JSmile: 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.
JSmile
Largest movements
- Cash +€26,684
up €26,684 (+165.7%), from €16,107 to €42,791
mainly Net result for the year (+€29,072) and Receivables within one year (+€7,105)
- Receivables within one year -€7,105
down €7,105 (-42.7%), from €16,634 to €9,530
- Deferred charges and accrued income -€2,293
down €2,293 (-17.7%), from €12,986 to €10,693
- Tangible fixed assets +€751
up €751, from €0 to €751
- Profit (loss) carried forward +€29,072
up €29,072 (+97.0%), from €29,958 to €59,029
- Trade debts -€10,699
down €10,699 (-99.3%), from €10,769 to €71
- Gross operating margin -€4,632
down €4,632 (-11.4%), from €40,771 to €36,140
- Depreciation -€2,087
down €2,087 (-94.9%), from €2,198 to €112
- Taxes -€1,606
down €1,606 (-18.9%), from €8,500 to €6,894
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 | €45,727 | €63,764 | +€18,036 | +39.4% |
| Fixed assets | 21/28 | €0 | €751 | +€751 | |
| Tangible fixed assets | 22/27 | €0 | €751 | +€751 | |
| Furniture and vehicles | 24 | €0 | €751 | +€751 | |
| Current assets | 29/58 | €45,727 | €63,013 | +€17,286 | +37.8% |
| Amounts receivable within one year | 40/41 | €16,634 | €9,530 | -€7,105 | -42.7% |
| Other amounts receivable | 41 | €16,634 | €9,530 | -€7,105 | -42.7% |
| Cash at bank and in hand | 54/58 | €16,107 | €42,791 | +€26,684 | +165.7% |
| Deferred charges and accrued income | 490/1 | €12,986 | €10,693 | -€2,293 | -17.7% |
| Total equity and liabilities | 10/49 | €45,727 | €63,764 | +€18,036 | +39.4% |
| Equity | 10/15 | €32,958 | €62,029 | +€29,072 | +88.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,958 | €59,029 | +€29,072 | +97.0% |
| Amounts payable | 17/49 | €12,769 | €1,734 | -€11,035 | -86.4% |
| Amounts payable within one year | 42/48 | €12,769 | €1,734 | -€11,035 | -86.4% |
| Trade debts | 44 | €10,769 | €71 | -€10,699 | -99.3% |
| Suppliers | 440/4 | €10,769 | €71 | -€10,699 | -99.3% |
| Taxes, remuneration and social security | 45 | €2,000 | €1,663 | -€337 | -16.8% |
| Remuneration and social security | 454/9 | €2,000 | €1,663 | -€337 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,198 | €112 | -€2,087 | -94.9% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €40,771 | €36,140 | -€4,632 | -11.4% |
| Operating profit (loss) | 9901 | €38,186 | €36,028 | -€2,158 | -5.7% |
| Financial income | 75/76B | €302 | - | -€302 | |
| Recurring financial income | 75 | €302 | - | -€302 | |
| Financial charges | 65/66B | €30 | €62 | +€32 | +106.0% |
| Recurring financial charges | 65 | €30 | €62 | +€32 | +106.0% |
| Profit (loss) for the period before taxes | 9903 | €38,458 | €35,966 | -€2,492 | -6.5% |
| Income taxes | 67/77 | €8,500 | €6,894 | -€1,606 | -18.9% |
| Profit (loss) for the period | 9904 | €29,958 | €29,072 | -€886 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,958 | €29,072 | -€886 | -3.0% |
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 4 October 2026 via checked.be.