S.A.SCHMETZ: what changed
What changed
S.A.SCHMETZ
NACE 47.812, Retail trade
filed annual accounts (NBB)
Net result for the year
€346,987
2024 · €109,736+€237,251
Equity
€3.9m
2024 · €3.6m+€346,987
Cash
€354,170
2024 · €264,345+€89,825
Balance sheet total
€4.2m
2024 · €4.0m+€236,629
Largest movements
Assets
- Current investments +€614,536
up €614,536 (+24.8%), from €2.5m to €3.1m
- Stocks and contracts -€212,042
down €212,042 (-48.8%), from €434,599 to €222,556
- Receivables within one year -€187,437
down €187,437 (-55.4%), from €338,090 to €150,653
of which Trade receivables: -€93,759
- Cash +€89,825
up €89,825 (+34.0%), from €264,345 to €354,170
mainly Net result for the year (+€346,987) and Stocks and contracts (+€212,042)
- Tangible fixed assets -€68,506
down €68,506 (-15.4%), from €443,842 to €375,335
of which Furniture and vehicles: -€53,353
Equity and liabilities
- Reserves +€346,651
up €346,651 (+9.9%), from €3.5m to €3.8m
of which Distributable reserves: +€340,000
- Other debts -€102,400
down €102,400 (-44.2%), from €231,774 to €129,374
Income statement
- Write-downs -€329,167
down €329,167, from €85,189 to -€243,978
- Taxes +€102,839
up €102,839 (+169%), from €60,783 to €163,621
- Gross operating margin -€77,590
down €77,590 (-17.1%), from €454,983 to €377,393
- Financial income +€77,560
up €77,560 (+259%), from €29,909 to €107,470
- Staff costs -€9,491
down €9,491 (-8.5%), from €111,579 to €102,088
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.
Result 2024
€109,736
Gross operating margin
-€77,590
Staff costs
+€9,491
Depreciation
+€3,222
Write-downs
+€329,167
Other operating charges
+€7,869
Financial income
+€77,560
Financial charges
-€4,470
Taxes
-€102,839
Deferred taxes and other
-€5,160
Result 2025
€346,987
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€709,201
Investment
-€619,376
Financing
€0
Cash 2024
€264,345
From operations (derived)
+€709,201
Net result for the year
+€346,987
Depreciation
+€73,347
Stocks and contracts
+€212,042
Receivables within one year
+€187,437
Deferred charges and accrued income
-€255
Provisions
+€2,217
Trade debts
-€2,259
Tax, wage and social debts
-€14,973
Other debts
-€102,400
Accrued charges and deferred income
+€7,057
Investment (derived)
-€619,376
Investment in fixed assets (net)
-€4,840
Current investments
-€614,536
Cash 2025
€354,170
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,969,655 | €4,206,284 | +€236,629 | +6.0% |
| Fixed assets | 21/28 | €452,092 | €383,585 | -€68,506 | -15.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €443,842 | €375,335 | -€68,506 | -15.4% |
| Land and buildings | 22 | €188,804 | €173,523 | -€15,281 | -8.1% |
| Plant, machinery and equipment | 23 | €840 | €967 | +€127 | +15.2% |
| Furniture and vehicles | 24 | €138,563 | €85,211 | -€53,353 | -38.5% |
| Other tangible fixed assets | 26 | €115,635 | €115,635 | = | 0.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €8,250 | €8,250 | = | 0.0% |
| Current assets | 29/58 | €3,517,563 | €3,822,699 | +€305,136 | +8.7% |
| Stocks and contracts in progress | 3 | €434,599 | €222,556 | -€212,042 | -48.8% |
| Stocks | 30/36 | €434,599 | €222,556 | -€212,042 | -48.8% |
| Amounts receivable within one year | 40/41 | €338,090 | €150,653 | -€187,437 | -55.4% |
| Trade receivables | 40 | €238,044 | €144,285 | -€93,759 | -39.4% |
| Other amounts receivable | 41 | €100,046 | €6,368 | -€93,678 | -93.6% |
| Current investments | 50/53 | €2,475,587 | €3,090,123 | +€614,536 | +24.8% |
| Cash at bank and in hand | 54/58 | €264,345 | €354,170 | +€89,825 | +34.0% |
| Deferred charges and accrued income | 490/1 | €4,942 | €5,196 | +€255 | +5.2% |
| Total equity and liabilities | 10/49 | €3,969,655 | €4,206,284 | +€236,629 | +6.0% |
| Equity | 10/15 | €3,578,075 | €3,925,062 | +€346,987 | +9.7% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €3,494,849 | €3,841,499 | +€346,651 | +9.9% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,629 | €21,280 | +€6,651 | +45.5% |
| Distributable reserves | 133 | €3,472,219 | €3,812,219 | +€340,000 | +9.8% |
| Profit (loss) carried forward | 14 | €3,226 | €3,563 | +€336 | +10.4% |
| Provisions and deferred taxes | 16 | €4,876 | €7,093 | +€2,217 | +45.5% |
| Deferred taxes | 168 | €4,876 | €7,093 | +€2,217 | +45.5% |
| Amounts payable | 17/49 | €386,704 | €274,129 | -€112,574 | -29.1% |
| Amounts payable within one year | 42/48 | €381,888 | €262,256 | -€119,632 | -31.3% |
| Trade debts | 44 | €79,322 | €77,063 | -€2,259 | -2.8% |
| Suppliers | 440/4 | €79,322 | €77,063 | -€2,259 | -2.8% |
| Taxes, remuneration and social security | 45 | €70,792 | €55,819 | -€14,973 | -21.2% |
| Taxes | 450/3 | €62,462 | €43,565 | -€18,896 | -30.3% |
| Remuneration and social security | 454/9 | €8,330 | €12,254 | +€3,924 | +47.1% |
| Other amounts payable | 47/48 | €231,774 | €129,374 | -€102,400 | -44.2% |
| Accrued charges and deferred income | 492/3 | €4,815 | €11,873 | +€7,057 | +147% |
| Remuneration, social security and pensions | 62 | €111,579 | €102,088 | -€9,491 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,569 | €73,347 | -€3,222 | -4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €85,189 | -€243,978 | -€329,167 | |
| Other operating charges | 640/8 | €35,504 | €27,635 | -€7,869 | -22.2% |
| Gross operating margin | 9900 | €454,983 | €377,393 | -€77,590 | -17.1% |
| Operating profit (loss) | 9901 | €146,142 | €418,301 | +€272,159 | +186% |
| Financial income | 75/76B | €29,909 | €107,470 | +€77,560 | +259% |
| Recurring financial income | 75 | €29,909 | €107,470 | +€77,560 | +259% |
| Financial charges | 65/66B | €8,476 | €12,946 | +€4,470 | +52.7% |
| Recurring financial charges | 65 | €8,476 | €12,946 | +€4,470 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | €167,576 | €512,825 | +€345,249 | +206% |
| Transfer from deferred taxes | 780 | €2,943 | €2,583 | -€360 | -12.2% |
| Transfer to deferred taxes | 680 | €0 | €4,800 | +€4,800 | |
| Income taxes | 67/77 | €60,783 | €163,621 | +€102,839 | +169% |
| Profit (loss) for the period | 9904 | €109,736 | €346,987 | +€237,251 | +216% |
| Transfer from tax-exempt reserves | 789 | €8,828 | €7,749 | -€1,079 | -12.2% |
| Transfer to tax-exempt reserves | 689 | €0 | €14,400 | +€14,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €118,564 | €340,336 | +€221,772 | +187% |
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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 7 November 2026 via checked.be.