CABINET COMPTABLE DE SMET: 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.
CABINET COMPTABLE DE SMET
Largest movements
- Current investments +€5,000
up €5,000 (+15.6%), from €32,000 to €37,000
- Receivables within one year -€2,589
down €2,589 (-57.8%), from €4,481 to €1,892
- Deferred charges and accrued income +€657
up €657 (+743%), from €88 to €745
- Other debts +€5,500
up €5,500 (+37.9%), from €14,500 to €20,000
- Profit (loss) carried forward -€2,475
down €2,475 (-64.4%), from €3,845 to €1,370
- Gross operating margin +€814
up €814 (+3.4%), from €24,010 to €24,824
- Taxes +€439
up €439 (+6.9%), from €6,345 to €6,783
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 | €37,498 | €40,396 | +€2,898 | +7.7% |
| Current assets | 29/58 | €37,498 | €40,396 | +€2,898 | +7.7% |
| Amounts receivable within one year | 40/41 | €4,481 | €1,892 | -€2,589 | -57.8% |
| Trade receivables | 40 | €4,481 | €1,892 | -€2,589 | -57.8% |
| Current investments | 50/53 | €32,000 | €37,000 | +€5,000 | +15.6% |
| Cash at bank and in hand | 54/58 | €929 | €759 | -€170 | -18.3% |
| Deferred charges and accrued income | 490/1 | €88 | €745 | +€657 | +743% |
| Total equity and liabilities | 10/49 | €37,498 | €40,396 | +€2,898 | +7.7% |
| Equity | 10/15 | €22,445 | €19,970 | -€2,475 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,845 | €1,370 | -€2,475 | -64.4% |
| Amounts payable | 17/49 | €15,053 | €20,426 | +€5,373 | +35.7% |
| Amounts payable within one year | 42/48 | €15,053 | €20,426 | +€5,373 | +35.7% |
| Trade debts | 44 | €52 | €213 | +€161 | +308% |
| Suppliers | 440/4 | €52 | €213 | +€161 | +308% |
| Taxes, remuneration and social security | 45 | €501 | €213 | -€288 | -57.4% |
| Taxes | 450/3 | €501 | €213 | -€288 | -57.4% |
| Other amounts payable | 47/48 | €14,500 | €20,000 | +€5,500 | +37.9% |
| Other operating charges | 640/8 | €487 | €400 | -€88 | -18.0% |
| Gross operating margin | 9900 | €24,010 | €24,824 | +€814 | +3.4% |
| Operating profit (loss) | 9901 | €23,523 | €24,425 | +€901 | +3.8% |
| Financial income | 75/76B | €117 | €126 | +€8 | +7.1% |
| Recurring financial income | 75 | €117 | €126 | +€8 | +7.1% |
| Financial charges | 65/66B | €238 | €242 | +€4 | +1.6% |
| Recurring financial charges | 65 | €238 | €242 | +€4 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €23,403 | €24,308 | +€906 | +3.9% |
| Income taxes | 67/77 | €6,345 | €6,783 | +€439 | +6.9% |
| Profit (loss) for the period | 9904 | €17,058 | €17,525 | +€467 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,058 | €17,525 | +€467 | +2.7% |
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 28 October 2026 via checked.be.