SMOKEY PETE: 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.
SMOKEY PETE
Largest movements
- Cash +€13,777
up €13,777 (+55.5%), from €24,809 to €38,587
mainly Depreciation (+€13,865) and Net result for the year (+€9,515)
- Tangible fixed assets -€10,769
down €10,769 (-33.8%), from €31,878 to €21,109
of which Furniture and vehicles: -€8,526
- Receivables within one year +€6,971
up €6,971 (+9.5%), from €73,012 to €79,983
of which Other amounts receivable: +€8,131
- Profit (loss) carried forward +€9,515
up €9,515 (+2.0%), from -€473,001 to -€463,486
- Gross operating margin -€4,738
down €4,738 (-17.1%), from €27,717 to €22,978
- Depreciation -€412
down €412 (-2.9%), from €14,277 to €13,865
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 | €136,480 | €145,691 | +€9,210 | +6.7% |
| Fixed assets | 21/28 | €35,716 | €24,723 | -€10,993 | -30.8% |
| Intangible fixed assets | 21 | €1,123 | €898 | -€225 | -20.0% |
| Tangible fixed assets | 22/27 | €31,878 | €21,109 | -€10,769 | -33.8% |
| Plant, machinery and equipment | 23 | €19,617 | €17,374 | -€2,242 | -11.4% |
| Furniture and vehicles | 24 | €12,261 | €3,735 | -€8,526 | -69.5% |
| Financial fixed assets | 28 | €2,715 | €2,715 | = | 0.0% |
| Current assets | 29/58 | €100,765 | €120,968 | +€20,203 | +20.1% |
| Amounts receivable within one year | 40/41 | €73,012 | €79,983 | +€6,971 | +9.5% |
| Trade receivables | 40 | €1,872 | €712 | -€1,160 | -62.0% |
| Other amounts receivable | 41 | €71,139 | €79,271 | +€8,131 | +11.4% |
| Cash at bank and in hand | 54/58 | €24,809 | €38,587 | +€13,777 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,943 | €2,398 | -€545 | -18.5% |
| Total equity and liabilities | 10/49 | €136,480 | €145,691 | +€9,210 | +6.7% |
| Equity | 10/15 | €130,982 | €140,497 | +€9,515 | +7.3% |
| Contributions | 10/11 | €603,983 | €603,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€473,001 | -€463,486 | +€9,515 | +2.0% |
| Amounts payable | 17/49 | €5,498 | €5,193 | -€305 | -5.5% |
| Amounts payable within one year | 42/48 | €5,498 | €5,123 | -€375 | -6.8% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €4,926 | €4,552 | -€374 | -7.6% |
| Suppliers | 440/4 | €4,926 | €4,552 | -€374 | -7.6% |
| Taxes, remuneration and social security | 45 | €72 | €71 | -€1 | -1.4% |
| Taxes | 450/3 | €72 | €71 | -€1 | -1.4% |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Remuneration, social security and pensions | 62 | - | €264 | +€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,277 | €13,865 | -€412 | -2.9% |
| Other operating charges | 640/8 | €2,250 | €2,316 | +€66 | +2.9% |
| Non-recurring operating charges | 66A | €0 | €210 | +€210 | |
| Gross operating margin | 9900 | €27,717 | €22,978 | -€4,738 | -17.1% |
| Operating profit (loss) | 9901 | €11,189 | €6,323 | -€4,866 | -43.5% |
| Financial income | 75/76B | €3,474 | €3,451 | -€23 | -0.7% |
| Recurring financial income | 75 | €3,474 | €3,451 | -€23 | -0.7% |
| Financial charges | 65/66B | €249 | €259 | +€10 | +4.1% |
| Recurring financial charges | 65 | €249 | €259 | +€10 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €14,414 | €9,515 | -€4,899 | -34.0% |
| Profit (loss) for the period | 9904 | €14,414 | €9,515 | -€4,899 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,414 | €9,515 | -€4,899 | -34.0% |
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 30 October 2026 via checked.be.