Smokey Simon: 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 Simon
Largest movements
- Cash +€13,025
up €13,025 (+42.3%), from €30,784 to €43,809
mainly Trade debts (+€14,848) and Depreciation (+€11,406)
- Tangible fixed assets -€11,406
down €11,406 (-30.6%), from €37,329 to €25,923
of which Furniture and vehicles: -€11,043
- Receivables within one year +€10,734
up €10,734, from €0 to €10,734
of which Other amounts receivable: +€10,734
- Deferred charges and accrued income +€1,167
up €1,167 (+1,025%), from €114 to €1,281
- Current investments +€1,000
new in 2025: €1,000
- Trade debts +€14,848
up €14,848 (+478%), from €3,108 to €17,955
- Debts after one year -€7,676
down €7,676 (-40.9%), from €18,749 to €11,074
- Tax, wage and social debts +€7,321
up €7,321 (+118%), from €6,181 to €13,502
- Other debts -€3,048
down €3,048 (-100%), from €3,048 to €0
- Reserves +€2,673
up €2,673 (+9.9%), from €26,867 to €29,541
- Gross operating margin -€12,737
down €12,737 (-41.0%), from €31,083 to €18,345
- Taxes -€2,137
down €2,137 (-51.0%), from €4,189 to €2,051
- Other operating charges +€368
up €368 (+61.7%), from €597 to €965
- Financial charges -€337
down €337 (-19.1%), from €1,767 to €1,430
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 | €68,226 | €82,747 | +€14,521 | +21.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €37,329 | €25,923 | -€11,406 | -30.6% |
| Tangible fixed assets | 22/27 | €37,329 | €25,923 | -€11,406 | -30.6% |
| Plant, machinery and equipment | 23 | €1,478 | €1,114 | -€363 | -24.6% |
| Furniture and vehicles | 24 | €35,851 | €24,809 | -€11,043 | -30.8% |
| Current assets | 29/58 | €30,897 | €56,824 | +€25,927 | +83.9% |
| Amounts receivable within one year | 40/41 | €0 | €10,734 | +€10,734 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €10,734 | +€10,734 | |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €30,784 | €43,809 | +€13,025 | +42.3% |
| Deferred charges and accrued income | 490/1 | €114 | €1,281 | +€1,167 | +1,025% |
| Total equity and liabilities | 10/49 | €68,226 | €82,747 | +€14,521 | +21.3% |
| Equity | 10/15 | €29,867 | €32,541 | +€2,673 | +9.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,867 | €29,541 | +€2,673 | +9.9% |
| Distributable reserves | 133 | €26,867 | €29,541 | +€2,673 | +9.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €38,359 | €50,206 | +€11,847 | +30.9% |
| Amounts payable after more than one year | 17 | €18,749 | €11,074 | -€7,676 | -40.9% |
| Financial debts | 170/4 | €18,749 | €11,074 | -€7,676 | -40.9% |
| Amounts payable within one year | 42/48 | €19,610 | €39,133 | +€19,523 | +99.6% |
| Current portion of amounts payable after more than one year | 42 | €7,274 | €7,676 | +€402 | +5.5% |
| Trade debts | 44 | €3,108 | €17,955 | +€14,848 | +478% |
| Suppliers | 440/4 | €3,108 | €17,955 | +€14,848 | +478% |
| Taxes, remuneration and social security | 45 | €6,181 | €13,502 | +€7,321 | +118% |
| Taxes | 450/3 | €6,181 | €13,502 | +€7,321 | +118% |
| Other amounts payable | 47/48 | €3,048 | €0 | -€3,048 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,363 | €11,406 | +€43 | +0.4% |
| Other operating charges | 640/8 | €597 | €965 | +€368 | +61.7% |
| Gross operating margin | 9900 | €31,083 | €18,345 | -€12,737 | -41.0% |
| Operating profit (loss) | 9901 | €19,123 | €5,975 | -€13,149 | -68.8% |
| Financial income | 75/76B | €0 | €180 | +€180 | |
| Recurring financial income | 75 | €0 | €180 | +€180 | |
| Financial charges | 65/66B | €1,767 | €1,430 | -€337 | -19.1% |
| Recurring financial charges | 65 | €1,767 | €1,430 | -€337 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €17,356 | €4,725 | -€12,631 | -72.8% |
| Income taxes | 67/77 | €4,189 | €2,051 | -€2,137 | -51.0% |
| Profit (loss) for the period | 9904 | €13,167 | €2,673 | -€10,494 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,167 | €2,673 | -€10,494 | -79.7% |
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.