J.SCHMITZ ARCHITECTE: what changed
J.SCHMITZ ARCHITECTE
Largest movements
- Cash -€28,786
down €28,786 (-37.2%), from €77,476 to €48,690
mainly Contributions, distributions and other (-€83,239) and Other debts (-€44,468)
- Receivables within one year -€7,606
down €7,606 (-50.3%), from €15,124 to €7,518
of which Trade receivables: -€7,274
- Tangible fixed assets -€3,474
down €3,474 (-28.7%), from €12,106 to €8,632
of which Furniture and vehicles: -€2,815
- Intangible fixed assets -€1,424
down €1,424 (-35.9%), from €3,966 to €2,542
- Other debts -€44,468
down €44,468 (-46.0%), from €96,659 to €52,191
- Tax, wage and social debts +€4,944
up €4,944 (+361%), from €1,370 to €6,313
- Debts after one year -€1,146
down €1,146 (-48.9%), from €2,341 to €1,195
- Gross operating margin +€50,701
up €50,701 (+82.5%), from €61,480 to €112,180
- Taxes +€10,781
up €10,781 (+93.5%), from €11,532 to €22,313
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,672 | €67,382 | -€41,290 | -38.0% |
| Fixed assets | 21/28 | €16,072 | €11,174 | -€4,898 | -30.5% |
| Intangible fixed assets | 21 | €3,966 | €2,542 | -€1,424 | -35.9% |
| Tangible fixed assets | 22/27 | €12,106 | €8,632 | -€3,474 | -28.7% |
| Plant, machinery and equipment | 23 | €1,330 | €671 | -€659 | -49.6% |
| Furniture and vehicles | 24 | €10,776 | €7,961 | -€2,815 | -26.1% |
| Current assets | 29/58 | €92,600 | €56,208 | -€36,392 | -39.3% |
| Amounts receivable within one year | 40/41 | €15,124 | €7,518 | -€7,606 | -50.3% |
| Trade receivables | 40 | €10,661 | €3,387 | -€7,274 | -68.2% |
| Other amounts receivable | 41 | €4,463 | €4,131 | -€332 | -7.4% |
| Cash at bank and in hand | 54/58 | €77,476 | €48,690 | -€28,786 | -37.2% |
| Total equity and liabilities | 10/49 | €108,672 | €67,382 | -€41,290 | -38.0% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €105,672 | €64,382 | -€41,290 | -39.1% |
| Amounts payable after more than one year | 17 | €2,341 | €1,195 | -€1,146 | -48.9% |
| Financial debts | 170/4 | €2,341 | €1,195 | -€1,146 | -48.9% |
| Amounts payable within one year | 42/48 | €103,331 | €63,187 | -€40,145 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €3,098 | €3,146 | +€48 | +1.5% |
| Trade debts | 44 | €2,204 | €1,537 | -€668 | -30.3% |
| Suppliers | 440/4 | €2,204 | €1,537 | -€668 | -30.3% |
| Taxes, remuneration and social security | 45 | €1,370 | €6,313 | +€4,944 | +361% |
| Taxes | 450/3 | €1,370 | €6,313 | +€4,944 | +361% |
| Other amounts payable | 47/48 | €96,659 | €52,191 | -€44,468 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,761 | €4,898 | +€137 | +2.9% |
| Other operating charges | 640/8 | €502 | €508 | +€6 | +1.3% |
| Gross operating margin | 9900 | €61,480 | €112,180 | +€50,701 | +82.5% |
| Operating profit (loss) | 9901 | €56,217 | €106,774 | +€50,558 | +89.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €379 | €1,223 | +€843 | +222% |
| Recurring financial charges | 65 | €379 | €1,223 | +€843 | +222% |
| Profit (loss) for the period before taxes | 9903 | €55,838 | €105,552 | +€49,714 | +89.0% |
| Income taxes | 67/77 | €11,532 | €22,313 | +€10,781 | +93.5% |
| Profit (loss) for the period | 9904 | €44,305 | €83,239 | +€38,934 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,305 | €83,239 | +€38,934 | +87.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.