LIBRAIRIE SCHUMAN: 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.
LIBRAIRIE SCHUMAN
Largest movements
- Receivables within one year -€32,765
down €32,765 (-95.6%), from €34,278 to €1,514
of which Trade receivables: -€31,187
- Cash +€17,544
up €17,544 (+300%), from €5,850 to €23,394
mainly Receivables within one year (+€32,765) and Depreciation (+€4,133)
- Tangible fixed assets -€4,133
down €4,133 (-30.6%), from €13,489 to €9,356
- Stocks and contracts -€1,520
down €1,520 (-2.1%), from €72,520 to €71,000
- Other debts -€18,407
no longer reported in 2025 (was €18,407)
- Tax, wage and social debts -€4,071
no longer reported in 2025 (was €4,071)
of which Taxes: -€2,871
- Trade debts +€3,386
up €3,386 (+4.5%), from €75,734 to €79,120
- Profit (loss) carried forward -€1,781
down €1,781 (-16.1%), from €11,070 to €9,289
- Taxes +€5,987
new in 2025: €5,987
- Gross operating margin -€4,653
down €4,653 (-32.0%), from €14,550 to €9,897
- Other operating charges -€1,974
down €1,974 (-63.6%), from €3,104 to €1,131
- Depreciation +€608
up €608 (+17.3%), from €3,524 to €4,133
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 | €126,137 | €105,264 | -€20,873 | -16.5% |
| Fixed assets | 21/28 | €13,489 | €9,356 | -€4,133 | -30.6% |
| Tangible fixed assets | 22/27 | €13,489 | €9,356 | -€4,133 | -30.6% |
| Furniture and vehicles | 24 | €13,489 | €9,356 | -€4,133 | -30.6% |
| Current assets | 29/58 | €112,648 | €95,908 | -€16,741 | -14.9% |
| Stocks and contracts in progress | 3 | €72,520 | €71,000 | -€1,520 | -2.1% |
| Stocks | 30/36 | €72,520 | €71,000 | -€1,520 | -2.1% |
| Amounts receivable within one year | 40/41 | €34,278 | €1,514 | -€32,765 | -95.6% |
| Trade receivables | 40 | €31,187 | - | -€31,187 | |
| Other amounts receivable | 41 | €3,091 | €1,514 | -€1,577 | -51.0% |
| Cash at bank and in hand | 54/58 | €5,850 | €23,394 | +€17,544 | +300% |
| Total equity and liabilities | 10/49 | €126,137 | €105,264 | -€20,873 | -16.5% |
| Equity | 10/15 | €27,925 | €26,144 | -€1,781 | -6.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,070 | €9,289 | -€1,781 | -16.1% |
| Amounts payable | 17/49 | €98,212 | €79,120 | -€19,092 | -19.4% |
| Amounts payable within one year | 42/48 | €98,212 | €79,120 | -€19,092 | -19.4% |
| Trade debts | 44 | €75,734 | €79,120 | +€3,386 | +4.5% |
| Suppliers | 440/4 | €75,734 | €79,120 | +€3,386 | +4.5% |
| Taxes, remuneration and social security | 45 | €4,071 | - | -€4,071 | |
| Taxes | 450/3 | €2,871 | - | -€2,871 | |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €18,407 | - | -€18,407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,524 | €4,133 | +€608 | +17.3% |
| Other operating charges | 640/8 | €3,104 | €1,131 | -€1,974 | -63.6% |
| Gross operating margin | 9900 | €14,550 | €9,897 | -€4,653 | -32.0% |
| Operating profit (loss) | 9901 | €7,921 | €4,634 | -€3,287 | -41.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €283 | €427 | +€144 | +50.8% |
| Recurring financial charges | 65 | €283 | €427 | +€144 | +50.8% |
| Profit (loss) for the period before taxes | 9903 | €7,638 | €4,207 | -€3,432 | -44.9% |
| Income taxes | 67/77 | - | €5,987 | +€5,987 | |
| Profit (loss) for the period | 9904 | €7,638 | -€1,781 | -€9,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,638 | -€1,781 | -€9,419 |
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 19 October 2026 via checked.be.