SMOKE SHOP: 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 SHOP
Largest movements
- Deferred charges and accrued income -€12,506
no longer reported in 2025 (was €12,506)
- Stocks and contracts +€4,186
up €4,186 (+6.5%), from €64,607 to €68,793
- Cash +€2,772
up €2,772 (+6.7%), from €41,417 to €44,189
mainly Deferred charges and accrued income (+€12,506) and Net result for the year (+€8,342)
- Profit (loss) carried forward +€8,342
up €8,342 (+41.6%), from -€20,054 to -€11,712
- Other debts -€6,635
down €6,635 (-16.8%), from €39,514 to €32,879
- Tax, wage and social debts -€3,800
down €3,800 (-42.6%), from €8,917 to €5,117
- Trade debts -€2,367
down €2,367 (-4.9%), from €48,533 to €46,166
- Accrued charges and deferred income -€1,708
down €1,708 (-58.7%), from €2,908 to €1,200
- Gross operating margin +€4,565
up €4,565 (+7.5%), from €61,154 to €65,719
- Staff costs -€1,703
down €1,703 (-3.0%), from €56,031 to €54,328
- Other operating charges -€804
down €804 (-76.0%), from €1,058 to €254
- Taxes -€732
down €732 (-25.7%), from €2,843 to €2,111
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 | €122,853 | €116,684 | -€6,169 | -5.0% |
| Current assets | 29/58 | €122,853 | €116,684 | -€6,169 | -5.0% |
| Stocks and contracts in progress | 3 | €64,607 | €68,793 | +€4,186 | +6.5% |
| Stocks | 30/36 | €64,607 | €68,793 | +€4,186 | +6.5% |
| Amounts receivable within one year | 40/41 | €4,323 | €3,702 | -€621 | -14.4% |
| Other amounts receivable | 41 | €4,323 | €3,702 | -€621 | -14.4% |
| Cash at bank and in hand | 54/58 | €41,417 | €44,189 | +€2,772 | +6.7% |
| Deferred charges and accrued income | 490/1 | €12,506 | - | -€12,506 | |
| Total equity and liabilities | 10/49 | €122,853 | €116,684 | -€6,169 | -5.0% |
| Equity | 10/15 | €22,981 | €31,323 | +€8,342 | +36.3% |
| Contributions | 10/11 | €39,123 | €39,123 | = | 0.0% |
| Reserves | 13 | €3,912 | €3,912 | = | 0.0% |
| Distributable reserves | 133 | €3,912 | €3,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,054 | -€11,712 | +€8,342 | +41.6% |
| Amounts payable | 17/49 | €99,872 | €85,361 | -€14,511 | -14.5% |
| Amounts payable within one year | 42/48 | €96,964 | €84,161 | -€12,803 | -13.2% |
| Trade debts | 44 | €48,533 | €46,166 | -€2,367 | -4.9% |
| Suppliers | 440/4 | €48,533 | €46,166 | -€2,367 | -4.9% |
| Taxes, remuneration and social security | 45 | €8,917 | €5,117 | -€3,800 | -42.6% |
| Remuneration and social security | 454/9 | €8,917 | €5,117 | -€3,800 | -42.6% |
| Other amounts payable | 47/48 | €39,514 | €32,879 | -€6,635 | -16.8% |
| Accrued charges and deferred income | 492/3 | €2,908 | €1,200 | -€1,708 | -58.7% |
| Remuneration, social security and pensions | 62 | €56,031 | €54,328 | -€1,703 | -3.0% |
| Other operating charges | 640/8 | €1,058 | €254 | -€804 | -76.0% |
| Gross operating margin | 9900 | €61,154 | €65,719 | +€4,565 | +7.5% |
| Operating profit (loss) | 9901 | €4,064 | €11,137 | +€7,073 | +174% |
| Financial income | 75/76B | €32 | €241 | +€209 | +647% |
| Recurring financial income | 75 | €32 | €241 | +€209 | +647% |
| Financial charges | 65/66B | €1,006 | €925 | -€81 | -8.1% |
| Recurring financial charges | 65 | €1,006 | €925 | -€81 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €3,090 | €10,453 | +€7,363 | +238% |
| Income taxes | 67/77 | €2,843 | €2,111 | -€732 | -25.7% |
| Profit (loss) for the period | 9904 | €247 | €8,342 | +€8,095 | +3,274% |
| Profit (loss) for the period to be appropriated | 9905 | €247 | €8,342 | +€8,095 | +3,274% |
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 26 October 2026 via checked.be.