SCHMITZ LUC CONSULT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
SCHMITZ LUC CONSULT
Largest movements
- Receivables after one year +€218,053
new in 2025: €218,053
- Tangible fixed assets -€131,664
down €131,664 (-62.2%), from €211,664 to €80,000
of which Other tangible fixed assets: -€130,920
- Receivables within one year +€12,283
up €12,283 (+90.6%), from €13,556 to €25,839
- Deferred charges and accrued income -€4,713
down €4,713 (-51.1%), from €9,217 to €4,504
- Financial fixed assets -€4,035
down €4,035 (-100%), from €4,035 to €0
- Profit (loss) carried forward +€123,439
up €123,439, from -€75,349 to €48,089
- Provisions -€37,629
down €37,629 (-13.5%), from €279,429 to €241,800
- Tax, wage and social debts +€12,000
new in 2025: €12,000
- Trade debts -€6,792
down €6,792 (-44.9%), from €15,129 to €8,337
- Gross operating margin +€93,253
up €93,253 (+388%), from €24,014 to €117,267
- Provisions -€40,540
down €40,540, from €2,911 to -€37,629
- Depreciation -€24,548
down €24,548 (-97.1%), from €25,292 to €744
- Taxes +€12,000
new in 2025: €12,000
- Other operating charges -€3,039
down €3,039 (-74.1%), from €4,100 to €1,061
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 | €241,823 | €332,431 | +€90,608 | +37.5% |
| Fixed assets | 21/28 | €215,699 | €80,000 | -€135,699 | -62.9% |
| Tangible fixed assets | 22/27 | €211,664 | €80,000 | -€131,664 | -62.2% |
| Furniture and vehicles | 24 | €80,744 | €80,000 | -€744 | -0.9% |
| Other tangible fixed assets | 26 | €130,920 | €0 | -€130,920 | -100% |
| Financial fixed assets | 28 | €4,035 | €0 | -€4,035 | -100% |
| Current assets | 29/58 | €26,124 | €252,431 | +€226,307 | +866% |
| Amounts receivable after more than one year | 29 | - | €218,053 | +€218,053 | |
| Other amounts receivable | 291 | - | €218,053 | +€218,053 | |
| Amounts receivable within one year | 40/41 | €13,556 | €25,839 | +€12,283 | +90.6% |
| Other amounts receivable | 41 | €13,556 | €25,839 | +€12,283 | +90.6% |
| Cash at bank and in hand | 54/58 | €3,350 | €4,034 | +€684 | +20.4% |
| Deferred charges and accrued income | 490/1 | €9,217 | €4,504 | -€4,713 | -51.1% |
| Total equity and liabilities | 10/49 | €241,823 | €332,431 | +€90,608 | +37.5% |
| Equity | 10/15 | -€54,944 | €68,494 | +€123,439 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,349 | €48,089 | +€123,439 | |
| Provisions and deferred taxes | 16 | €279,429 | €241,800 | -€37,629 | -13.5% |
| Provisions for liabilities and charges | 160/5 | €279,429 | €241,800 | -€37,629 | -13.5% |
| Other liabilities and charges | 164/5 | €279,429 | €241,800 | -€37,629 | -13.5% |
| Amounts payable | 17/49 | €17,338 | €22,137 | +€4,799 | +27.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €17,338 | €22,137 | +€4,799 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €15,129 | €8,337 | -€6,792 | -44.9% |
| Suppliers | 440/4 | €15,129 | €8,337 | -€6,792 | -44.9% |
| Taxes, remuneration and social security | 45 | - | €12,000 | +€12,000 | |
| Taxes | 450/3 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | €2,209 | €1,800 | -€409 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,292 | €744 | -€24,548 | -97.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,911 | -€37,629 | -€40,540 | |
| Other operating charges | 640/8 | €4,100 | €1,061 | -€3,039 | -74.1% |
| Gross operating margin | 9900 | €24,014 | €117,267 | +€93,253 | +388% |
| Operating profit (loss) | 9901 | -€8,288 | €153,091 | +€161,379 | |
| Financial income | 75/76B | €1,081 | €1,482 | +€401 | +37.1% |
| Recurring financial income | 75 | €1,081 | €1,482 | +€401 | +37.1% |
| Financial charges | 65/66B | €19,566 | €19,135 | -€431 | -2.2% |
| Recurring financial charges | 65 | €19,566 | €19,135 | -€431 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,773 | €135,439 | +€162,211 | |
| Income taxes | 67/77 | - | €12,000 | +€12,000 | |
| Profit (loss) for the period | 9904 | -€26,773 | €123,439 | +€150,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,773 | €123,439 | +€150,211 |
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 1 November 2026 via checked.be.