SHMOOZE: 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.
SHMOOZE
Largest movements
- Receivables within one year -€4,058
down €4,058 (-7.0%), from €58,349 to €54,291
of which Trade receivables: -€3,333
- Tangible fixed assets -€3,191
no longer reported in 2025 (was €3,191)
- Advances received +€4,235
new in 2025: €4,235
- Current portion of long-term debt -€3,311
no longer reported in 2025 (was €3,311)
- Trade debts -€3,113
down €3,113 (-48.3%), from €6,439 to €3,326
- Reserves -€2,361
down €2,361 (-3.5%), from €66,676 to €64,316
of which Distributable reserves: -€2,361
- Gross operating margin -€4,942
down €4,942 (-16.3%), from €30,340 to €25,398
- Depreciation -€4,855
down €4,855 (-60.3%), from €8,046 to €3,191
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 | €215,916 | €210,035 | -€5,880 | -2.7% |
| Fixed assets | 21/28 | €48,976 | €45,785 | -€3,191 | -6.5% |
| Tangible fixed assets | 22/27 | €3,191 | - | -€3,191 | |
| Furniture and vehicles | 24 | €3,191 | - | -€3,191 | |
| Financial fixed assets | 28 | €45,785 | €45,785 | = | 0.0% |
| Current assets | 29/58 | €166,940 | €164,250 | -€2,689 | -1.6% |
| Amounts receivable within one year | 40/41 | €58,349 | €54,291 | -€4,058 | -7.0% |
| Trade receivables | 40 | €57,614 | €54,281 | -€3,333 | -5.8% |
| Other amounts receivable | 41 | €735 | €10 | -€725 | -98.6% |
| Cash at bank and in hand | 54/58 | €104,620 | €106,081 | +€1,460 | +1.4% |
| Deferred charges and accrued income | 490/1 | €3,970 | €3,879 | -€92 | -2.3% |
| Total equity and liabilities | 10/49 | €215,916 | €210,035 | -€5,880 | -2.7% |
| Equity | 10/15 | €181,211 | €178,850 | -€2,361 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €66,676 | €64,316 | -€2,361 | -3.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,264 | €13,264 | = | 0.0% |
| Distributable reserves | 133 | €51,557 | €49,196 | -€2,361 | -4.6% |
| Profit (loss) carried forward | 14 | €108,334 | €108,334 | = | 0.0% |
| Amounts payable | 17/49 | €34,705 | €31,185 | -€3,520 | -10.1% |
| Amounts payable within one year | 42/48 | €34,705 | €31,185 | -€3,520 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €3,311 | - | -€3,311 | |
| Trade debts | 44 | €6,439 | €3,326 | -€3,113 | -48.3% |
| Suppliers | 440/4 | €6,439 | €3,326 | -€3,113 | -48.3% |
| Advances received on contracts in progress | 46 | - | €4,235 | +€4,235 | |
| Taxes, remuneration and social security | 45 | €24,955 | €23,624 | -€1,331 | -5.3% |
| Taxes | 450/3 | €22,135 | €22,214 | +€79 | +0.4% |
| Remuneration and social security | 454/9 | €2,820 | €1,410 | -€1,410 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,046 | €3,191 | -€4,855 | -60.3% |
| Other operating charges | 640/8 | €905 | €922 | +€17 | +1.9% |
| Gross operating margin | 9900 | €30,340 | €25,398 | -€4,942 | -16.3% |
| Operating profit (loss) | 9901 | €21,389 | €21,285 | -€104 | -0.5% |
| Financial income | 75/76B | €317 | €376 | +€59 | +18.6% |
| Recurring financial income | 75 | €317 | €376 | +€59 | +18.6% |
| Financial charges | 65/66B | €315 | €203 | -€111 | -35.3% |
| Recurring financial charges | 65 | €315 | €203 | -€111 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €21,392 | €21,458 | +€66 | +0.3% |
| Income taxes | 67/77 | €6,803 | €7,053 | +€250 | +3.7% |
| Profit (loss) for the period | 9904 | €14,589 | €14,405 | -€185 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,589 | €14,405 | -€185 | -1.3% |
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 9 October 2026 via checked.be.