Smile Impact: 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 Impact
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€803
up €803 (+90.6%), from -€886 to -€83
- Other operating charges +€280
up €280 (+57.0%), from €492 to €772
- Financial charges +€135
up €135 (+88.1%), from €153 to €288
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,716 | €520,865 | -€1,852 | -0.4% |
| Fixed assets | 21/28 | €520,000 | €520,000 | = | 0.0% |
| Financial fixed assets | 28 | €520,000 | €520,000 | = | 0.0% |
| Current assets | 29/58 | €2,716 | €865 | -€1,852 | -68.2% |
| Cash at bank and in hand | 54/58 | €2,716 | €865 | -€1,852 | -68.2% |
| Total equity and liabilities | 10/49 | €522,716 | €520,865 | -€1,852 | -0.4% |
| Equity | 10/15 | €53,725 | €52,365 | -€1,360 | -2.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,775 | -€9,135 | -€1,360 | -17.5% |
| Amounts payable | 17/49 | €468,992 | €468,500 | -€492 | -0.1% |
| Amounts payable within one year | 42/48 | €468,992 | €468,500 | -€492 | -0.1% |
| Trade debts | 44 | €492 | - | -€492 | |
| Suppliers | 440/4 | €492 | - | -€492 | |
| Other amounts payable | 47/48 | €468,500 | €468,500 | = | 0.0% |
| Other operating charges | 640/8 | €492 | €772 | +€280 | +57.0% |
| Gross operating margin | 9900 | -€886 | -€83 | +€803 | +90.6% |
| Operating profit (loss) | 9901 | -€1,378 | -€855 | +€523 | +38.0% |
| Financial charges | 65/66B | €153 | €288 | +€135 | +88.1% |
| Recurring financial charges | 65 | €153 | €288 | +€135 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,531 | -€1,143 | +€388 | +25.3% |
| Profit (loss) for the period | 9904 | -€1,531 | -€1,143 | +€388 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,531 | -€1,143 | +€388 | +25.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.