SCHMIT BERNARD: what changed
Two fiscal 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.
SCHMIT BERNARD
Largest movements
- Cash -€23,018
down €23,018 (-43.6%), from €52,809 to €29,792
mainly Receivables within one year (-€22,923) and Net result for the year (-€13,678)
- Receivables within one year +€22,923
up €22,923 (+34.7%), from €66,036 to €88,959
of which Trade receivables: +€20,845
- Stocks and contracts -€2,169
down €2,169 (-15.5%), from €14,022 to €11,853
- Profit (loss) carried forward -€13,722
down €13,722 (-26.6%), from -€51,549 to -€65,271
- Other debts +€13,483
up €13,483 (+9.1%), from €147,665 to €161,149
- Tax, wage and social debts -€5,168
down €5,168 (-36.9%), from €13,994 to €8,825
- Trade debts +€2,526
up €2,526 (+7074.3%), from €36 to €2,561
- Financial charges +€6,299
up €6,299 (+12.4%), from €50,777 to €57,077
- Gross operating margin -€5,937
down €5,937 (-11.3%), from €52,550 to €46,614
- Taxes -€4,028
down €4,028 (-97.0%), from €4,153 to €125
- Depreciation +€943
up €943 (+106.2%), from €888 to €1,831
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.
Cash bridge derived
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 | €149,436 | €146,549 | -€2,887 | -1.9% |
| Fixed assets | 21/28 | €6,040 | €4,994 | -€1,046 | -17.3% |
| Tangible fixed assets | 22/27 | €5,975 | €4,929 | -€1,046 | -17.5% |
| Furniture and vehicles | 24 | €5,975 | €4,929 | -€1,046 | -17.5% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €143,396 | €141,555 | -€1,841 | -1.3% |
| Stocks and contracts in progress | 3 | €14,022 | €11,853 | -€2,169 | -15.5% |
| Stocks | 30/36 | €14,022 | €11,853 | -€2,169 | -15.5% |
| Amounts receivable within one year | 40/41 | €66,036 | €88,959 | +€22,923 | +34.7% |
| Trade receivables | 40 | - | €20,845 | +€20,845 | |
| Other amounts receivable | 41 | €66,036 | €68,114 | +€2,078 | +3.1% |
| Cash at bank and in hand | 54/58 | €52,809 | €29,792 | -€23,018 | -43.6% |
| Deferred charges and accrued income | 490/1 | €10,530 | €10,952 | +€422 | +4.0% |
| Total equity and liabilities | 10/49 | €149,436 | €146,549 | -€2,887 | -1.9% |
| Equity | 10/15 | -€16,216 | -€29,938 | -€13,722 | -84.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €29,133 | €29,133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,860 | €6,860 | = | 0.0% |
| Distributable reserves | 133 | €22,273 | €22,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,549 | -€65,271 | -€13,722 | -26.6% |
| Amounts payable | 17/49 | €165,652 | €176,487 | +€10,835 | +6.5% |
| Amounts payable within one year | 42/48 | €165,652 | €176,487 | +€10,835 | +6.5% |
| Financial debts | 43 | €3,958 | €3,952 | -€6 | -0.2% |
| Credit institutions | 430/8 | €3,958 | €3,952 | -€6 | -0.2% |
| Trade debts | 44 | €36 | €2,561 | +€2,526 | +7074.3% |
| Suppliers | 440/4 | €36 | €2,561 | +€2,526 | +7074.3% |
| Taxes, remuneration and social security | 45 | €13,994 | €8,825 | -€5,168 | -36.9% |
| Taxes | 450/3 | €13,994 | €8,825 | -€5,168 | -36.9% |
| Other amounts payable | 47/48 | €147,665 | €161,149 | +€13,483 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €1,831 | +€943 | +106.2% |
| Other operating charges | 640/8 | €1,492 | €1,491 | -€1 | -0.1% |
| Non-recurring operating charges | 66A | €151 | - | -€151 | |
| Gross operating margin | 9900 | €52,550 | €46,614 | -€5,937 | -11.3% |
| Operating profit (loss) | 9901 | €50,020 | €43,292 | -€6,728 | -13.4% |
| Financial income | 75/76B | €1 | €232 | +€231 | +25680.0% |
| Recurring financial income | 75 | €1 | €232 | +€231 | +25680.0% |
| Financial charges | 65/66B | €50,777 | €57,077 | +€6,299 | +12.4% |
| Recurring financial charges | 65 | €50,777 | €57,077 | +€6,299 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | -€757 | -€13,553 | -€12,796 | -1691.2% |
| Income taxes | 67/77 | €4,153 | €125 | -€4,028 | -97.0% |
| Profit (loss) for the period | 9904 | -€4,910 | -€13,678 | -€8,768 | -178.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,910 | -€13,678 | -€8,768 | -178.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.