S.M.L. IMPORT - EXPORT: 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.
S.M.L. IMPORT - EXPORT
Largest movements
- Cash -€18,067
down €18,067 (-49.3%), from €36,643 to €18,577
mainly Trade debts (-€9,801) and Other debts (-€8,357)
- Receivables within one year +€439
up €439 (+16.5%), from €2,664 to €3,103
- Trade debts -€9,801
no longer reported in 2025 (was €9,801)
- Other debts -€8,357
no longer reported in 2025 (was €8,357)
- Profit (loss) carried forward +€530
up €530 (+6.1%), from €8,660 to €9,190
- Gross operating margin +€1,769
up €1,769, from -€1,070 to €700
- Other operating charges -€1,331
no longer reported in 2025 (was €1,331)
- Financial charges +€363
up €363 (+265%), from €137 to €500
- Financial income +€331
new in 2025: €331
of which Financial income: +€331
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 | €39,558 | €21,930 | -€17,628 | -44.6% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €39,308 | €21,680 | -€17,628 | -44.8% |
| Amounts receivable within one year | 40/41 | €2,664 | €3,103 | +€439 | +16.5% |
| Other amounts receivable | 41 | €2,664 | €3,103 | +€439 | +16.5% |
| Cash at bank and in hand | 54/58 | €36,643 | €18,577 | -€18,067 | -49.3% |
| Total equity and liabilities | 10/49 | €39,558 | €21,930 | -€17,628 | -44.6% |
| Equity | 10/15 | €21,400 | €21,930 | +€530 | +2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €340 | €340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €340 | €340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €340 | €340 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,660 | €9,190 | +€530 | +6.1% |
| Amounts payable | 17/49 | €18,158 | - | -€18,158 | |
| Amounts payable within one year | 42/48 | €18,158 | - | -€18,158 | |
| Trade debts | 44 | €9,801 | - | -€9,801 | |
| Suppliers | 440/4 | €9,801 | - | -€9,801 | |
| Other amounts payable | 47/48 | €8,357 | - | -€8,357 | |
| Other operating charges | 640/8 | €1,331 | - | -€1,331 | |
| Gross operating margin | 9900 | -€1,070 | €700 | +€1,769 | |
| Operating profit (loss) | 9901 | -€2,401 | €700 | +€3,100 | |
| Financial income | 75/76B | - | €331 | +€331 | |
| Recurring financial income | 75 | - | €331 | +€331 | |
| Non-recurring financial income | 76B | - | €331 | +€331 | |
| Financial charges | 65/66B | €137 | €500 | +€363 | +265% |
| Recurring financial charges | 65 | €137 | €500 | +€363 | +265% |
| Profit (loss) for the period before taxes | 9903 | -€2,537 | €530 | +€3,067 | |
| Profit (loss) for the period | 9904 | -€2,537 | €530 | +€3,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,537 | €530 | +€3,067 |
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 14 October 2026 via checked.be.