Gestion & Techniques Construction Schmit: 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.
Gestion & Techniques Construction Schmit
Largest movements
- Receivables within one year +€16,392
up €16,392 (+237%), from €6,925 to €23,318
of which Other amounts receivable: +€16,364
- Tangible fixed assets +€5,297
up €5,297 (+133%), from €3,973 to €9,270
- Cash -€3,011
down €3,011 (-9.8%), from €30,749 to €27,738
mainly Receivables within one year (-€16,392) and Contributions, distributions and other (-€8,750)
- Profit (loss) carried forward +€20,248
up €20,248 (+74.0%), from €27,349 to €47,597
- Tax, wage and social debts -€2,557
down €2,557 (-26.9%), from €9,521 to €6,964
- Trade debts +€1,567
up €1,567 (+44.7%), from €3,503 to €5,070
- Financial charges +€3,328
up €3,328 (+5,758%), from €58 to €3,386
- Gross operating margin +€2,803
up €2,803 (+6.9%), from €40,747 to €43,550
- Depreciation +€1,354
up €1,354 (+265%), from €511 to €1,865
- Taxes +€1,049
up €1,049 (+12.4%), from €8,454 to €9,503
- Financial income +€687
up €687 (+266%), from €258 to €945
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 | €43,874 | €63,132 | +€19,258 | +43.9% |
| Fixed assets | 21/28 | €3,973 | €9,270 | +€5,297 | +133% |
| Tangible fixed assets | 22/27 | €3,973 | €9,270 | +€5,297 | +133% |
| Furniture and vehicles | 24 | €3,973 | €9,270 | +€5,297 | +133% |
| Current assets | 29/58 | €39,901 | €53,862 | +€13,961 | +35.0% |
| Amounts receivable within one year | 40/41 | €6,925 | €23,318 | +€16,392 | +237% |
| Trade receivables | 40 | - | €28 | +€28 | |
| Other amounts receivable | 41 | €6,925 | €23,290 | +€16,364 | +236% |
| Cash at bank and in hand | 54/58 | €30,749 | €27,738 | -€3,011 | -9.8% |
| Deferred charges and accrued income | 490/1 | €2,226 | €2,806 | +€580 | +26.0% |
| Total equity and liabilities | 10/49 | €43,874 | €63,132 | +€19,258 | +43.9% |
| Equity | 10/15 | €30,850 | €51,098 | +€20,248 | +65.6% |
| Contributions | 10/11 | €3,501 | €3,501 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,349 | €47,597 | +€20,248 | +74.0% |
| Amounts payable | 17/49 | €13,024 | €12,034 | -€990 | -7.6% |
| Amounts payable within one year | 42/48 | €13,024 | €12,034 | -€990 | -7.6% |
| Trade debts | 44 | €3,503 | €5,070 | +€1,567 | +44.7% |
| Suppliers | 440/4 | €3,503 | €5,070 | +€1,567 | +44.7% |
| Taxes, remuneration and social security | 45 | €9,521 | €6,964 | -€2,557 | -26.9% |
| Taxes | 450/3 | €9,521 | €6,964 | -€2,557 | -26.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €511 | €1,865 | +€1,354 | +265% |
| Other operating charges | 640/8 | €116 | €742 | +€626 | +540% |
| Gross operating margin | 9900 | €40,747 | €43,550 | +€2,803 | +6.9% |
| Operating profit (loss) | 9901 | €40,119 | €40,942 | +€823 | +2.1% |
| Financial income | 75/76B | €258 | €945 | +€687 | +266% |
| Recurring financial income | 75 | €258 | €945 | +€687 | +266% |
| Financial charges | 65/66B | €58 | €3,386 | +€3,328 | +5,758% |
| Recurring financial charges | 65 | €58 | €3,386 | +€3,328 | +5,758% |
| Profit (loss) for the period before taxes | 9903 | €40,320 | €38,501 | -€1,819 | -4.5% |
| Income taxes | 67/77 | €8,454 | €9,503 | +€1,049 | +12.4% |
| Profit (loss) for the period | 9904 | €31,866 | €28,998 | -€2,868 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,866 | €28,998 | -€2,868 | -9.0% |
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 15 October 2026 via checked.be.