Interieurbouw Smits: 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.
Interieurbouw Smits
Largest movements
- Cash +€50,779
up €50,779 (+57.1%), from €88,956 to €139,735
mainly Other debts (+€177,841) and Net result for the year (+€71,277)
- Tangible fixed assets -€12,342
down €12,342 (-20.1%), from €61,383 to €49,041
of which Furniture and vehicles: -€8,257
- Receivables within one year +€6,389
up €6,389 (+82.1%), from €7,780 to €14,168
of which Trade receivables: +€7,852
- Other debts +€177,841
up €177,841 (+869%), from €20,464 to €198,305
- Reserves -€121,488
no longer reported in 2025 (was €121,488)
- Tax, wage and social debts -€10,410
down €10,410 (-52.1%), from €19,982 to €9,573
of which Taxes: -€11,760
- Gross operating margin +€10,744
up €10,744 (+10.7%), from €100,180 to €110,924
- Depreciation -€4,361
down €4,361 (-23.7%), from €18,377 to €14,015
- Taxes +€3,085
up €3,085 (+19.5%), from €15,832 to €18,917
- Other operating charges +€2,781
up €2,781 (+243%), from €1,146 to €3,928
- Financial charges +€1,270
up €1,270 (+51.1%), from €2,487 to €3,757
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 | €169,470 | €213,870 | +€44,400 | +26.2% |
| Fixed assets | 21/28 | €61,383 | €49,041 | -€12,342 | -20.1% |
| Tangible fixed assets | 22/27 | €61,383 | €49,041 | -€12,342 | -20.1% |
| Plant, machinery and equipment | 23 | €23,330 | €18,254 | -€5,076 | -21.8% |
| Furniture and vehicles | 24 | €21,386 | €13,128 | -€8,257 | -38.6% |
| Other tangible fixed assets | 26 | €16,667 | €17,659 | +€991 | +5.9% |
| Current assets | 29/58 | €108,087 | €164,829 | +€56,742 | +52.5% |
| Stocks and contracts in progress | 3 | €1,980 | €3,505 | +€1,525 | +77.0% |
| Stocks | 30/36 | - | €1,105 | +€1,105 | |
| Contracts in progress | 37 | €1,980 | €2,400 | +€420 | +21.2% |
| Amounts receivable within one year | 40/41 | €7,780 | €14,168 | +€6,389 | +82.1% |
| Trade receivables | 40 | €3,974 | €11,826 | +€7,852 | +198% |
| Other amounts receivable | 41 | €3,806 | €2,343 | -€1,463 | -38.5% |
| Cash at bank and in hand | 54/58 | €88,956 | €139,735 | +€50,779 | +57.1% |
| Deferred charges and accrued income | 490/1 | €9,371 | €7,420 | -€1,951 | -20.8% |
| Total equity and liabilities | 10/49 | €169,470 | €213,870 | +€44,400 | +26.2% |
| Equity | 10/15 | €124,488 | €3,000 | -€121,488 | -97.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €121,488 | - | -€121,488 | |
| Distributable reserves | 133 | €121,488 | - | -€121,488 | |
| Amounts payable | 17/49 | €44,981 | €210,870 | +€165,888 | +369% |
| Amounts payable within one year | 42/48 | €44,088 | €209,868 | +€165,780 | +376% |
| Trade debts | 44 | €3,641 | €1,990 | -€1,651 | -45.3% |
| Suppliers | 440/4 | €3,641 | €1,990 | -€1,651 | -45.3% |
| Taxes, remuneration and social security | 45 | €19,982 | €9,573 | -€10,410 | -52.1% |
| Taxes | 450/3 | €15,832 | €4,073 | -€11,760 | -74.3% |
| Remuneration and social security | 454/9 | €4,150 | €5,500 | +€1,350 | +32.5% |
| Other amounts payable | 47/48 | €20,464 | €198,305 | +€177,841 | +869% |
| Accrued charges and deferred income | 492/3 | €893 | €1,002 | +€109 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,377 | €14,015 | -€4,361 | -23.7% |
| Other operating charges | 640/8 | €1,146 | €3,928 | +€2,781 | +243% |
| Gross operating margin | 9900 | €100,180 | €110,924 | +€10,744 | +10.7% |
| Operating profit (loss) | 9901 | €80,657 | €92,981 | +€12,324 | +15.3% |
| Financial income | 75/76B | €163 | €970 | +€808 | +497% |
| Recurring financial income | 75 | €163 | €970 | +€808 | +497% |
| Financial charges | 65/66B | €2,487 | €3,757 | +€1,270 | +51.1% |
| Recurring financial charges | 65 | €2,487 | €3,757 | +€1,270 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €78,333 | €90,195 | +€11,861 | +15.1% |
| Income taxes | 67/77 | €15,832 | €18,917 | +€3,085 | +19.5% |
| Profit (loss) for the period | 9904 | €62,501 | €71,277 | +€8,776 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,501 | €71,277 | +€8,776 | +14.0% |
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 29 October 2026 via checked.be.