Smile Consult: 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 Consult
Largest movements
- Tangible fixed assets +€31,063
up €31,063 (+6,495%), from €478 to €31,542
- Other debts +€77,274
new in 2025: €77,274
- Profit (loss) carried forward -€60,962
down €60,962 (-97.0%), from €62,847 to €1,885
- Debts after one year +€13,393
new in 2025: €13,393
- Current portion of long-term debt +€6,139
new in 2025: €6,139
- Trade debts -€2,108
down €2,108 (-48.8%), from €4,316 to €2,208
- Depreciation +€7,233
up €7,233 (+5,130%), from €141 to €7,374
- Taxes -€1,907
down €1,907 (-21.1%), from €9,044 to €7,137
- Financial charges +€1,508
up €1,508 (+148%), from €1,021 to €2,529
- Other operating charges +€562
new in 2025: €562
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 | €75,486 | €108,230 | +€32,744 | +43.4% |
| Fixed assets | 21/28 | €478 | €31,542 | +€31,063 | +6,495% |
| Tangible fixed assets | 22/27 | €478 | €31,542 | +€31,063 | +6,495% |
| Furniture and vehicles | 24 | €478 | €31,542 | +€31,063 | +6,495% |
| Current assets | 29/58 | €75,008 | €76,688 | +€1,680 | +2.2% |
| Amounts receivable within one year | 40/41 | €13,129 | €13,967 | +€837 | +6.4% |
| Trade receivables | 40 | €13,129 | €12,100 | -€1,029 | -7.8% |
| Other amounts receivable | 41 | - | €1,867 | +€1,867 | |
| Cash at bank and in hand | 54/58 | €61,878 | €62,608 | +€729 | +1.2% |
| Deferred charges and accrued income | 490/1 | - | €114 | +€114 | |
| Total equity and liabilities | 10/49 | €75,486 | €108,230 | +€32,744 | +43.4% |
| Equity | 10/15 | €65,347 | €4,385 | -€60,962 | -93.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,847 | €1,885 | -€60,962 | -97.0% |
| Amounts payable | 17/49 | €10,139 | €103,845 | +€93,706 | +924% |
| Amounts payable after more than one year | 17 | - | €13,393 | +€13,393 | |
| Financial debts | 170/4 | - | €13,393 | +€13,393 | |
| Amounts payable within one year | 42/48 | €10,139 | €90,452 | +€80,313 | +792% |
| Current portion of amounts payable after more than one year | 42 | - | €6,139 | +€6,139 | |
| Trade debts | 44 | €4,316 | €2,208 | -€2,108 | -48.8% |
| Suppliers | 440/4 | €4,316 | €2,208 | -€2,108 | -48.8% |
| Taxes, remuneration and social security | 45 | €5,824 | €4,831 | -€992 | -17.0% |
| Taxes | 450/3 | €5,824 | €4,831 | -€992 | -17.0% |
| Other amounts payable | 47/48 | - | €77,274 | +€77,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141 | €7,374 | +€7,233 | +5,130% |
| Other operating charges | 640/8 | - | €562 | +€562 | |
| Gross operating margin | 9900 | €41,406 | €41,640 | +€234 | +0.6% |
| Operating profit (loss) | 9901 | €41,265 | €33,704 | -€7,561 | -18.3% |
| Financial charges | 65/66B | €1,021 | €2,529 | +€1,508 | +148% |
| Recurring financial charges | 65 | €1,021 | €2,529 | +€1,508 | +148% |
| Profit (loss) for the period before taxes | 9903 | €40,244 | €31,175 | -€9,069 | -22.5% |
| Income taxes | 67/77 | €9,044 | €7,137 | -€1,907 | -21.1% |
| Profit (loss) for the period | 9904 | €31,200 | €24,038 | -€7,162 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,200 | €24,038 | -€7,162 | -23.0% |
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 17 October 2026 via checked.be.