SCHUMACHER CONSULTING: 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 CONSULTING
Largest movements
- Current investments +€25,832
up €25,832 (+15.6%), from €165,136 to €190,969
- Cash -€21,716
down €21,716 (-69.1%), from €31,425 to €9,708
mainly Other debts (-€60,000) and Debts after one year (-€40,682)
- Tangible fixed assets -€11,374
down €11,374 (-20.6%), from €55,157 to €43,783
- Receivables within one year +€7,018
up €7,018 (+3.2%), from €222,446 to €229,464
of which Trade receivables: +€22,658
- Reserves +€98,977
up €98,977 (+30.4%), from €325,196 to €424,173
of which Distributable reserves: +€98,977
- Other debts -€60,000
no longer reported in 2025 (was €60,000)
- Debts after one year -€40,682
down €40,682 (-52.4%), from €77,688 to €37,006
- Gross operating margin -€47,117
down €47,117 (-19.6%), from €240,116 to €192,999
- Taxes -€16,583
down €16,583 (-23.7%), from €70,054 to €53,471
- Depreciation +€9,606
up €9,606 (+543%), from €1,768 to €11,374
- Financial income -€3,142
down €3,142 (-44.2%), from €7,103 to €3,961
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 | €478,379 | €477,577 | -€802 | -0.2% |
| Fixed assets | 21/28 | €55,157 | €43,783 | -€11,374 | -20.6% |
| Tangible fixed assets | 22/27 | €55,157 | €43,783 | -€11,374 | -20.6% |
| Furniture and vehicles | 24 | €55,157 | €43,783 | -€11,374 | -20.6% |
| Current assets | 29/58 | €423,222 | €433,794 | +€10,572 | +2.5% |
| Amounts receivable within one year | 40/41 | €222,446 | €229,464 | +€7,018 | +3.2% |
| Trade receivables | 40 | €139,480 | €162,138 | +€22,658 | +16.2% |
| Other amounts receivable | 41 | €82,965 | €67,326 | -€15,639 | -18.9% |
| Current investments | 50/53 | €165,136 | €190,969 | +€25,832 | +15.6% |
| Cash at bank and in hand | 54/58 | €31,425 | €9,708 | -€21,716 | -69.1% |
| Deferred charges and accrued income | 490/1 | €4,215 | €3,653 | -€562 | -13.3% |
| Total equity and liabilities | 10/49 | €478,379 | €477,577 | -€802 | -0.2% |
| Equity | 10/15 | €335,148 | €434,125 | +€98,977 | +29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €325,196 | €424,173 | +€98,977 | +30.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €323,336 | €422,313 | +€98,977 | +30.6% |
| Profit (loss) carried forward | 14 | €3,752 | €3,752 | = | 0.0% |
| Amounts payable | 17/49 | €143,231 | €43,452 | -€99,779 | -69.7% |
| Amounts payable after more than one year | 17 | €77,688 | €37,006 | -€40,682 | -52.4% |
| Other amounts payable | 178/9 | €77,688 | €37,006 | -€40,682 | -52.4% |
| Amounts payable within one year | 42/48 | €65,543 | €6,446 | -€59,097 | -90.2% |
| Trade debts | 44 | €756 | €1,057 | +€301 | +39.9% |
| Suppliers | 440/4 | €756 | €1,057 | +€301 | +39.9% |
| Taxes, remuneration and social security | 45 | €4,787 | €5,389 | +€602 | +12.6% |
| Taxes | 450/3 | €4,787 | €5,389 | +€602 | +12.6% |
| Other amounts payable | 47/48 | €60,000 | - | -€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,768 | €11,374 | +€9,606 | +543% |
| Other operating charges | 640/8 | €2,701 | €425 | -€2,276 | -84.3% |
| Gross operating margin | 9900 | €240,116 | €192,999 | -€47,117 | -19.6% |
| Operating profit (loss) | 9901 | €235,647 | €181,200 | -€54,447 | -23.1% |
| Financial income | 75/76B | €7,103 | €3,961 | -€3,142 | -44.2% |
| Recurring financial income | 75 | €7,103 | €3,961 | -€3,142 | -44.2% |
| Financial charges | 65/66B | €4,022 | €4,953 | +€931 | +23.2% |
| Recurring financial charges | 65 | €4,022 | €4,953 | +€931 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €238,728 | €180,208 | -€58,520 | -24.5% |
| Income taxes | 67/77 | €70,054 | €53,471 | -€16,583 | -23.7% |
| Profit (loss) for the period | 9904 | €168,674 | €126,737 | -€41,937 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €168,674 | €126,737 | -€41,937 | -24.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.