SMILE CAFE: 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.
SMILE CAFE
Largest movements
- Receivables within one year -€88,226
down €88,226 (-52.1%), from €169,258 to €81,032
of which Trade receivables: -€124,466
- Tangible fixed assets +€45,413
up €45,413 (+418%), from €10,853 to €56,266
of which Furniture and vehicles: +€46,747
- Cash +€18,632
up €18,632 (+48.2%), from €38,642 to €57,274
mainly Receivables within one year (+€88,226) and Depreciation (+€25,429)
- Trade debts -€45,319
down €45,319 (-62.8%), from €72,111 to €26,792
- Profit (loss) carried forward +€11,147
up €11,147 (+13.5%), from €82,738 to €93,885
- Tax, wage and social debts +€9,991
up €9,991 (+16.1%), from €61,904 to €71,895
of which Remuneration and social security: +€6,662
- Gross operating margin -€36,268
down €36,268 (-18.4%), from €196,728 to €160,460
- Taxes -€24,575
down €24,575 (-79.6%), from €30,885 to €6,310
- Depreciation +€15,265
up €15,265 (+150%), from €10,164 to €25,429
- Financial charges +€7,169
up €7,169 (+967%), from €741 to €7,910
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 | €218,753 | €194,572 | -€24,181 | -11.1% |
| Fixed assets | 21/28 | €10,853 | €56,266 | +€45,413 | +418% |
| Tangible fixed assets | 22/27 | €10,853 | €56,266 | +€45,413 | +418% |
| Plant, machinery and equipment | 23 | €3,337 | €2,437 | -€900 | -27.0% |
| Furniture and vehicles | 24 | €7,082 | €53,829 | +€46,747 | +660% |
| Other tangible fixed assets | 26 | €434 | - | -€434 | |
| Current assets | 29/58 | €207,900 | €138,306 | -€69,594 | -33.5% |
| Amounts receivable within one year | 40/41 | €169,258 | €81,032 | -€88,226 | -52.1% |
| Trade receivables | 40 | €158,295 | €33,829 | -€124,466 | -78.6% |
| Other amounts receivable | 41 | €10,963 | €47,203 | +€36,240 | +331% |
| Cash at bank and in hand | 54/58 | €38,642 | €57,274 | +€18,632 | +48.2% |
| Total equity and liabilities | 10/49 | €218,753 | €194,572 | -€24,181 | -11.1% |
| Equity | 10/15 | €84,738 | €95,885 | +€11,147 | +13.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,738 | €93,885 | +€11,147 | +13.5% |
| Amounts payable | 17/49 | €134,015 | €98,687 | -€35,328 | -26.4% |
| Amounts payable within one year | 42/48 | €134,015 | €98,687 | -€35,328 | -26.4% |
| Trade debts | 44 | €72,111 | €26,792 | -€45,319 | -62.8% |
| Suppliers | 440/4 | €72,111 | €26,792 | -€45,319 | -62.8% |
| Taxes, remuneration and social security | 45 | €61,904 | €71,895 | +€9,991 | +16.1% |
| Taxes | 450/3 | €43,859 | €47,188 | +€3,329 | +7.6% |
| Remuneration and social security | 454/9 | €18,045 | €24,707 | +€6,662 | +36.9% |
| Remuneration, social security and pensions | 62 | €106,769 | €107,822 | +€1,053 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,164 | €25,429 | +€15,265 | +150% |
| Other operating charges | 640/8 | €2,301 | €3,418 | +€1,117 | +48.5% |
| Gross operating margin | 9900 | €196,728 | €160,460 | -€36,268 | -18.4% |
| Operating profit (loss) | 9901 | €77,494 | €23,791 | -€53,703 | -69.3% |
| Financial income | 75/76B | - | €1,576 | +€1,576 | |
| Recurring financial income | 75 | - | €1,576 | +€1,576 | |
| Financial charges | 65/66B | €741 | €7,910 | +€7,169 | +967% |
| Recurring financial charges | 65 | €741 | €7,910 | +€7,169 | +967% |
| Profit (loss) for the period before taxes | 9903 | €76,753 | €17,457 | -€59,296 | -77.3% |
| Income taxes | 67/77 | €30,885 | €6,310 | -€24,575 | -79.6% |
| Profit (loss) for the period | 9904 | €45,868 | €11,147 | -€34,721 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,868 | €11,147 | -€34,721 | -75.7% |
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 15 October 2026 via checked.be.