SMOLLIE: 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.
SMOLLIE
Largest movements
- Receivables within one year +€47,277
up €47,277 (+16.7%), from €283,783 to €331,059
of which Other amounts receivable: +€59,807
- Cash -€42,903
down €42,903 (-84.0%), from €51,086 to €8,183
mainly Contributions, distributions and other (-€265,000) and Receivables within one year (-€47,277)
- Reserves -€160,037
down €160,037 (-98.8%), from €161,920 to €1,883
- Other debts +€147,408
up €147,408 (+98.6%), from €149,463 to €296,871
- Tax, wage and social debts +€19,785
up €19,785 (+64.5%), from €30,696 to €50,481
of which Taxes: +€21,485
- Gross operating margin +€37,798
up €37,798 (+26.7%), from €141,441 to €179,240
- Taxes +€13,831
up €13,831 (+61.6%), from €22,449 to €36,280
- Financial income -€3,418
no longer reported in 2025 (was €3,418)
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 | €344,374 | €351,577 | +€7,203 | +2.1% |
| Fixed assets | 21/28 | €9,306 | €12,135 | +€2,829 | +30.4% |
| Tangible fixed assets | 22/27 | €8,306 | €11,135 | +€2,829 | +34.1% |
| Plant, machinery and equipment | 23 | €2,135 | €3,247 | +€1,112 | +52.1% |
| Furniture and vehicles | 24 | €1,036 | €2,753 | +€1,717 | +166% |
| Other tangible fixed assets | 26 | €5,135 | €5,135 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €335,068 | €339,442 | +€4,374 | +1.3% |
| Amounts receivable within one year | 40/41 | €283,783 | €331,059 | +€47,277 | +16.7% |
| Trade receivables | 40 | €157,730 | €145,200 | -€12,530 | -7.9% |
| Other amounts receivable | 41 | €126,053 | €185,859 | +€59,807 | +47.4% |
| Current investments | 50/53 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,086 | €8,183 | -€42,903 | -84.0% |
| Total equity and liabilities | 10/49 | €344,374 | €351,577 | +€7,203 | +2.1% |
| Equity | 10/15 | €163,920 | €3,883 | -€160,037 | -97.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €161,920 | €1,883 | -€160,037 | -98.8% |
| Distributable reserves | 133 | €161,920 | €1,883 | -€160,037 | -98.8% |
| Amounts payable | 17/49 | €180,454 | €347,694 | +€167,240 | +92.7% |
| Amounts payable within one year | 42/48 | €180,454 | €347,694 | +€167,240 | +92.7% |
| Trade debts | 44 | €295 | €342 | +€47 | +15.9% |
| Suppliers | 440/4 | €295 | €342 | +€47 | +15.9% |
| Taxes, remuneration and social security | 45 | €30,696 | €50,481 | +€19,785 | +64.5% |
| Taxes | 450/3 | €28,996 | €50,481 | +€21,485 | +74.1% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €149,463 | €296,871 | +€147,408 | +98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €2,422 | +€1,182 | +95.3% |
| Other operating charges | 640/8 | €35,525 | €35,531 | +€7 | 0.0% |
| Non-recurring operating charges | 66A | €6 | - | -€6 | |
| Gross operating margin | 9900 | €141,441 | €179,240 | +€37,798 | +26.7% |
| Operating profit (loss) | 9901 | €104,670 | €141,286 | +€36,616 | +35.0% |
| Financial income | 75/76B | €3,418 | - | -€3,418 | |
| Recurring financial income | 75 | €3,418 | - | -€3,418 | |
| Financial charges | 65/66B | €35 | €44 | +€9 | +24.7% |
| Recurring financial charges | 65 | €35 | €44 | +€9 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €108,053 | €141,243 | +€33,190 | +30.7% |
| Income taxes | 67/77 | €22,449 | €36,280 | +€13,831 | +61.6% |
| Profit (loss) for the period | 9904 | €85,604 | €104,963 | +€19,359 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,604 | €104,963 | +€19,359 | +22.6% |
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 27 October 2026 via checked.be.