DK SMILE: what changed
Two fiscal 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.
DK SMILE
Largest movements
- Cash +€95,579
up €95,579 (+180.1%), from €53,072 to €148,651
mainly Net result for the year (+€92,474) and Tax, wage and social debts (+€7,100)
- Tangible fixed assets +€3,885
new in 2025: €3,885
- Profit (loss) carried forward +€92,474
up €92,474 (+192.2%), from €48,110 to €140,585
- Tax, wage and social debts +€7,100
up €7,100 (+43.7%), from €16,260 to €23,360
- Turnover +€70,120
up €70,120 (+62.2%), from €112,772 to €182,893
- Gross operating margin +€63,560
up €63,560 (+98.1%), from €64,772 to €128,332
- Taxes +€15,840
up €15,840 (+97.4%), from €16,260 to €32,100
- Purchases and services +€6,560
up €6,560 (+13.7%), from €48,001 to €54,561
- Staff costs +€3,080
new in 2025: €3,080
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.
Cash bridge derived
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 | €68,402 | €167,979 | +€99,577 | +145.6% |
| Fixed assets | 21/28 | - | €3,885 | +€3,885 | |
| Tangible fixed assets | 22/27 | - | €3,885 | +€3,885 | |
| Plant, machinery and equipment | 23 | - | €3,885 | +€3,885 | |
| Current assets | 29/58 | €68,402 | €164,094 | +€95,692 | +139.9% |
| Amounts receivable within one year | 40/41 | €15,292 | €15,330 | +€38 | +0.2% |
| Other amounts receivable | 41 | €15,292 | €15,330 | +€38 | +0.2% |
| Cash at bank and in hand | 54/58 | €53,072 | €148,651 | +€95,579 | +180.1% |
| Deferred charges and accrued income | 490/1 | €39 | €114 | +€75 | +195.6% |
| Total equity and liabilities | 10/49 | €68,402 | €167,979 | +€99,577 | +145.6% |
| Equity | 10/15 | €52,110 | €144,585 | +€92,474 | +177.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,110 | €140,585 | +€92,474 | +192.2% |
| Amounts payable | 17/49 | €16,292 | €23,394 | +€7,103 | +43.6% |
| Amounts payable within one year | 42/48 | €16,292 | €23,394 | +€7,103 | +43.6% |
| Financial debts | 43 | €9 | - | -€9 | |
| Credit institutions | 430/8 | €9 | - | -€9 | |
| Trade debts | 44 | €23 | €34 | +€12 | +50.3% |
| Suppliers | 440/4 | €23 | €34 | +€12 | +50.3% |
| Taxes, remuneration and social security | 45 | €16,260 | €23,360 | +€7,100 | +43.7% |
| Taxes | 450/3 | €16,260 | €23,360 | +€7,100 | +43.7% |
| Turnover | 70 | €112,772 | €182,893 | +€70,120 | +62.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,001 | €54,561 | +€6,560 | +13.7% |
| Remuneration, social security and pensions | 62 | - | €3,080 | +€3,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €555 | +€555 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €64,772 | €128,332 | +€63,560 | +98.1% |
| Operating profit (loss) | 9901 | €64,384 | €124,698 | +€60,313 | +93.7% |
| Financial charges | 65/66B | €14 | €123 | +€109 | +784.6% |
| Recurring financial charges | 65 | €14 | €123 | +€109 | +784.6% |
| Profit (loss) for the period before taxes | 9903 | €64,370 | €124,574 | +€60,204 | +93.5% |
| Income taxes | 67/77 | €16,260 | €32,100 | +€15,840 | +97.4% |
| Profit (loss) for the period | 9904 | €48,110 | €92,474 | +€44,364 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,110 | €92,474 | +€44,364 | +92.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.