SCHOONMAAK LEMAN: 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.
SCHOONMAAK LEMAN
Largest movements
- Tangible fixed assets -€150,432
down €150,432 (-12.1%), from €1.2m to €1.1m
of which Furniture and vehicles: -€95,251
- Receivables within one year +€122,114
up €122,114 (+1,912%), from €6,387 to €128,501
of which Trade receivables: +€112,363
- Cash -€35,459
down €35,459 (-32.3%), from €109,629 to €74,170
mainly Receivables within one year (-€122,114) and Debts after one year (-€91,469)
- Debts after one year -€91,469
down €91,469 (-16.8%), from €545,618 to €454,149
- Other debts +€61,384
up €61,384 (+92.1%), from €66,637 to €128,020
- Tax, wage and social debts -€52,277
down €52,277 (-37.7%), from €138,570 to €86,293
of which Taxes: -€52,293
- Trade debts +€21,395
up €21,395 (+974%), from €2,198 to €23,593
- Financial income -€181,298
down €181,298 (-98.1%), from €184,881 to €3,583
of which Non-recurring financial income: -€177,839
- Gross operating margin -€57,526
down €57,526 (-21.1%), from €272,829 to €215,303
- Depreciation -€55,542
down €55,542 (-31.4%), from €176,728 to €121,186
- Taxes -€53,777
down €53,777 (-99.5%), from €54,029 to €252
- Write-downs -€22,051
no longer reported in 2025 (was €22,051)
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 | €1,366,897 | €1,301,187 | -€65,710 | -4.8% |
| Fixed assets | 21/28 | €1,249,947 | €1,097,865 | -€152,082 | -12.2% |
| Tangible fixed assets | 22/27 | €1,248,297 | €1,097,865 | -€150,432 | -12.1% |
| Land and buildings | 22 | €763,134 | €733,170 | -€29,964 | -3.9% |
| Plant, machinery and equipment | 23 | €245,172 | €219,954 | -€25,218 | -10.3% |
| Furniture and vehicles | 24 | €239,991 | €144,740 | -€95,251 | -39.7% |
| Financial fixed assets | 28 | €1,650 | - | -€1,650 | |
| Current assets | 29/58 | €116,950 | €203,322 | +€86,372 | +73.9% |
| Amounts receivable within one year | 40/41 | €6,387 | €128,501 | +€122,114 | +1,912% |
| Trade receivables | 40 | €6,387 | €118,750 | +€112,363 | +1,759% |
| Other amounts receivable | 41 | - | €9,751 | +€9,751 | |
| Cash at bank and in hand | 54/58 | €109,629 | €74,170 | -€35,459 | -32.3% |
| Deferred charges and accrued income | 490/1 | €935 | €652 | -€283 | -30.3% |
| Total equity and liabilities | 10/49 | €1,366,897 | €1,301,187 | -€65,710 | -4.8% |
| Equity | 10/15 | €516,474 | €517,696 | +€1,222 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €506,960 | €508,160 | +€1,200 | +0.2% |
| Distributable reserves | 133 | €506,960 | €508,160 | +€1,200 | +0.2% |
| Profit (loss) carried forward | 14 | €3,314 | €3,336 | +€22 | +0.7% |
| Amounts payable | 17/49 | €850,423 | €783,491 | -€66,932 | -7.9% |
| Amounts payable after more than one year | 17 | €545,618 | €454,149 | -€91,469 | -16.8% |
| Financial debts | 170/4 | €545,618 | €454,149 | -€91,469 | -16.8% |
| Amounts payable within one year | 42/48 | €304,805 | €329,342 | +€24,537 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €97,401 | €91,436 | -€5,965 | -6.1% |
| Trade debts | 44 | €2,198 | €23,593 | +€21,395 | +974% |
| Suppliers | 440/4 | €2,198 | €23,593 | +€21,395 | +974% |
| Taxes, remuneration and social security | 45 | €138,570 | €86,293 | -€52,277 | -37.7% |
| Taxes | 450/3 | €135,476 | €83,183 | -€52,293 | -38.6% |
| Remuneration and social security | 454/9 | €3,094 | €3,110 | +€16 | +0.5% |
| Other amounts payable | 47/48 | €66,637 | €128,020 | +€61,384 | +92.1% |
| Remuneration, social security and pensions | 62 | €22,901 | €21,488 | -€1,413 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,728 | €121,186 | -€55,542 | -31.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,051 | - | -€22,051 | |
| Other operating charges | 640/8 | €5,188 | €4,720 | -€469 | -9.0% |
| Non-recurring operating charges | 66A | €14,688 | €47,341 | +€32,652 | +222% |
| Gross operating margin | 9900 | €272,829 | €215,303 | -€57,526 | -21.1% |
| Operating profit (loss) | 9901 | €31,272 | €20,569 | -€10,703 | -34.2% |
| Financial income | 75/76B | €184,881 | €3,583 | -€181,298 | -98.1% |
| Recurring financial income | 75 | €7,042 | €3,583 | -€3,459 | -49.1% |
| Non-recurring financial income | 76B | €177,839 | - | -€177,839 | |
| Financial charges | 65/66B | €27,441 | €22,678 | -€4,762 | -17.4% |
| Recurring financial charges | 65 | €27,441 | €22,678 | -€4,762 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €188,712 | €1,474 | -€187,238 | -99.2% |
| Income taxes | 67/77 | €54,029 | €252 | -€53,777 | -99.5% |
| Profit (loss) for the period | 9904 | €134,683 | €1,222 | -€133,461 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €134,683 | €1,222 | -€133,461 | -99.1% |
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 30 October 2026 via checked.be.