SMI COMPTA: 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.
SMI COMPTA
Largest movements
- Current investments +€48,260
up €48,260 (+96.5%), from €50,000 to €98,260
- Deferred charges and accrued income +€8,647
new in 2025: €8,647
- Tangible fixed assets +€8,424
up €8,424 (+468.0%), from €1,800 to €10,224
of which Other tangible fixed assets: +€8,784
- Cash +€5,535
up €5,535 (+48.7%), from €11,371 to €16,906
mainly Net result for the year (+€46,989) and Tax, wage and social debts (+€23,473)
- Reserves +€46,000
up €46,000 (+90.2%), from €51,000 to €97,000
- Tax, wage and social debts +€23,473
up €23,473 (+218.5%), from €10,741 to €34,214
- Turnover -€6,668
down €6,668 (-6.0%), from €110,670 to €104,002
- Gross operating margin -€6,176
down €6,176 (-7.9%), from €77,993 to €71,817
- Taxes -€2,784
down €2,784 (-10.8%), from €25,800 to €23,016
- Depreciation +€1,879
new in 2025: €1,879
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 | €65,609 | €137,161 | +€71,552 | +109.1% |
| Fixed assets | 21/28 | €1,800 | €10,224 | +€8,424 | +468.0% |
| Tangible fixed assets | 22/27 | €1,800 | €10,224 | +€8,424 | +468.0% |
| Furniture and vehicles | 24 | €1,800 | €1,440 | -€360 | -20.0% |
| Other tangible fixed assets | 26 | - | €8,784 | +€8,784 | |
| Current assets | 29/58 | €63,809 | €126,937 | +€63,128 | +98.9% |
| Amounts receivable within one year | 40/41 | €2,438 | €3,124 | +€686 | +28.1% |
| Trade receivables | 40 | €2,438 | €3,124 | +€686 | +28.1% |
| Current investments | 50/53 | €50,000 | €98,260 | +€48,260 | +96.5% |
| Cash at bank and in hand | 54/58 | €11,371 | €16,906 | +€5,535 | +48.7% |
| Deferred charges and accrued income | 490/1 | - | €8,647 | +€8,647 | |
| Total equity and liabilities | 10/49 | €65,609 | €137,161 | +€71,552 | +109.1% |
| Equity | 10/15 | €53,824 | €100,813 | +€46,989 | +87.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €51,000 | €97,000 | +€46,000 | +90.2% |
| Distributable reserves | 133 | €51,000 | €97,000 | +€46,000 | +90.2% |
| Profit (loss) carried forward | 14 | €824 | €1,813 | +€989 | +120.0% |
| Amounts payable | 17/49 | €11,785 | €36,348 | +€24,563 | +208.4% |
| Amounts payable within one year | 42/48 | €11,785 | €36,348 | +€24,563 | +208.4% |
| Trade debts | 44 | €1,044 | €2,134 | +€1,090 | +104.4% |
| Suppliers | 440/4 | €1,044 | €2,134 | +€1,090 | +104.4% |
| Taxes, remuneration and social security | 45 | €10,741 | €34,214 | +€23,473 | +218.5% |
| Taxes | 450/3 | €10,741 | €34,214 | +€23,473 | +218.5% |
| Turnover | 70 | €110,670 | €104,002 | -€6,668 | -6.0% |
| Non-recurring operating income | 76A | €30 | - | -€30 | |
| Goods, raw materials, services and sundry goods | 60/61 | €32,677 | €32,185 | -€492 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,879 | +€1,879 | |
| Other operating charges | 640/8 | €339 | €163 | -€176 | -51.9% |
| Gross operating margin | 9900 | €77,993 | €71,817 | -€6,176 | -7.9% |
| Operating profit (loss) | 9901 | €77,654 | €69,775 | -€7,879 | -10.1% |
| Financial income | 75/76B | - | €260 | +€260 | |
| Recurring financial income | 75 | - | €260 | +€260 | |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €77,624 | €70,005 | -€7,619 | -9.8% |
| Income taxes | 67/77 | €25,800 | €23,016 | -€2,784 | -10.8% |
| Profit (loss) for the period | 9904 | €51,824 | €46,989 | -€4,835 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,824 | €46,989 | -€4,835 | -9.3% |
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.