SMILE CLEANING: 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 CLEANING
Largest movements
- Receivables within one year +€24,564
up €24,564 (+7.3%), from €337,521 to €362,085
of which Trade receivables: +€41,452
- Deferred charges and accrued income -€22,463
down €22,463 (-25.7%), from €87,420 to €64,957
- Cash +€17,858
up €17,858 (+112%), from €15,945 to €33,802
mainly Net result for the year (+€52,769) and Tax, wage and social debts (+€31,759)
- Trade debts -€75,848
down €75,848 (-13.4%), from €565,509 to €489,661
- Profit (loss) carried forward +€52,769
up €52,769 (+40.7%), from -€129,684 to -€76,914
- Tax, wage and social debts +€31,759
up €31,759 (+81.2%), from €39,099 to €70,859
of which Remuneration and social security: +€30,434
- Other debts +€7,664
new in 2025: €7,664
- Gross operating margin +€98,511
up €98,511 (+8.8%), from €1.1m to €1.2m
- Staff costs +€70,714
up €70,714 (+6.9%), from €1.0m to €1.1m
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 | €510,684 | €528,974 | +€18,290 | +3.6% |
| Fixed assets | 21/28 | €68,299 | €66,594 | -€1,704 | -2.5% |
| Intangible fixed assets | 21 | €25,000 | €25,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €39,999 | €37,064 | -€2,934 | -7.3% |
| Plant, machinery and equipment | 23 | €6,351 | €5,940 | -€411 | -6.5% |
| Furniture and vehicles | 24 | €32,298 | €30,333 | -€1,965 | -6.1% |
| Other tangible fixed assets | 26 | €1,350 | €791 | -€558 | -41.4% |
| Financial fixed assets | 28 | €3,300 | €4,530 | +€1,230 | +37.3% |
| Current assets | 29/58 | €442,386 | €462,380 | +€19,994 | +4.5% |
| Stocks and contracts in progress | 3 | €1,500 | €1,535 | +€35 | +2.3% |
| Stocks | 30/36 | €1,500 | €1,535 | +€35 | +2.3% |
| Amounts receivable within one year | 40/41 | €337,521 | €362,085 | +€24,564 | +7.3% |
| Trade receivables | 40 | €179,706 | €221,158 | +€41,452 | +23.1% |
| Other amounts receivable | 41 | €157,815 | €140,927 | -€16,888 | -10.7% |
| Cash at bank and in hand | 54/58 | €15,945 | €33,802 | +€17,858 | +112% |
| Deferred charges and accrued income | 490/1 | €87,420 | €64,957 | -€22,463 | -25.7% |
| Total equity and liabilities | 10/49 | €510,684 | €528,974 | +€18,290 | +3.6% |
| Equity | 10/15 | -€93,924 | -€41,154 | +€52,769 | +56.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €10,760 | €10,760 | = | 0.0% |
| Distributable reserves | 133 | €10,760 | €10,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,684 | -€76,914 | +€52,769 | +40.7% |
| Amounts payable | 17/49 | €604,608 | €570,128 | -€34,480 | -5.7% |
| Amounts payable within one year | 42/48 | €604,608 | €570,128 | -€34,480 | -5.7% |
| Financial debts | 43 | - | €1,946 | +€1,946 | |
| Credit institutions | 430/8 | - | €1,946 | +€1,946 | |
| Trade debts | 44 | €565,509 | €489,661 | -€75,848 | -13.4% |
| Suppliers | 440/4 | €565,509 | €489,661 | -€75,848 | -13.4% |
| Taxes, remuneration and social security | 45 | €39,099 | €70,859 | +€31,759 | +81.2% |
| Taxes | 450/3 | €12,316 | €13,642 | +€1,326 | +10.8% |
| Remuneration and social security | 454/9 | €26,783 | €57,217 | +€30,434 | +114% |
| Other amounts payable | 47/48 | - | €7,664 | +€7,664 | |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €1,029,837 | €1,100,551 | +€70,714 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,733 | €19,405 | +€5,672 | +41.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€306 | - | +€306 | |
| Other operating charges | 640/8 | €2,308 | €3,296 | +€988 | +42.8% |
| Non-recurring operating charges | 66A | - | €16,817 | +€16,817 | |
| Gross operating margin | 9900 | €1,121,607 | €1,220,118 | +€98,511 | +8.8% |
| Operating profit (loss) | 9901 | €76,035 | €80,049 | +€4,014 | +5.3% |
| Financial income | 75/76B | €50 | €78 | +€28 | +54.6% |
| Recurring financial income | 75 | €50 | €78 | +€28 | +54.6% |
| Financial charges | 65/66B | €18,567 | €27,367 | +€8,799 | +47.4% |
| Recurring financial charges | 65 | €18,567 | €27,367 | +€8,799 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €57,518 | €52,760 | -€4,758 | -8.3% |
| Income taxes | 67/77 | €331 | -€9 | -€340 | |
| Profit (loss) for the period | 9904 | €57,187 | €52,769 | -€4,418 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,187 | €52,769 | -€4,418 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.