De Smet Multimedia: 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.
De Smet Multimedia
Largest movements
- Receivables within one year -€1,520
down €1,520 (-58.3%), from €2,606 to €1,086
of which Other amounts receivable: -€1,623
- Cash +€506
up €506 (+67.7%), from €747 to €1,253
mainly Other debts (+€4,865) and Receivables within one year (+€1,520)
- Other debts +€4,865
up €4,865 (+33.6%), from €14,500 to €19,365
- Profit (loss) carried forward -€4,316
down €4,316 (-38.5%), from -€11,200 to -€15,515
- Trade debts -€1,590
down €1,590 (-60.3%), from €2,635 to €1,045
- Gross operating margin -€2,183
down €2,183 (-119%), from -€1,840 to -€4,023
- Other operating charges -€449
down €449 (-67.1%), from €669 to €220
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 | €12,136 | €11,095 | -€1,041 | -8.6% |
| Fixed assets | 21/28 | €7,437 | €7,437 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,437 | €7,437 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,437 | €7,437 | = | 0.0% |
| Current assets | 29/58 | €4,699 | €3,658 | -€1,041 | -22.2% |
| Stocks and contracts in progress | 3 | €1,346 | €1,285 | -€60 | -4.5% |
| Stocks | 30/36 | €1,346 | €1,285 | -€60 | -4.5% |
| Amounts receivable within one year | 40/41 | €2,606 | €1,086 | -€1,520 | -58.3% |
| Trade receivables | 40 | €161 | €264 | +€103 | +64.3% |
| Other amounts receivable | 41 | €2,445 | €822 | -€1,623 | -66.4% |
| Cash at bank and in hand | 54/58 | €747 | €1,253 | +€506 | +67.7% |
| Deferred charges and accrued income | 490/1 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €12,136 | €11,095 | -€1,041 | -8.6% |
| Equity | 10/15 | -€5,000 | -€9,315 | -€4,316 | -86.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,200 | -€15,515 | -€4,316 | -38.5% |
| Amounts payable | 17/49 | €17,136 | €20,410 | +€3,275 | +19.1% |
| Amounts payable within one year | 42/48 | €17,136 | €20,410 | +€3,275 | +19.1% |
| Trade debts | 44 | €2,635 | €1,045 | -€1,590 | -60.3% |
| Suppliers | 440/4 | €2,635 | €1,045 | -€1,590 | -60.3% |
| Other amounts payable | 47/48 | €14,500 | €19,365 | +€4,865 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €669 | €220 | -€449 | -67.1% |
| Gross operating margin | 9900 | -€1,840 | -€4,023 | -€2,183 | -119% |
| Operating profit (loss) | 9901 | -€2,509 | -€4,243 | -€1,734 | -69.1% |
| Financial charges | 65/66B | €73 | €72 | -€1 | -1.1% |
| Recurring financial charges | 65 | €73 | €72 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,582 | -€4,316 | -€1,734 | -67.1% |
| Profit (loss) for the period | 9904 | -€2,582 | -€4,316 | -€1,734 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,582 | -€4,316 | -€1,734 | -67.1% |
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 28 October 2026 via checked.be.