OH SMILE: 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.
OH SMILE
Largest movements
- Cash +€31,948
up €31,948 (+77.7%), from €41,107 to €73,055
mainly Net result for the year (+€56,779) and Other debts (+€15,000)
- Receivables within one year +€22,645
up €22,645 (+2,608%), from €868 to €23,514
- Tangible fixed assets +€2,727
new in 2025: €2,727
- Profit (loss) carried forward +€41,779
up €41,779 (+181%), from €23,119 to €64,898
- Other debts +€15,000
new in 2025: €15,000
- Tax, wage and social debts +€7,352
up €7,352 (+101%), from €7,291 to €14,643
- Trade debts -€6,811
down €6,811 (-90.0%), from €7,565 to €754
- Gross operating margin +€41,922
up €41,922 (+141%), from €29,644 to €71,566
- Taxes +€7,313
up €7,313 (+118%), from €6,210 to €13,523
- Depreciation +€798
new in 2025: €798
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 | €41,975 | €99,296 | +€57,320 | +137% |
| Fixed assets | 21/28 | - | €2,727 | +€2,727 | |
| Tangible fixed assets | 22/27 | - | €2,727 | +€2,727 | |
| Furniture and vehicles | 24 | - | €2,727 | +€2,727 | |
| Current assets | 29/58 | €41,975 | €96,568 | +€54,593 | +130% |
| Amounts receivable within one year | 40/41 | €868 | €23,514 | +€22,645 | +2,608% |
| Other amounts receivable | 41 | €868 | €23,514 | +€22,645 | +2,608% |
| Cash at bank and in hand | 54/58 | €41,107 | €73,055 | +€31,948 | +77.7% |
| Total equity and liabilities | 10/49 | €41,975 | €99,296 | +€57,320 | +137% |
| Equity | 10/15 | €27,119 | €68,898 | +€41,779 | +154% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,119 | €64,898 | +€41,779 | +181% |
| Amounts payable | 17/49 | €14,856 | €30,397 | +€15,541 | +105% |
| Amounts payable within one year | 42/48 | €14,856 | €30,397 | +€15,541 | +105% |
| Trade debts | 44 | €7,565 | €754 | -€6,811 | -90.0% |
| Suppliers | 440/4 | €7,565 | €754 | -€6,811 | -90.0% |
| Taxes, remuneration and social security | 45 | €7,291 | €14,643 | +€7,352 | +101% |
| Taxes | 450/3 | €7,291 | €14,643 | +€7,352 | +101% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €798 | +€798 | |
| Other operating charges | 640/8 | €162 | €400 | +€237 | +146% |
| Gross operating margin | 9900 | €29,644 | €71,566 | +€41,922 | +141% |
| Operating profit (loss) | 9901 | €29,481 | €70,369 | +€40,887 | +139% |
| Financial charges | 65/66B | €153 | €66 | -€86 | -56.6% |
| Recurring financial charges | 65 | €153 | €66 | -€86 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €29,329 | €70,302 | +€40,973 | +140% |
| Income taxes | 67/77 | €6,210 | €13,523 | +€7,313 | +118% |
| Profit (loss) for the period | 9904 | €23,119 | €56,779 | +€33,661 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €23,119 | €56,779 | +€33,661 | +146% |
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 21 October 2026 via checked.be.