Do It Smood: 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.
Do It Smood
Largest movements
- Receivables within one year +€84,043
up €84,043 (+207.7%), from €40,458 to €124,501
of which Trade receivables: +€84,043
- Cash -€59,456
down €59,456 (-60.4%), from €98,429 to €38,973
mainly Receivables within one year (-€84,043) and Tax, wage and social debts (-€4,186)
- Other debts +€24,822
up €24,822 (+55.4%), from €44,795 to €69,617
- Profit (loss) carried forward +€5,569
up €5,569 (+16.6%), from -€33,621 to -€28,052
- Tax, wage and social debts -€4,186
down €4,186 (-19.1%), from €21,858 to €17,672
of which Remuneration and social security: -€2,425
- Reserves -€3,396
down €3,396 (-4.6%), from €73,647 to €70,251
of which Distributable reserves: -€3,396
- Gross operating margin +€35,138
up €35,138, from -€27,286 to €7,851
- Depreciation -€513
down €513 (-28.5%), from €1,800 to €1,287
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 | €146,171 | €170,241 | +€24,070 | +16.5% |
| Fixed assets | 21/28 | €2,199 | €912 | -€1,287 | -58.5% |
| Tangible fixed assets | 22/27 | €1,993 | €706 | -€1,287 | -64.6% |
| Plant, machinery and equipment | 23 | €1,122 | €438 | -€684 | -61.0% |
| Furniture and vehicles | 24 | €872 | €269 | -€603 | -69.2% |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €143,972 | €169,329 | +€25,357 | +17.6% |
| Stocks and contracts in progress | 3 | €2,804 | €2,862 | +€58 | +2.1% |
| Contracts in progress | 37 | €2,804 | €2,862 | +€58 | +2.1% |
| Amounts receivable within one year | 40/41 | €40,458 | €124,501 | +€84,043 | +207.7% |
| Trade receivables | 40 | €30,458 | €114,501 | +€84,043 | +275.9% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,429 | €38,973 | -€59,456 | -60.4% |
| Deferred charges and accrued income | 490/1 | €2,281 | €2,993 | +€713 | +31.3% |
| Total equity and liabilities | 10/49 | €146,171 | €170,241 | +€24,070 | +16.5% |
| Equity | 10/15 | €73,988 | €76,160 | +€2,172 | +2.9% |
| Contributions | 10/11 | €33,961 | €33,961 | = | 0.0% |
| Reserves | 13 | €73,647 | €70,251 | -€3,396 | -4.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €73,647 | €70,251 | -€3,396 | -4.6% |
| Profit (loss) carried forward | 14 | -€33,621 | -€28,052 | +€5,569 | +16.6% |
| Amounts payable | 17/49 | €72,183 | €94,081 | +€21,898 | +30.3% |
| Amounts payable within one year | 42/48 | €68,742 | €90,771 | +€22,028 | +32.0% |
| Trade debts | 44 | €2,089 | €3,482 | +€1,392 | +66.6% |
| Suppliers | 440/4 | €2,089 | €3,482 | +€1,392 | +66.6% |
| Taxes, remuneration and social security | 45 | €21,858 | €17,672 | -€4,186 | -19.1% |
| Taxes | 450/3 | €19,433 | €17,672 | -€1,761 | -9.1% |
| Remuneration and social security | 454/9 | €2,425 | €0 | -€2,425 | -100.0% |
| Other amounts payable | 47/48 | €44,795 | €69,617 | +€24,822 | +55.4% |
| Accrued charges and deferred income | 492/3 | €3,441 | €3,310 | -€131 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,800 | €1,287 | -€513 | -28.5% |
| Other operating charges | 640/8 | €905 | €848 | -€57 | -6.3% |
| Gross operating margin | 9900 | -€27,286 | €7,851 | +€35,138 | |
| Operating profit (loss) | 9901 | -€29,992 | €5,716 | +€35,708 | |
| Financial income | 75/76B | €0 | €3 | +€3 | +2508.3% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +2508.3% |
| Financial charges | 65/66B | €3,629 | €3,547 | -€82 | -2.3% |
| Recurring financial charges | 65 | €3,629 | €3,547 | -€82 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€33,621 | €2,172 | +€35,794 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€33,621 | €2,172 | +€35,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,621 | €2,172 | +€35,794 |
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 2 October 2026 via checked.be.