SCHMATZ & PARTNERS: what changed
What changed
SCHMATZ & PARTNERS
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€49,306
2024 · -€7,125+€56,431
Equity
€434,501
2024 · €425,195+€9,306
Cash
€21,355
2024 · €73,942-€52,587
Balance sheet total
€794,987
2024 · €811,368-€16,381
Largest movements
Assets
- Receivables after one year +€75,000
new in 2025: €75,000
- Cash -€52,587
down €52,587 (-71.1%), from €73,942 to €21,355
mainly Receivables after one year (-€75,000) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets -€43,728
down €43,728 (-6.7%), from €653,596 to €609,867
Equity and liabilities
- Debts after one year -€21,744
down €21,744 (-6.9%), from €315,397 to €293,653
- Reserves +€9,306
up €9,306 (+6.1%), from €152,713 to €162,019
of which Distributable reserves: +€9,306
Income statement
- Gross operating margin +€29,278
up €29,278 (+35.5%), from €82,505 to €111,782
- Staff costs -€22,445
no longer reported in 2025 (was €22,445)
- Write-downs -€9,910
no longer reported in 2025 (was €9,910)
- Financial charges -€5,016
down €5,016 (-35.4%), from €14,183 to €9,166
- Depreciation +€4,773
up €4,773 (+12.3%), from €38,955 to €43,728
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
-€7,125
Gross operating margin
+€29,278
Staff costs
+€22,445
Depreciation
-€4,773
Write-downs
+€9,910
Other operating charges
-€247
Financial income
-€2,529
Financial charges
+€5,016
Taxes
-€2,668
Result 2025
€49,306
raises the resultlowers the result
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
+€10,910
Investment
-€1,589
Financing
-€61,908
Cash 2024
€73,942
From operations (derived)
+€10,910
Net result for the year
+€49,306
Depreciation
+€43,728
Receivables after one year
-€75,000
Receivables within one year
-€3,311
Deferred charges and accrued income
-€35
Trade debts
-€2,824
Tax, wage and social debts
-€4,828
Other debts
+€3,354
Accrued charges and deferred income
+€519
Investment (derived)
-€1,589
Current investments
-€1,589
Financing
-€61,908
Debts after one year
-€21,744
Current portion of long-term debt
-€164
Contributions, distributions and other
-€40,000
Cash 2025
€21,355
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €811,368 | €794,987 | -€16,381 | -2.0% |
| Fixed assets | 21/28 | €723,596 | €679,867 | -€43,728 | -6.0% |
| Tangible fixed assets | 22/27 | €653,596 | €609,867 | -€43,728 | -6.7% |
| Land and buildings | 22 | €549,497 | €534,710 | -€14,787 | -2.7% |
| Plant, machinery and equipment | 23 | €59,541 | €52,112 | -€7,429 | -12.5% |
| Furniture and vehicles | 24 | €44,558 | €23,045 | -€21,513 | -48.3% |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €87,772 | €115,120 | +€27,347 | +31.2% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €8,097 | €11,407 | +€3,311 | +40.9% |
| Trade receivables | 40 | €7,289 | €4,526 | -€2,762 | -37.9% |
| Other amounts receivable | 41 | €808 | €6,881 | +€6,073 | +752% |
| Current investments | 50/53 | €5,192 | €6,780 | +€1,589 | +30.6% |
| Cash at bank and in hand | 54/58 | €73,942 | €21,355 | -€52,587 | -71.1% |
| Deferred charges and accrued income | 490/1 | €541 | €577 | +€35 | +6.5% |
| Total equity and liabilities | 10/49 | €811,368 | €794,987 | -€16,381 | -2.0% |
| Equity | 10/15 | €425,195 | €434,501 | +€9,306 | +2.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €152,713 | €162,019 | +€9,306 | +6.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €146,513 | €155,819 | +€9,306 | +6.4% |
| Profit (loss) carried forward | 14 | €210,482 | €210,482 | = | 0.0% |
| Amounts payable | 17/49 | €386,173 | €360,486 | -€25,687 | -6.7% |
| Amounts payable after more than one year | 17 | €315,397 | €293,653 | -€21,744 | -6.9% |
| Financial debts | 170/4 | €315,397 | €293,653 | -€21,744 | -6.9% |
| Amounts payable within one year | 42/48 | €70,457 | €65,995 | -€4,462 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €21,908 | €21,744 | -€164 | -0.8% |
| Trade debts | 44 | €5,601 | €2,777 | -€2,824 | -50.4% |
| Suppliers | 440/4 | €5,601 | €2,777 | -€2,824 | -50.4% |
| Taxes, remuneration and social security | 45 | €6,302 | €1,474 | -€4,828 | -76.6% |
| Taxes | 450/3 | €2,833 | €1,474 | -€1,359 | -48.0% |
| Remuneration and social security | 454/9 | €3,469 | - | -€3,469 | |
| Other amounts payable | 47/48 | €36,646 | €40,000 | +€3,354 | +9.2% |
| Accrued charges and deferred income | 492/3 | €319 | €838 | +€519 | +163% |
| Non-recurring operating income | 76A | €190,660 | €198,582 | +€7,922 | +4.2% |
| Remuneration, social security and pensions | 62 | €22,445 | - | -€22,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,955 | €43,728 | +€4,773 | +12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,910 | - | -€9,910 | |
| Other operating charges | 640/8 | €7,772 | €8,019 | +€247 | +3.2% |
| Gross operating margin | 9900 | €82,505 | €111,782 | +€29,278 | +35.5% |
| Operating profit (loss) | 9901 | €3,422 | €60,035 | +€56,613 | +1,654% |
| Financial income | 75/76B | €3,635 | €1,106 | -€2,529 | -69.6% |
| Recurring financial income | 75 | €3,635 | €1,106 | -€2,529 | -69.6% |
| Financial charges | 65/66B | €14,183 | €9,166 | -€5,016 | -35.4% |
| Recurring financial charges | 65 | €14,183 | €9,166 | -€5,016 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,125 | €51,974 | +€59,100 | |
| Income taxes | 67/77 | - | €2,668 | +€2,668 | |
| Profit (loss) for the period | 9904 | -€7,125 | €49,306 | +€56,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,125 | €49,306 | +€56,431 |
Next steps
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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.