CB SCHMITZ: 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.
CB SCHMITZ
Largest movements
- Receivables within one year -€39,519
down €39,519 (-72.0%), from €54,856 to €15,336
of which Trade receivables: -€39,296
- Tangible fixed assets -€8,009
down €8,009 (-15.6%), from €51,205 to €43,196
of which Furniture and vehicles: -€8,508
- Cash +€4,098
new in 2025: €4,098
mainly Receivables within one year (+€39,519) and Net result for the year (+€20,041)
- Other debts -€37,626
down €37,626 (-59.4%), from €63,356 to €25,730
- Profit (loss) carried forward +€20,041
up €20,041 (+79.6%), from -€25,162 to -€5,121
- Debts after one year -€13,410
down €13,410 (-70.0%), from €19,163 to €5,753
- Short-term financial debts -€13,385
no longer reported in 2025 (was €13,385)
- Depreciation -€2,824
down €2,824 (-24.6%), from €11,488 to €8,664
- Financial charges +€1,769
up €1,769 (+50.4%), from €3,511 to €5,280
- Gross operating margin +€479
up €479 (+1.4%), from €33,869 to €34,348
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 | €106,546 | €63,237 | -€43,309 | -40.6% |
| Fixed assets | 21/28 | €51,255 | €43,256 | -€7,999 | -15.6% |
| Tangible fixed assets | 22/27 | €51,205 | €43,196 | -€8,009 | -15.6% |
| Plant, machinery and equipment | 23 | €1,110 | €1,609 | +€499 | +45.0% |
| Furniture and vehicles | 24 | €50,095 | €41,586 | -€8,508 | -17.0% |
| Financial fixed assets | 28 | €50 | €60 | +€10 | +20.0% |
| Current assets | 29/58 | €55,291 | €19,982 | -€35,310 | -63.9% |
| Amounts receivable within one year | 40/41 | €54,856 | €15,336 | -€39,519 | -72.0% |
| Trade receivables | 40 | €53,600 | €14,304 | -€39,296 | -73.3% |
| Other amounts receivable | 41 | €1,256 | €1,032 | -€223 | -17.8% |
| Cash at bank and in hand | 54/58 | - | €4,098 | +€4,098 | |
| Deferred charges and accrued income | 490/1 | €436 | €548 | +€112 | +25.7% |
| Total equity and liabilities | 10/49 | €106,546 | €63,237 | -€43,309 | -40.6% |
| Equity | 10/15 | -€17,102 | €2,939 | +€20,041 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,162 | -€5,121 | +€20,041 | +79.6% |
| Amounts payable | 17/49 | €123,648 | €60,299 | -€63,349 | -51.2% |
| Amounts payable after more than one year | 17 | €19,163 | €5,753 | -€13,410 | -70.0% |
| Financial debts | 170/4 | €19,163 | €5,753 | -€13,410 | -70.0% |
| Amounts payable within one year | 42/48 | €104,485 | €54,546 | -€49,940 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €16,169 | €16,711 | +€543 | +3.4% |
| Financial debts | 43 | €13,385 | - | -€13,385 | |
| Credit institutions | 430/8 | €13,385 | - | -€13,385 | |
| Trade debts | 44 | €7,748 | €8,712 | +€964 | +12.4% |
| Suppliers | 440/4 | €7,748 | €8,712 | +€964 | +12.4% |
| Taxes, remuneration and social security | 45 | €3,827 | €3,392 | -€435 | -11.4% |
| Taxes | 450/3 | €1,327 | €3,392 | +€2,065 | +156% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €63,356 | €25,730 | -€37,626 | -59.4% |
| Remuneration, social security and pensions | 62 | €376 | €55 | -€321 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,488 | €8,664 | -€2,824 | -24.6% |
| Other operating charges | 640/8 | €612 | €427 | -€185 | -30.3% |
| Gross operating margin | 9900 | €33,869 | €34,348 | +€479 | +1.4% |
| Operating profit (loss) | 9901 | €21,393 | €25,203 | +€3,809 | +17.8% |
| Financial income | 75/76B | €20 | €118 | +€98 | +488% |
| Recurring financial income | 75 | €20 | €118 | +€98 | +488% |
| Financial charges | 65/66B | €3,511 | €5,280 | +€1,769 | +50.4% |
| Recurring financial charges | 65 | €3,511 | €5,280 | +€1,769 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €17,903 | €20,041 | +€2,138 | +11.9% |
| Profit (loss) for the period | 9904 | €17,903 | €20,041 | +€2,138 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,903 | €20,041 | +€2,138 | +11.9% |
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 16 October 2026 via checked.be.