SCHUMACHER CONSULT: 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.
SCHUMACHER CONSULT
Largest movements
- Receivables within one year +€77,318
up €77,318 (+138%), from €56,003 to €133,322
of which Trade receivables: +€76,583
- Tangible fixed assets -€12,360
down €12,360 (-21.4%), from €57,801 to €45,441
of which Furniture and vehicles: -€12,182
- Profit (loss) carried forward +€48,300
up €48,300 (+66.8%), from €72,345 to €120,645
- Other debts +€10,741
up €10,741 (+642%), from €1,672 to €12,413
- Debts after one year -€10,323
down €10,323 (-28.0%), from €36,880 to €26,557
- Tax, wage and social debts +€10,275
up €10,275 (+60.9%), from €16,868 to €27,143
of which Taxes: +€10,475
- Trade debts +€4,288
up €4,288 (+1,009%), from €425 to €4,713
- Gross operating margin +€21,924
up €21,924 (+40.2%), from €54,516 to €76,440
- Depreciation +€4,800
up €4,800 (+63.5%), from €7,561 to €12,360
- Taxes +€3,358
up €3,358 (+32.9%), from €10,207 to €13,565
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 | €141,144 | €204,858 | +€63,714 | +45.1% |
| Fixed assets | 21/28 | €57,801 | €45,441 | -€12,360 | -21.4% |
| Tangible fixed assets | 22/27 | €57,801 | €45,441 | -€12,360 | -21.4% |
| Land and buildings | 22 | €4,390 | €4,212 | -€178 | -4.1% |
| Furniture and vehicles | 24 | €53,411 | €41,229 | -€12,182 | -22.8% |
| Current assets | 29/58 | €83,343 | €159,417 | +€76,074 | +91.3% |
| Amounts receivable within one year | 40/41 | €56,003 | €133,322 | +€77,318 | +138% |
| Trade receivables | 40 | €55,503 | €132,086 | +€76,583 | +138% |
| Other amounts receivable | 41 | €500 | €1,236 | +€736 | +147% |
| Cash at bank and in hand | 54/58 | €24,098 | €23,268 | -€830 | -3.4% |
| Deferred charges and accrued income | 490/1 | €3,242 | €2,828 | -€414 | -12.8% |
| Total equity and liabilities | 10/49 | €141,144 | €204,858 | +€63,714 | +45.1% |
| Equity | 10/15 | €75,345 | €123,645 | +€48,300 | +64.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,345 | €120,645 | +€48,300 | +66.8% |
| Amounts payable | 17/49 | €65,799 | €81,213 | +€15,414 | +23.4% |
| Amounts payable after more than one year | 17 | €36,880 | €26,557 | -€10,323 | -28.0% |
| Financial debts | 170/4 | €36,880 | €26,557 | -€10,323 | -28.0% |
| Amounts payable within one year | 42/48 | €28,918 | €54,592 | +€25,674 | +88.8% |
| Current portion of amounts payable after more than one year | 42 | €9,954 | €10,323 | +€369 | +3.7% |
| Trade debts | 44 | €425 | €4,713 | +€4,288 | +1,009% |
| Suppliers | 440/4 | €425 | €4,713 | +€4,288 | +1,009% |
| Taxes, remuneration and social security | 45 | €16,868 | €27,143 | +€10,275 | +60.9% |
| Taxes | 450/3 | €14,968 | €25,443 | +€10,475 | +70.0% |
| Remuneration and social security | 454/9 | €1,900 | €1,700 | -€200 | -10.5% |
| Other amounts payable | 47/48 | €1,672 | €12,413 | +€10,741 | +642% |
| Accrued charges and deferred income | 492/3 | - | €63 | +€63 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,561 | €12,360 | +€4,800 | +63.5% |
| Other operating charges | 640/8 | €366 | €510 | +€144 | +39.2% |
| Gross operating margin | 9900 | €54,516 | €76,440 | +€21,924 | +40.2% |
| Operating profit (loss) | 9901 | €46,589 | €63,570 | +€16,980 | +36.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,117 | €1,707 | +€590 | +52.8% |
| Recurring financial charges | 65 | €1,117 | €1,707 | +€590 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €45,472 | €61,865 | +€16,393 | +36.1% |
| Income taxes | 67/77 | €10,207 | €13,565 | +€3,358 | +32.9% |
| Profit (loss) for the period | 9904 | €35,265 | €48,300 | +€13,034 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,265 | €48,300 | +€13,034 | +37.0% |
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 28 October 2026 via checked.be.