SmileXpert: 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.
SmileXpert
Largest movements
- Deferred charges and accrued income +€15,117
up €15,117 (+90.1%), from €16,784 to €31,901
- Cash +€9,261
up €9,261 (+42.3%), from €21,874 to €31,135
mainly Net result for the year (+€25,442) and Tax, wage and social debts (+€4,394)
- Tangible fixed assets +€852
new in 2025: €852
- Profit (loss) carried forward +€25,442
up €25,442 (+120%), from €21,164 to €46,605
- Tax, wage and social debts +€4,394
up €4,394 (+42.3%), from €10,389 to €14,783
of which Taxes: +€7,394
- Accrued charges and deferred income -€2,522
no longer reported in 2025 (was €2,522)
- Trade debts -€2,084
no longer reported in 2025 (was €2,084)
- Gross operating margin +€5,853
up €5,853 (+20.1%), from €29,142 to €34,995
- Taxes +€2,404
up €2,404 (+44.6%), from €5,389 to €7,794
- Other operating charges -€2,088
down €2,088 (-81.2%), from €2,572 to €484
- Financial charges +€1,091
up €1,091 (+6,232%), from €18 to €1,108
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 | €38,659 | €63,888 | +€25,229 | +65.3% |
| Fixed assets | 21/28 | - | €852 | +€852 | |
| Tangible fixed assets | 22/27 | - | €852 | +€852 | |
| Furniture and vehicles | 24 | - | €852 | +€852 | |
| Current assets | 29/58 | €38,659 | €63,036 | +€24,378 | +63.1% |
| Cash at bank and in hand | 54/58 | €21,874 | €31,135 | +€9,261 | +42.3% |
| Deferred charges and accrued income | 490/1 | €16,784 | €31,901 | +€15,117 | +90.1% |
| Total equity and liabilities | 10/49 | €38,659 | €63,888 | +€25,229 | +65.3% |
| Equity | 10/15 | €23,664 | €49,105 | +€25,442 | +108% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,164 | €46,605 | +€25,442 | +120% |
| Amounts payable | 17/49 | €14,995 | €14,783 | -€212 | -1.4% |
| Amounts payable within one year | 42/48 | €12,473 | €14,783 | +€2,310 | +18.5% |
| Trade debts | 44 | €2,084 | - | -€2,084 | |
| Suppliers | 440/4 | €2,084 | - | -€2,084 | |
| Taxes, remuneration and social security | 45 | €10,389 | €14,783 | +€4,394 | +42.3% |
| Taxes | 450/3 | €7,389 | €14,783 | +€7,394 | +100% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Accrued charges and deferred income | 492/3 | €2,522 | - | -€2,522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €167 | +€167 | |
| Other operating charges | 640/8 | €2,572 | €484 | -€2,088 | -81.2% |
| Gross operating margin | 9900 | €29,142 | €34,995 | +€5,853 | +20.1% |
| Operating profit (loss) | 9901 | €26,570 | €34,343 | +€7,773 | +29.3% |
| Financial charges | 65/66B | €18 | €1,108 | +€1,091 | +6,232% |
| Recurring financial charges | 65 | €18 | €1,108 | +€1,091 | +6,232% |
| Profit (loss) for the period before taxes | 9903 | €26,553 | €33,235 | +€6,682 | +25.2% |
| Income taxes | 67/77 | €5,389 | €7,794 | +€2,404 | +44.6% |
| Profit (loss) for the period | 9904 | €21,164 | €25,442 | +€4,278 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,164 | €25,442 | +€4,278 | +20.2% |
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 20 October 2026 via checked.be.