SHMIT SOLUTIONS: what changed
Two financial 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.
SHMIT SOLUTIONS
Largest movements
- Cash +€23,975
up €23,975 (+1,161%), from €2,065 to €26,041
mainly Net result for the year (+€29,498) and Tax, wage and social debts (+€11,366)
- Receivables within one year +€18,640
up €18,640 (+61.5%), from €30,320 to €48,960
of which Trade receivables: +€21,720
- Profit (loss) carried forward +€29,498
up €29,498 (+164%), from €17,972 to €47,469
- Tax, wage and social debts +€11,366
up €11,366 (+98.3%), from €11,564 to €22,930
of which Taxes: +€7,265
- Trade debts +€1,888
up €1,888, from €0 to €1,888
- Gross operating margin +€23,852
up €23,852 (+40.5%), from €58,830 to €82,682
- Staff costs +€9,478
up €9,478 (+26.3%), from €35,974 to €45,452
- Taxes +€3,054
up €3,054 (+65.5%), from €4,662 to €7,716
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.
Derived cash bridge
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 | €32,536 | €75,287 | +€42,751 | +131% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €32,386 | €75,137 | +€42,751 | +132% |
| Amounts receivable within one year | 40/41 | €30,320 | €48,960 | +€18,640 | +61.5% |
| Trade receivables | 40 | €26,334 | €48,054 | +€21,720 | +82.5% |
| Other amounts receivable | 41 | €3,987 | €907 | -€3,080 | -77.3% |
| Cash at bank and in hand | 54/58 | €2,065 | €26,041 | +€23,975 | +1,161% |
| Deferred charges and accrued income | 490/1 | - | €136 | +€136 | |
| Total equity and liabilities | 10/49 | €32,536 | €75,287 | +€42,751 | +131% |
| Equity | 10/15 | €20,972 | €50,469 | +€29,498 | +141% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,972 | €47,469 | +€29,498 | +164% |
| Amounts payable | 17/49 | €11,564 | €24,817 | +€13,253 | +115% |
| Amounts payable within one year | 42/48 | €11,564 | €24,817 | +€13,253 | +115% |
| Trade debts | 44 | €0 | €1,888 | +€1,888 | |
| Suppliers | 440/4 | €0 | €1,888 | +€1,888 | |
| Taxes, remuneration and social security | 45 | €11,564 | €22,930 | +€11,366 | +98.3% |
| Taxes | 450/3 | €10,835 | €18,100 | +€7,265 | +67.1% |
| Remuneration and social security | 454/9 | €730 | €4,830 | +€4,101 | +562% |
| Remuneration, social security and pensions | 62 | €35,974 | €45,452 | +€9,478 | +26.3% |
| Gross operating margin | 9900 | €58,830 | €82,682 | +€23,852 | +40.5% |
| Operating profit (loss) | 9901 | €22,856 | €37,230 | +€14,373 | +62.9% |
| Financial income | 75/76B | €13 | €25 | +€11 | +84.3% |
| Recurring financial income | 75 | €13 | €25 | +€11 | +84.3% |
| Financial charges | 65/66B | €236 | €40 | -€196 | -82.9% |
| Recurring financial charges | 65 | €236 | €40 | -€196 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €22,634 | €37,214 | +€14,580 | +64.4% |
| Income taxes | 67/77 | €4,662 | €7,716 | +€3,054 | +65.5% |
| Profit (loss) for the period | 9904 | €17,972 | €29,498 | +€11,526 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,972 | €29,498 | +€11,526 | +64.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.