SmileBite: what changed
Two fiscal 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.
SmileBite
Largest movements
- Receivables within one year +€9,291
up €9,291 (+129.1%), from €7,196 to €16,487
- Receivables after one year -€5,000
down €5,000 (-38.5%), from €13,000 to €8,000
- Tangible fixed assets +€3,190
up €3,190 (+120.2%), from €2,654 to €5,844
of which Plant, machinery and equipment: +€2,046
- Deferred charges and accrued income -€2,772
down €2,772 (-24.9%), from €11,126 to €8,354
- Other debts +€3,872
up €3,872 (+21.4%), from €18,104 to €21,976
- Gross operating margin +€7,871
up €7,871 (+29.8%), from €26,442 to €34,314
- Taxes +€1,420
up €1,420 (+27.1%), from €5,237 to €6,657
- Depreciation +€948
up €948 (+79.8%), from €1,187 to €2,135
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 | €100,771 | €105,100 | +€4,328 | +4.3% |
| Fixed assets | 21/28 | €2,654 | €5,844 | +€3,190 | +120.2% |
| Tangible fixed assets | 22/27 | €2,654 | €5,844 | +€3,190 | +120.2% |
| Plant, machinery and equipment | 23 | - | €2,046 | +€2,046 | |
| Furniture and vehicles | 24 | €2,654 | €3,798 | +€1,144 | +43.1% |
| Current assets | 29/58 | €98,117 | €99,256 | +€1,138 | +1.2% |
| Amounts receivable after more than one year | 29 | €13,000 | €8,000 | -€5,000 | -38.5% |
| Other amounts receivable | 291 | €13,000 | €8,000 | -€5,000 | -38.5% |
| Amounts receivable within one year | 40/41 | €7,196 | €16,487 | +€9,291 | +129.1% |
| Other amounts receivable | 41 | €7,196 | €16,487 | +€9,291 | +129.1% |
| Cash at bank and in hand | 54/58 | €66,795 | €66,415 | -€380 | -0.6% |
| Deferred charges and accrued income | 490/1 | €11,126 | €8,354 | -€2,772 | -24.9% |
| Total equity and liabilities | 10/49 | €100,771 | €105,100 | +€4,328 | +4.3% |
| Equity | 10/15 | €75,413 | €75,413 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €71,413 | €71,413 | = | 0.0% |
| Distributable reserves | 133 | €71,413 | €71,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,358 | €29,686 | +€4,328 | +17.1% |
| Amounts payable within one year | 42/48 | €25,358 | €29,686 | +€4,328 | +17.1% |
| Trade debts | 44 | €380 | €0 | -€380 | -100.0% |
| Suppliers | 440/4 | €380 | €0 | -€380 | -100.0% |
| Taxes, remuneration and social security | 45 | €6,875 | €7,710 | +€836 | +12.2% |
| Taxes | 450/3 | €4,175 | €5,010 | +€836 | +20.0% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 47/48 | €18,104 | €21,976 | +€3,872 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,187 | €2,135 | +€948 | +79.8% |
| Other operating charges | 640/8 | €807 | €742 | -€66 | -8.1% |
| Gross operating margin | 9900 | €26,442 | €34,314 | +€7,871 | +29.8% |
| Operating profit (loss) | 9901 | €24,448 | €31,437 | +€6,989 | +28.6% |
| Financial income | 75/76B | €0 | €2 | +€1 | +243.2% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +243.2% |
| Financial charges | 65/66B | €47 | €45 | -€2 | -4.5% |
| Recurring financial charges | 65 | €47 | €45 | -€2 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €24,401 | €31,394 | +€6,992 | +28.7% |
| Income taxes | 67/77 | €5,237 | €6,657 | +€1,420 | +27.1% |
| Profit (loss) for the period | 9904 | €19,164 | €24,736 | +€5,572 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,164 | €24,736 | +€5,572 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.