SCHMIT IMMO: 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 IMMO
Largest movements
- Current investments +€100,000
up €100,000 (+20.0%), from €500,000 to €600,000
- Cash -€40,928
down €40,928 (-25.3%), from €161,528 to €120,600
mainly Current investments (-€100,000) and Receivables within one year (-€15,285)
- Tangible fixed assets -€21,816
down €21,816 (-75.9%), from €28,760 to €6,944
of which Plant, machinery and equipment: -€21,842
- Receivables within one year +€15,285
up €15,285 (+34.2%), from €44,645 to €59,930
of which Trade receivables: +€19,930
- Accrued charges and deferred income +€32,475
up €32,475 (+6180.0%), from €525 to €33,000
- Tax, wage and social debts +€14,586
up €14,586 (+554606.1%), from €3 to €14,589
- Reserves +€14,000
up €14,000 (+3.6%), from €386,797 to €400,797
- Provisions -€12,000
no longer reported in 2025 (was €12,000)
- Gross operating margin +€22,460
up €22,460 (+257.0%), from €8,739 to €31,199
- Other operating charges +€10,554
up €10,554 (+1021.4%), from €1,033 to €11,587
- Taxes +€7,390
up €7,390, from -€297 to €7,093
- Depreciation -€3,557
down €3,557 (-43.6%), from €8,154 to €4,597
- Financial income -€1,236
down €1,236 (-16.1%), from €7,679 to €6,443
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 | €735,759 | €788,795 | +€53,036 | +7.2% |
| Fixed assets | 21/28 | €28,760 | €6,944 | -€21,816 | -75.9% |
| Tangible fixed assets | 22/27 | €28,760 | €6,944 | -€21,816 | -75.9% |
| Plant, machinery and equipment | 23 | €28,760 | €6,919 | -€21,842 | -75.9% |
| Furniture and vehicles | 24 | - | €25 | +€25 | |
| Current assets | 29/58 | €706,999 | €781,851 | +€74,852 | +10.6% |
| Amounts receivable within one year | 40/41 | €44,645 | €59,930 | +€15,285 | +34.2% |
| Trade receivables | 40 | €40,000 | €59,930 | +€19,930 | +49.8% |
| Other amounts receivable | 41 | €4,645 | - | -€4,645 | |
| Current investments | 50/53 | €500,000 | €600,000 | +€100,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €161,528 | €120,600 | -€40,928 | -25.3% |
| Deferred charges and accrued income | 490/1 | €825 | €1,321 | +€495 | +60.0% |
| Total equity and liabilities | 10/49 | €735,759 | €788,795 | +€53,036 | +7.2% |
| Equity | 10/15 | €722,091 | €736,329 | +€14,239 | +2.0% |
| Contributions | 10/11 | €24,731 | €24,731 | = | 0.0% |
| Reserves | 13 | €386,797 | €400,797 | +€14,000 | +3.6% |
| Distributable reserves | 133 | €386,797 | €400,797 | +€14,000 | +3.6% |
| Profit (loss) carried forward | 14 | €310,562 | €310,801 | +€239 | +0.1% |
| Provisions and deferred taxes | 16 | €12,000 | - | -€12,000 | |
| Provisions for liabilities and charges | 160/5 | €12,000 | - | -€12,000 | |
| Major repairs and maintenance | 162 | €12,000 | - | -€12,000 | |
| Amounts payable | 17/49 | €1,668 | €52,466 | +€50,797 | +3044.5% |
| Amounts payable within one year | 42/48 | €1,143 | €19,466 | +€18,323 | +1603.0% |
| Trade debts | 44 | €1,140 | €3,902 | +€2,762 | +242.2% |
| Suppliers | 440/4 | €1,140 | €3,902 | +€2,762 | +242.2% |
| Taxes, remuneration and social security | 45 | €3 | €14,589 | +€14,586 | +554606.1% |
| Taxes | 450/3 | €3 | €14,589 | +€14,586 | +554606.1% |
| Other amounts payable | 47/48 | - | €975 | +€975 | |
| Accrued charges and deferred income | 492/3 | €525 | €33,000 | +€32,475 | +6180.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,154 | €4,597 | -€3,557 | -43.6% |
| Other operating charges | 640/8 | €1,033 | €11,587 | +€10,554 | +1021.4% |
| Gross operating margin | 9900 | €8,739 | €31,199 | +€22,460 | +257.0% |
| Operating profit (loss) | 9901 | -€449 | €15,014 | +€15,463 | |
| Financial income | 75/76B | €7,679 | €6,443 | -€1,236 | -16.1% |
| Recurring financial income | 75 | €7,679 | €6,443 | -€1,236 | -16.1% |
| Financial charges | 65/66B | €140 | €126 | -€14 | -10.1% |
| Recurring financial charges | 65 | €140 | €126 | -€14 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €7,091 | €21,331 | +€14,241 | +200.8% |
| Income taxes | 67/77 | -€297 | €7,093 | +€7,390 | |
| Profit (loss) for the period | 9904 | €7,388 | €14,239 | +€6,850 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,388 | €14,239 | +€6,850 | +92.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.