SMILY: 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.
SMILY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€288
down €288 (-0.3%), from -€109,636 to -€109,923
- Trade debts +€288
up €288 (+1.3%), from €22,624 to €22,912
- Gross operating margin -€288
new in 2025: -€288
- Purchases and services +€288
new in 2025: €288
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €7,963 | €7,963 | = | 0.0% |
| Current assets | 29/58 | €7,963 | €7,963 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,962 | €7,962 | = | 0.0% |
| Trade receivables | 40 | €6,588 | €6,588 | = | 0.0% |
| Other amounts receivable | 41 | €1,374 | €1,374 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,963 | €7,963 | = | 0.0% |
| Equity | 10/15 | -€91,036 | -€91,323 | -€288 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,636 | -€109,923 | -€288 | -0.3% |
| Amounts payable | 17/49 | €98,999 | €99,287 | +€288 | +0.3% |
| Amounts payable within one year | 42/48 | €98,999 | €99,287 | +€288 | +0.3% |
| Trade debts | 44 | €22,624 | €22,912 | +€288 | +1.3% |
| Suppliers | 440/4 | €22,624 | €22,912 | +€288 | +1.3% |
| Other amounts payable | 47/48 | €76,375 | €76,375 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €288 | +€288 | |
| Gross operating margin | 9900 | - | -€288 | -€288 | |
| Operating profit (loss) | 9901 | - | -€288 | -€288 | |
| Profit (loss) for the period before taxes | 9903 | - | -€288 | -€288 | |
| Profit (loss) for the period | 9904 | - | -€288 | -€288 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€288 | -€288 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.