CUSTOM SMILE DESIGN & CONSULTANCY: what changed
CUSTOM SMILE DESIGN & CONSULTANCY
Largest movements
- Cash -€45,059
down €45,059 (-25.8%), from €174,319 to €129,260
mainly Net result for the year (-€64,545) and Trade debts (-€9,503)
- Tangible fixed assets -€22,901
down €22,901 (-8.0%), from €286,031 to €263,130
of which Land and buildings: -€12,600
- Receivables within one year -€7,285
down €7,285 (-43.1%), from €16,894 to €9,608
of which Other amounts receivable: -€5,704
- Profit (loss) carried forward -€64,545
down €64,545 (-14.5%), from €445,393 to €380,847
- Trade debts -€9,503
down €9,503 (-91.1%), from €10,432 to €929
- Gross operating margin -€156,718
down €156,718, from €115,868 to -€40,850
- Depreciation +€1,348
up €1,348 (+6.3%), from €21,553 to €22,901
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 | €477,533 | €402,546 | -€74,987 | -15.7% |
| Fixed assets | 21/28 | €286,031 | €263,130 | -€22,901 | -8.0% |
| Tangible fixed assets | 22/27 | €286,031 | €263,130 | -€22,901 | -8.0% |
| Land and buildings | 22 | €232,151 | €219,551 | -€12,600 | -5.4% |
| Plant, machinery and equipment | 23 | €841 | €168 | -€673 | -80.0% |
| Furniture and vehicles | 24 | €53,040 | €43,411 | -€9,629 | -18.2% |
| Current assets | 29/58 | €191,502 | €139,417 | -€52,086 | -27.2% |
| Amounts receivable within one year | 40/41 | €16,894 | €9,608 | -€7,285 | -43.1% |
| Trade receivables | 40 | €1,582 | - | -€1,582 | |
| Other amounts receivable | 41 | €15,312 | €9,608 | -€5,704 | -37.3% |
| Cash at bank and in hand | 54/58 | €174,319 | €129,260 | -€45,059 | -25.8% |
| Deferred charges and accrued income | 490/1 | €290 | €549 | +€259 | +89.3% |
| Total equity and liabilities | 10/49 | €477,533 | €402,546 | -€74,987 | -15.7% |
| Equity | 10/15 | €465,853 | €401,307 | -€64,545 | -13.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €445,393 | €380,847 | -€64,545 | -14.5% |
| Amounts payable | 17/49 | €11,681 | €1,239 | -€10,442 | -89.4% |
| Amounts payable within one year | 42/48 | €11,681 | €1,239 | -€10,442 | -89.4% |
| Trade debts | 44 | €10,432 | €929 | -€9,503 | -91.1% |
| Suppliers | 440/4 | €10,432 | €929 | -€9,503 | -91.1% |
| Taxes, remuneration and social security | 45 | €1,249 | €310 | -€939 | -75.2% |
| Taxes | 450/3 | €249 | €310 | +€61 | +24.4% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,553 | €22,901 | +€1,348 | +6.3% |
| Other operating charges | 640/8 | €1,045 | €881 | -€164 | -15.7% |
| Gross operating margin | 9900 | €115,868 | -€40,850 | -€156,718 | |
| Operating profit (loss) | 9901 | €93,270 | -€64,632 | -€157,902 | |
| Financial income | 75/76B | €497 | €506 | +€9 | +1.8% |
| Recurring financial income | 75 | €497 | €506 | +€9 | +1.8% |
| Financial charges | 65/66B | €88 | €109 | +€21 | +23.5% |
| Recurring financial charges | 65 | €88 | €109 | +€21 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €93,678 | -€64,235 | -€157,914 | |
| Income taxes | 67/77 | €288 | €310 | +€21 | +7.4% |
| Profit (loss) for the period | 9904 | €93,390 | -€64,545 | -€157,935 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,390 | -€64,545 | -€157,935 |
Next steps
Calculation and sources
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 3 November 2026 via checked.be.