SMOKE CATERING: 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.
SMOKE CATERING
Largest movements
- Tangible fixed assets +€11,016
up €11,016 (+41.1%), from €26,825 to €37,841
of which Plant, machinery and equipment: +€12,403
- Cash -€5,962
down €5,962 (-31.4%), from €19,005 to €13,043
mainly Investment in fixed assets (net) (-€21,882) and Other debts (-€6,010)
- Receivables within one year +€3,921
up €3,921 (+423%), from €928 to €4,849
- Stocks and contracts -€2,387
down €2,387 (-24.6%), from €9,704 to €7,318
- Other debts -€6,010
down €6,010 (-15.8%), from €37,983 to €31,972
- Profit (loss) carried forward +€5,533
up €5,533 (+77.8%), from €7,114 to €12,646
- Short-term financial debts +€4,667
new in 2025: €4,667
- Trade debts +€1,691
up €1,691 (+59.1%), from €2,863 to €4,555
- Tax, wage and social debts +€742
up €742 (+12.3%), from €6,047 to €6,789
of which Remuneration and social security: +€2,125
- Staff costs +€18,693
up €18,693 (+94.3%), from €19,822 to €38,515
- Gross operating margin +€10,930
up €10,930 (+20.4%), from €53,453 to €64,384
- Financial charges +€5,633
up €5,633 (+4,080%), from €138 to €5,772
- Depreciation +€1,942
up €1,942 (+21.0%), from €9,263 to €11,205
- Taxes +€824
up €824 (+35.7%), from €2,308 to €3,132
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 | €57,380 | €63,629 | +€6,249 | +10.9% |
| Fixed assets | 21/28 | €27,743 | €38,420 | +€10,677 | +38.5% |
| Intangible fixed assets | 21 | €918 | €579 | -€339 | -36.9% |
| Tangible fixed assets | 22/27 | €26,825 | €37,841 | +€11,016 | +41.1% |
| Plant, machinery and equipment | 23 | €21,248 | €33,651 | +€12,403 | +58.4% |
| Furniture and vehicles | 24 | €2,388 | €1,833 | -€555 | -23.2% |
| Other tangible fixed assets | 26 | €3,189 | €2,357 | -€832 | -26.1% |
| Current assets | 29/58 | €29,637 | €25,209 | -€4,428 | -14.9% |
| Stocks and contracts in progress | 3 | €9,704 | €7,318 | -€2,387 | -24.6% |
| Stocks | 30/36 | €9,704 | €7,318 | -€2,387 | -24.6% |
| Amounts receivable within one year | 40/41 | €928 | €4,849 | +€3,921 | +423% |
| Other amounts receivable | 41 | €928 | €4,849 | +€3,921 | +423% |
| Cash at bank and in hand | 54/58 | €19,005 | €13,043 | -€5,962 | -31.4% |
| Total equity and liabilities | 10/49 | €57,380 | €63,629 | +€6,249 | +10.9% |
| Equity | 10/15 | €10,114 | €15,646 | +€5,533 | +54.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,114 | €12,646 | +€5,533 | +77.8% |
| Amounts payable | 17/49 | €47,267 | €47,983 | +€716 | +1.5% |
| Amounts payable within one year | 42/48 | €46,893 | €47,983 | +€1,090 | +2.3% |
| Financial debts | 43 | - | €4,667 | +€4,667 | |
| Credit institutions | 430/8 | - | €4,667 | +€4,667 | |
| Trade debts | 44 | €2,863 | €4,555 | +€1,691 | +59.1% |
| Suppliers | 440/4 | €2,863 | €4,555 | +€1,691 | +59.1% |
| Taxes, remuneration and social security | 45 | €6,047 | €6,789 | +€742 | +12.3% |
| Taxes | 450/3 | €2,974 | €1,591 | -€1,383 | -46.5% |
| Remuneration and social security | 454/9 | €3,073 | €5,198 | +€2,125 | +69.2% |
| Other amounts payable | 47/48 | €37,983 | €31,972 | -€6,010 | -15.8% |
| Accrued charges and deferred income | 492/3 | €374 | - | -€374 | |
| Remuneration, social security and pensions | 62 | €19,822 | €38,515 | +€18,693 | +94.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,263 | €11,205 | +€1,942 | +21.0% |
| Other operating charges | 640/8 | €593 | €228 | -€365 | -61.6% |
| Gross operating margin | 9900 | €53,453 | €64,384 | +€10,930 | +20.4% |
| Operating profit (loss) | 9901 | €23,776 | €14,436 | -€9,340 | -39.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €138 | €5,772 | +€5,633 | +4,080% |
| Recurring financial charges | 65 | €138 | €5,772 | +€5,633 | +4,080% |
| Profit (loss) for the period before taxes | 9903 | €23,639 | €8,665 | -€14,974 | -63.3% |
| Income taxes | 67/77 | €2,308 | €3,132 | +€824 | +35.7% |
| Profit (loss) for the period | 9904 | €21,330 | €5,533 | -€15,798 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,330 | €5,533 | -€15,798 | -74.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.