SMART SKIN SOLUTIONS: 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.
SMART SKIN SOLUTIONS
Largest movements
- Cash +€26,593
up €26,593 (+48.1%), from €55,332 to €81,925
mainly Net result for the year (+€58,489) and Other debts (+€58,489)
- Other debts +€58,489
new in 2025: €58,489
- Tax, wage and social debts -€22,827
down €22,827 (-48.2%), from €47,384 to €24,557
- Trade debts -€9,484
down €9,484 (-83.6%), from €11,351 to €1,867
- Gross operating margin -€2,502
down €2,502 (-3.1%), from €81,631 to €79,129
- Financial income +€1,866
up €1,866 (+772%), from €242 to €2,107
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 | €206,773 | €233,669 | +€26,896 | +13.0% |
| Fixed assets | 21/28 | €6,748 | €7,286 | +€537 | +8.0% |
| Tangible fixed assets | 22/27 | €6,748 | €7,286 | +€537 | +8.0% |
| Furniture and vehicles | 24 | €2,127 | €1,574 | -€553 | -26.0% |
| Other tangible fixed assets | 26 | €4,621 | €5,712 | +€1,090 | +23.6% |
| Current assets | 29/58 | €200,025 | €226,384 | +€26,359 | +13.2% |
| Amounts receivable within one year | 40/41 | €21,642 | €19,765 | -€1,876 | -8.7% |
| Trade receivables | 40 | €14,105 | €5,675 | -€8,430 | -59.8% |
| Other amounts receivable | 41 | €7,537 | €14,090 | +€6,553 | +87.0% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,332 | €81,925 | +€26,593 | +48.1% |
| Deferred charges and accrued income | 490/1 | €23,052 | €24,693 | +€1,642 | +7.1% |
| Total equity and liabilities | 10/49 | €206,773 | €233,669 | +€26,896 | +13.0% |
| Equity | 10/15 | €148,039 | €148,039 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,039 | €144,039 | = | 0.0% |
| Amounts payable | 17/49 | €58,735 | €85,631 | +€26,896 | +45.8% |
| Amounts payable within one year | 42/48 | €58,735 | €84,913 | +€26,178 | +44.6% |
| Trade debts | 44 | €11,351 | €1,867 | -€9,484 | -83.6% |
| Suppliers | 440/4 | €11,351 | €1,867 | -€9,484 | -83.6% |
| Taxes, remuneration and social security | 45 | €47,384 | €24,557 | -€22,827 | -48.2% |
| Taxes | 450/3 | €47,384 | €24,557 | -€22,827 | -48.2% |
| Other amounts payable | 47/48 | - | €58,489 | +€58,489 | |
| Accrued charges and deferred income | 492/3 | - | €718 | +€718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,226 | €1,425 | +€200 | +16.3% |
| Other operating charges | 640/8 | €1,427 | €768 | -€659 | -46.2% |
| Gross operating margin | 9900 | €81,631 | €79,129 | -€2,502 | -3.1% |
| Operating profit (loss) | 9901 | €78,979 | €76,936 | -€2,043 | -2.6% |
| Financial income | 75/76B | €242 | €2,107 | +€1,866 | +772% |
| Recurring financial income | 75 | €242 | €2,107 | +€1,866 | +772% |
| Financial charges | 65/66B | €141 | €358 | +€217 | +154% |
| Recurring financial charges | 65 | €141 | €358 | +€217 | +154% |
| Profit (loss) for the period before taxes | 9903 | €79,079 | €78,684 | -€395 | -0.5% |
| Income taxes | 67/77 | €20,535 | €20,195 | -€340 | -1.7% |
| Profit (loss) for the period | 9904 | €58,544 | €58,489 | -€55 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,544 | €58,489 | -€55 | -0.1% |
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 16 October 2026 via checked.be.