SCHUERMANS DESIGNBOUW: 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.
SCHUERMANS DESIGNBOUW
Largest movements
- Stocks and contracts -€32,707
down €32,707 (-30.3%), from €107,934 to €75,227
of which Contracts in progress: -€34,631
- Receivables within one year -€7,744
down €7,744 (-18.1%), from €42,863 to €35,119
- Tangible fixed assets +€6,431
up €6,431 (+3.2%), from €203,071 to €209,502
of which Furniture and vehicles: +€16,580
- Cash -€5,148
down €5,148 (-12.3%), from €41,906 to €36,758
mainly Trade debts (-€61,747) and Investment in fixed assets (net) (-€24,500)
- Trade debts -€61,747
down €61,747 (-81.2%), from €76,006 to €14,260
- Tax, wage and social debts +€12,049
up €12,049 (+25.3%), from €47,592 to €59,641
of which Remuneration and social security: +€9,290
- Other debts +€11,021
up €11,021 (+503%), from €2,193 to €13,214
- Debts after one year -€5,963
down €5,963 (-5.1%), from €116,357 to €110,394
- Gross operating margin -€40,080
down €40,080 (-34.4%), from €116,468 to €76,388
- Staff costs -€16,403
down €16,403 (-31.7%), from €51,784 to €35,381
- Other operating charges +€9,804
up €9,804 (+848%), from €1,156 to €10,960
- Taxes -€8,577
down €8,577 (-78.9%), from €10,867 to €2,290
- Depreciation +€4,208
up €4,208 (+30.4%), from €13,860 to €18,069
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 | €397,715 | €357,029 | -€40,686 | -10.2% |
| Fixed assets | 21/28 | €203,071 | €209,502 | +€6,431 | +3.2% |
| Tangible fixed assets | 22/27 | €203,071 | €209,502 | +€6,431 | +3.2% |
| Land and buildings | 22 | €153,000 | €153,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €36,169 | €26,020 | -€10,149 | -28.1% |
| Furniture and vehicles | 24 | €13,902 | €30,482 | +€16,580 | +119% |
| Current assets | 29/58 | €194,644 | €147,526 | -€47,117 | -24.2% |
| Stocks and contracts in progress | 3 | €107,934 | €75,227 | -€32,707 | -30.3% |
| Stocks | 30/36 | €9,000 | €10,924 | +€1,924 | +21.4% |
| Contracts in progress | 37 | €98,934 | €64,302 | -€34,631 | -35.0% |
| Amounts receivable within one year | 40/41 | €42,863 | €35,119 | -€7,744 | -18.1% |
| Trade receivables | 40 | €42,863 | €35,119 | -€7,744 | -18.1% |
| Cash at bank and in hand | 54/58 | €41,906 | €36,758 | -€5,148 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,942 | €423 | -€1,519 | -78.2% |
| Total equity and liabilities | 10/49 | €397,715 | €357,029 | -€40,686 | -10.2% |
| Equity | 10/15 | €136,218 | €140,184 | +€3,966 | +2.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €116,218 | €120,184 | +€3,966 | +3.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €114,218 | €118,184 | +€3,966 | +3.5% |
| Amounts payable | 17/49 | €261,497 | €216,844 | -€44,652 | -17.1% |
| Amounts payable after more than one year | 17 | €116,357 | €110,394 | -€5,963 | -5.1% |
| Financial debts | 170/4 | €116,357 | €110,394 | -€5,963 | -5.1% |
| Amounts payable within one year | 42/48 | €145,139 | €106,450 | -€38,689 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €19,349 | €19,336 | -€13 | -0.1% |
| Trade debts | 44 | €76,006 | €14,260 | -€61,747 | -81.2% |
| Suppliers | 440/4 | €76,006 | €14,260 | -€61,747 | -81.2% |
| Taxes, remuneration and social security | 45 | €47,592 | €59,641 | +€12,049 | +25.3% |
| Taxes | 450/3 | €39,970 | €42,729 | +€2,759 | +6.9% |
| Remuneration and social security | 454/9 | €7,622 | €16,912 | +€9,290 | +122% |
| Other amounts payable | 47/48 | €2,193 | €13,214 | +€11,021 | +503% |
| Remuneration, social security and pensions | 62 | €51,784 | €35,381 | -€16,403 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,860 | €18,069 | +€4,208 | +30.4% |
| Other operating charges | 640/8 | €1,156 | €10,960 | +€9,804 | +848% |
| Non-recurring operating charges | 66A | €6 | - | -€6 | |
| Gross operating margin | 9900 | €116,468 | €76,388 | -€40,080 | -34.4% |
| Operating profit (loss) | 9901 | €49,660 | €11,977 | -€37,683 | -75.9% |
| Financial income | 75/76B | €525 | €146 | -€378 | -72.1% |
| Recurring financial income | 75 | €525 | €146 | -€378 | -72.1% |
| Financial charges | 65/66B | €6,373 | €5,867 | -€506 | -7.9% |
| Recurring financial charges | 65 | €6,373 | €5,867 | -€506 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €43,811 | €6,256 | -€37,556 | -85.7% |
| Income taxes | 67/77 | €10,867 | €2,290 | -€8,577 | -78.9% |
| Profit (loss) for the period | 9904 | €32,945 | €3,966 | -€28,979 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,945 | €3,966 | -€28,979 | -88.0% |
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.