SMOKIN': what changed
Two fiscal 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.
SMOKIN'
Largest movements
- Cash +€16,609
up €16,609 (+14811.0%), from €112 to €16,721
mainly Net result for the year (+€12,264) and Tax, wage and social debts (+€6,797)
- Receivables within one year +€1,370
up €1,370 (+13.9%), from €9,834 to €11,204
of which Trade receivables: +€3,855
- Tangible fixed assets +€1,171
new in 2025: €1,171
- Profit (loss) carried forward +€11,431
up €11,431 (+1416.3%), from €807 to €12,238
- Tax, wage and social debts +€6,797
up €6,797 (+284.6%), from €2,388 to €9,185
- Other debts +€833
new in 2025: €833
- Gross operating margin +€15,240
up €15,240 (+928.8%), from €1,641 to €16,881
- Taxes +€3,296
up €3,296 (+479.8%), from €687 to €3,983
- Other operating charges +€239
up €239 (+117.9%), from €203 to €442
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.
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 | €9,946 | €29,096 | +€19,151 | +192.6% |
| Fixed assets | 21/28 | - | €1,171 | +€1,171 | |
| Tangible fixed assets | 22/27 | - | €1,171 | +€1,171 | |
| Plant, machinery and equipment | 23 | - | €1,171 | +€1,171 | |
| Current assets | 29/58 | €9,946 | €27,925 | +€17,979 | +180.8% |
| Amounts receivable within one year | 40/41 | €9,834 | €11,204 | +€1,370 | +13.9% |
| Trade receivables | 40 | €4,038 | €7,893 | +€3,855 | +95.5% |
| Other amounts receivable | 41 | €5,796 | €3,311 | -€2,485 | -42.9% |
| Cash at bank and in hand | 54/58 | €112 | €16,721 | +€16,609 | +14811.0% |
| Total equity and liabilities | 10/49 | €9,946 | €29,096 | +€19,151 | +192.6% |
| Equity | 10/15 | €5,807 | €17,238 | +€11,431 | +196.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €807 | €12,238 | +€11,431 | +1416.3% |
| Amounts payable | 17/49 | €4,139 | €11,859 | +€7,720 | +186.5% |
| Amounts payable within one year | 42/48 | €4,139 | €11,859 | +€7,720 | +186.5% |
| Trade debts | 44 | €1,750 | €1,840 | +€90 | +5.1% |
| Suppliers | 440/4 | €1,750 | €1,840 | +€90 | +5.1% |
| Taxes, remuneration and social security | 45 | €2,388 | €9,185 | +€6,797 | +284.6% |
| Taxes | 450/3 | €2,388 | €9,185 | +€6,797 | +284.6% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €109 | +€109 | |
| Other operating charges | 640/8 | €203 | €442 | +€239 | +117.9% |
| Gross operating margin | 9900 | €1,641 | €16,881 | +€15,240 | +928.8% |
| Operating profit (loss) | 9901 | €1,438 | €16,330 | +€14,892 | +1035.8% |
| Financial income | 75/76B | €88 | €0 | -€88 | -100.0% |
| Recurring financial income | 75 | €88 | €0 | -€88 | -100.0% |
| Financial charges | 65/66B | €32 | €83 | +€51 | +162.1% |
| Recurring financial charges | 65 | €32 | €83 | +€51 | +162.1% |
| Profit (loss) for the period before taxes | 9903 | €1,494 | €16,247 | +€14,753 | +987.4% |
| Income taxes | 67/77 | €687 | €3,983 | +€3,296 | +479.8% |
| Profit (loss) for the period | 9904 | €807 | €12,264 | +€11,456 | +1419.5% |
| Profit (loss) for the period to be appropriated | 9905 | €807 | €12,264 | +€11,456 | +1419.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.