SMEETS SRL: 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.
SMEETS SRL
Largest movements
- Receivables within one year +€17,486
up €17,486 (+31.4%), from €55,647 to €73,133
of which Trade receivables: +€16,852
- Stocks and contracts +€11,667
up €11,667 (+169%), from €6,888 to €18,555
- Tangible fixed assets -€11,436
down €11,436 (-28.2%), from €40,498 to €29,061
of which Furniture and vehicles: -€11,394
- Cash -€5,947
down €5,947 (-32.7%), from €18,210 to €12,263
mainly Receivables within one year (-€17,486) and Stocks and contracts (-€11,667)
- Trade debts +€15,984
up €15,984 (+72.0%), from €22,201 to €38,184
- Debts after one year -€7,027
down €7,027 (-27.5%), from €25,593 to €18,566
- Other debts -€3,566
no longer reported in 2025 (was €3,566)
- Tax, wage and social debts +€2,849
up €2,849 (+17.0%), from €16,765 to €19,614
- Profit (loss) carried forward +€2,091
up €2,091 (+6.2%), from €33,542 to €35,633
- Other operating charges -€14,702
down €14,702 (-82.9%), from €17,745 to €3,043
- Financial income -€9,443
no longer reported in 2025 (was €9,443)
- Depreciation +€7,113
up €7,113 (+61.3%), from €11,610 to €18,723
- Gross operating margin -€6,984
down €6,984 (-20.0%), from €34,865 to €27,881
- Taxes -€5,727
down €5,727 (-82.5%), from €6,940 to €1,214
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 | €122,739 | €133,425 | +€10,686 | +8.7% |
| Fixed assets | 21/28 | €40,498 | €29,061 | -€11,436 | -28.2% |
| Tangible fixed assets | 22/27 | €40,498 | €29,061 | -€11,436 | -28.2% |
| Plant, machinery and equipment | 23 | €42 | - | -€42 | |
| Furniture and vehicles | 24 | €40,456 | €29,061 | -€11,394 | -28.2% |
| Current assets | 29/58 | €82,241 | €104,363 | +€22,122 | +26.9% |
| Stocks and contracts in progress | 3 | €6,888 | €18,555 | +€11,667 | +169% |
| Stocks | 30/36 | €6,888 | €18,555 | +€11,667 | +169% |
| Amounts receivable within one year | 40/41 | €55,647 | €73,133 | +€17,486 | +31.4% |
| Trade receivables | 40 | €46,540 | €63,392 | +€16,852 | +36.2% |
| Other amounts receivable | 41 | €9,108 | €9,741 | +€634 | +7.0% |
| Cash at bank and in hand | 54/58 | €18,210 | €12,263 | -€5,947 | -32.7% |
| Deferred charges and accrued income | 490/1 | €1,496 | €413 | -€1,083 | -72.4% |
| Total equity and liabilities | 10/49 | €122,739 | €133,425 | +€10,686 | +8.7% |
| Equity | 10/15 | €47,942 | €50,033 | +€2,091 | +4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,542 | €35,633 | +€2,091 | +6.2% |
| Amounts payable | 17/49 | €74,797 | €83,392 | +€8,595 | +11.5% |
| Amounts payable after more than one year | 17 | €25,593 | €18,566 | -€7,027 | -27.5% |
| Financial debts | 170/4 | €25,593 | €18,566 | -€7,027 | -27.5% |
| Amounts payable within one year | 42/48 | €49,203 | €64,825 | +€15,622 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €6,672 | €7,027 | +€355 | +5.3% |
| Trade debts | 44 | €22,201 | €38,184 | +€15,984 | +72.0% |
| Suppliers | 440/4 | €22,201 | €38,184 | +€15,984 | +72.0% |
| Taxes, remuneration and social security | 45 | €16,765 | €19,614 | +€2,849 | +17.0% |
| Taxes | 450/3 | €16,765 | €19,614 | +€2,849 | +17.0% |
| Other amounts payable | 47/48 | €3,566 | - | -€3,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,610 | €18,723 | +€7,113 | +61.3% |
| Other operating charges | 640/8 | €17,745 | €3,043 | -€14,702 | -82.9% |
| Gross operating margin | 9900 | €34,865 | €27,881 | -€6,984 | -20.0% |
| Operating profit (loss) | 9901 | €5,510 | €6,115 | +€605 | +11.0% |
| Financial income | 75/76B | €9,443 | - | -€9,443 | |
| Recurring financial income | 75 | €9,443 | - | -€9,443 | |
| Financial charges | 65/66B | €1,780 | €2,811 | +€1,031 | +57.9% |
| Recurring financial charges | 65 | €1,780 | €2,811 | +€1,031 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | €13,173 | €3,304 | -€9,869 | -74.9% |
| Income taxes | 67/77 | €6,940 | €1,214 | -€5,727 | -82.5% |
| Profit (loss) for the period | 9904 | €6,233 | €2,091 | -€4,142 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,233 | €2,091 | -€4,142 | -66.5% |
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 1 November 2026 via checked.be.