- Reserves +€110,061
up €110,061 (+19.8%), from €554,634 to €664,695
of which Distributable reserves: +€110,061
- Tax, wage and social debts -€21,875
down €21,875 (-40.8%), from €53,591 to €31,716
of which Taxes: -€24,706
- Other debts -€12,267
down €12,267 (-38.2%), from €32,141 to €19,874
- Debts after one year -€10,478
down €10,478 (-39.5%), from €26,511 to €16,033
Income statement
- Depreciation +€13,483
up €13,483 (+38.9%), from €34,641 to €48,124
- Gross operating margin -€5,911
down €5,911 (-1.7%), from €352,086 to €346,175
- Staff costs -€5,830
down €5,830 (-4.1%), from €141,408 to €135,578
- Write-downs -€4,354
no longer reported in 2025 (was €4,354)
- Taxes -€4,254
down €4,254 (-8.0%), from €53,297 to €49,043
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€118,141
Gross operating margin
-€5,911
Staff costs
+€5,830
Depreciation
-€13,483
Write-downs
+€4,354
Other operating charges
+€232
Financial income
-€3,499
Financial charges
+€143
Taxes
+€4,254
Result 2025
€110,061
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€129,052
Investment
-€244,615
Financing
-€4,685
Cash 2024
€501,203
From operations (derived)
+€129,052
Net result for the year
+€110,061
Depreciation
+€48,124
Stocks and contracts
-€1,410
Deferred charges and accrued income
-€176
Trade debts
+€6,596
Tax, wage and social debts
-€21,875
Other debts
-€12,267
Investment (derived)
-€244,615
Investment in fixed assets (net)
-€43,404
Current investments
-€201,211
Financing
-€4,685
Debts after one year
-€10,478
Current portion of long-term debt
+€5,792
Cash 2025
€380,955
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €803,757 | €881,586 | +€77,829 | +9.7% |
| Fixed assets | 21/28 | €162,506 | €157,787 | -€4,720 | -2.9% |
| Tangible fixed assets | 22/27 | €162,506 | €157,787 | -€4,720 | -2.9% |
| Land and buildings | 22 | €56,385 | €45,297 | -€11,088 | -19.7% |
| Plant, machinery and equipment | 23 | €92,165 | €91,078 | -€1,087 | -1.2% |
| Furniture and vehicles | 24 | €13,956 | €21,412 | +€7,456 | +53.4% |
| Current assets | 29/58 | €641,251 | €723,800 | +€82,549 | +12.9% |
| Stocks and contracts in progress | 3 | €10,800 | €12,210 | +€1,410 | +13.1% |
| Stocks | 30/36 | €10,800 | €12,210 | +€1,410 | +13.1% |
| Current investments | 50/53 | €124,599 | €325,810 | +€201,211 | +161% |
| Cash at bank and in hand | 54/58 | €501,203 | €380,955 | -€120,248 | -24.0% |
| Deferred charges and accrued income | 490/1 | €4,649 | €4,825 | +€176 | +3.8% |
| Total equity and liabilities | 10/49 | €803,757 | €881,586 | +€77,829 | +9.7% |
| Equity | 10/15 | €613,926 | €723,987 | +€110,061 | +17.9% |
| Contributions | 10/11 | €83,920 | €83,920 | = | 0.0% |
| Reserves | 13 | €554,634 | €664,695 | +€110,061 | +19.8% |
| Non-distributable reserves | 130/1 | €6,880 | €6,880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,880 | €6,880 | = | 0.0% |
| Distributable reserves | 133 | €547,755 | €657,816 | +€110,061 | +20.1% |
| Profit (loss) carried forward | 14 | -€24,629 | -€24,629 | = | 0.0% |
| Amounts payable | 17/49 | €189,831 | €157,599 | -€32,232 | -17.0% |
| Amounts payable after more than one year | 17 | €26,511 | €16,033 | -€10,478 | -39.5% |
| Financial debts | 170/4 | €26,511 | €16,033 | -€10,478 | -39.5% |
| Amounts payable within one year | 42/48 | €163,320 | €141,566 | -€21,754 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €10,312 | €16,105 | +€5,792 | +56.2% |
| Trade debts | 44 | €67,276 | €73,872 | +€6,596 | +9.8% |
| Suppliers | 440/4 | €67,276 | €73,872 | +€6,596 | +9.8% |
| Taxes, remuneration and social security | 45 | €53,591 | €31,716 | -€21,875 | -40.8% |
| Taxes | 450/3 | €41,046 | €16,339 | -€24,706 | -60.2% |
| Remuneration and social security | 454/9 | €12,545 | €15,376 | +€2,831 | +22.6% |
| Other amounts payable | 47/48 | €32,141 | €19,874 | -€12,267 | -38.2% |
| Remuneration, social security and pensions | 62 | €141,408 | €135,578 | -€5,830 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,641 | €48,124 | +€13,483 | +38.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,354 | - | -€4,354 | |
| Other operating charges | 640/8 | €1,881 | €1,649 | -€232 | -12.4% |
| Gross operating margin | 9900 | €352,086 | €346,175 | -€5,911 | -1.7% |
| Operating profit (loss) | 9901 | €169,802 | €160,825 | -€8,977 | -5.3% |
| Financial income | 75/76B | €4,977 | €1,478 | -€3,499 | -70.3% |
| Recurring financial income | 75 | €4,977 | €1,478 | -€3,499 | -70.3% |
| Financial charges | 65/66B | €3,342 | €3,199 | -€143 | -4.3% |
| Recurring financial charges | 65 | €3,342 | €3,199 | -€143 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €171,437 | €159,104 | -€12,333 | -7.2% |
| Income taxes | 67/77 | €53,297 | €49,043 | -€4,254 | -8.0% |
| Profit (loss) for the period | 9904 | €118,141 | €110,061 | -€8,079 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €118,141 | €110,061 | -€8,079 | -6.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.