Amber Schmitt: what changed
Two fiscal 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.
Amber Schmitt
Largest movements
- Receivables within one year +€20,448
up €20,448 (+545.0%), from €3,752 to €24,200
of which Trade receivables: +€24,200
- Tangible fixed assets +€11,592
up €11,592 (+111.9%), from €10,363 to €21,955
- Cash +€2,458
up €2,458 (+31.1%), from €7,902 to €10,360
mainly Net result for the year (+€20,821) and Other debts (+€10,391)
- Deferred charges and accrued income -€812
down €812 (-53.8%), from €1,510 to €698
- Reserves +€20,821
up €20,821 (+125.2%), from €16,632 to €37,453
- Other debts +€10,391
new in 2025: €10,391
- Tax, wage and social debts +€2,623
up €2,623 (+56.2%), from €4,671 to €7,294
- Gross operating margin +€9,375
up €9,375 (+43.1%), from €21,754 to €31,129
- Taxes +€3,420
up €3,420 (+95.0%), from €3,600 to €7,020
- Depreciation +€1,365
up €1,365 (+109.7%), from €1,245 to €2,610
- Other operating charges +€598
up €598 (+174.3%), from €343 to €941
- Financial income +€342
up €342 (+506.6%), from €67 to €409
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.
Cash bridge derived
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 | €23,528 | €57,214 | +€33,686 | +143.2% |
| Fixed assets | 21/28 | €10,363 | €21,955 | +€11,592 | +111.9% |
| Tangible fixed assets | 22/27 | €10,363 | €21,955 | +€11,592 | +111.9% |
| Furniture and vehicles | 24 | €10,363 | €21,955 | +€11,592 | +111.9% |
| Current assets | 29/58 | €13,164 | €35,258 | +€22,094 | +167.8% |
| Amounts receivable within one year | 40/41 | €3,752 | €24,200 | +€20,448 | +545.0% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €3,752 | - | -€3,752 | |
| Cash at bank and in hand | 54/58 | €7,902 | €10,360 | +€2,458 | +31.1% |
| Deferred charges and accrued income | 490/1 | €1,510 | €698 | -€812 | -53.8% |
| Total equity and liabilities | 10/49 | €23,528 | €57,214 | +€33,686 | +143.2% |
| Equity | 10/15 | €18,132 | €38,953 | +€20,821 | +114.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €16,632 | €37,453 | +€20,821 | +125.2% |
| Distributable reserves | 133 | €16,632 | €37,453 | +€20,821 | +125.2% |
| Amounts payable | 17/49 | €5,396 | €18,261 | +€12,865 | +238.4% |
| Amounts payable within one year | 42/48 | €5,396 | €18,071 | +€12,675 | +234.9% |
| Trade debts | 44 | €725 | €386 | -€339 | -46.8% |
| Suppliers | 440/4 | €725 | €386 | -€339 | -46.8% |
| Taxes, remuneration and social security | 45 | €4,671 | €7,294 | +€2,623 | +56.2% |
| Taxes | 450/3 | €4,671 | €7,294 | +€2,623 | +56.2% |
| Other amounts payable | 47/48 | - | €10,391 | +€10,391 | |
| Accrued charges and deferred income | 492/3 | - | €190 | +€190 | |
| Non-recurring operating income | 76A | - | €1,619 | +€1,619 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,245 | €2,610 | +€1,365 | +109.7% |
| Other operating charges | 640/8 | €343 | €941 | +€598 | +174.3% |
| Gross operating margin | 9900 | €21,754 | €31,129 | +€9,375 | +43.1% |
| Operating profit (loss) | 9901 | €20,166 | €27,578 | +€7,412 | +36.8% |
| Financial income | 75/76B | €67 | €409 | +€342 | +506.6% |
| Recurring financial income | 75 | €67 | €409 | +€342 | +506.6% |
| Financial charges | 65/66B | €2 | €147 | +€145 | +6692.6% |
| Recurring financial charges | 65 | €2 | €147 | +€145 | +6692.6% |
| Profit (loss) for the period before taxes | 9903 | €20,232 | €27,841 | +€7,609 | +37.6% |
| Income taxes | 67/77 | €3,600 | €7,020 | +€3,420 | +95.0% |
| Profit (loss) for the period | 9904 | €16,632 | €20,821 | +€4,190 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,632 | €20,821 | +€4,190 | +25.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.