Smooksjuur: 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.
Smooksjuur
Largest movements
- Receivables within one year +€36,459
up €36,459 (+235%), from €15,503 to €51,962
of which Trade receivables: +€39,111
- Cash +€5,583
up €5,583 (+140%), from €3,983 to €9,566
mainly Advances received (+€17,481) and Debts after one year (+€15,000)
- Deferred charges and accrued income +€3,150
new in 2025: €3,150
- Advances received +€17,481
up €17,481 (+326%), from €5,365 to €22,846
- Debts after one year +€15,000
new in 2025: €15,000
- Profit (loss) carried forward +€10,584
up €10,584 (+38.1%), from -€27,763 to -€17,179
- Tax, wage and social debts +€5,689
up €5,689 (+97.8%), from €5,815 to €11,504
of which Taxes: +€6,015
- Trade debts -€3,563
down €3,563 (-52.8%), from €6,743 to €3,180
- Gross operating margin +€44,126
up €44,126 (+405%), from €10,894 to €55,021
- Staff costs +€25,272
up €25,272 (+221%), from €11,460 to €36,732
- Taxes +€4,061
up €4,061 (+6,994%), from €58 to €4,119
- Financial charges +€2,277
up €2,277 (+951%), from €239 to €2,517
- Financial income -€832
down €832 (-89.1%), from €934 to €102
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 | €19,486 | €64,677 | +€45,191 | +232% |
| Current assets | 29/58 | €19,486 | €64,677 | +€45,191 | +232% |
| Amounts receivable within one year | 40/41 | €15,503 | €51,962 | +€36,459 | +235% |
| Trade receivables | 40 | €5,061 | €44,172 | +€39,111 | +773% |
| Other amounts receivable | 41 | €10,442 | €7,790 | -€2,652 | -25.4% |
| Cash at bank and in hand | 54/58 | €3,983 | €9,566 | +€5,583 | +140% |
| Deferred charges and accrued income | 490/1 | - | €3,150 | +€3,150 | |
| Total equity and liabilities | 10/49 | €19,486 | €64,677 | +€45,191 | +232% |
| Equity | 10/15 | €1,564 | €12,147 | +€10,584 | +677% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,727 | €10,727 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,727 | €10,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,763 | -€17,179 | +€10,584 | +38.1% |
| Amounts payable | 17/49 | €17,922 | €52,530 | +€34,608 | +193% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €17,922 | €37,530 | +€19,608 | +109% |
| Trade debts | 44 | €6,743 | €3,180 | -€3,563 | -52.8% |
| Suppliers | 440/4 | €6,743 | €3,180 | -€3,563 | -52.8% |
| Advances received on contracts in progress | 46 | €5,365 | €22,846 | +€17,481 | +326% |
| Taxes, remuneration and social security | 45 | €5,815 | €11,504 | +€5,689 | +97.8% |
| Taxes | 450/3 | €4,150 | €10,165 | +€6,015 | +145% |
| Remuneration and social security | 454/9 | €1,665 | €1,339 | -€326 | -19.6% |
| Remuneration, social security and pensions | 62 | €11,460 | €36,732 | +€25,272 | +221% |
| Other operating charges | 640/8 | €504 | €1,172 | +€667 | +132% |
| Gross operating margin | 9900 | €10,894 | €55,021 | +€44,126 | +405% |
| Operating profit (loss) | 9901 | -€1,069 | €17,117 | +€18,187 | |
| Financial income | 75/76B | €934 | €102 | -€832 | -89.1% |
| Recurring financial income | 75 | €934 | €102 | -€832 | -89.1% |
| Financial charges | 65/66B | €239 | €2,517 | +€2,277 | +951% |
| Recurring financial charges | 65 | €239 | €2,517 | +€2,277 | +951% |
| Profit (loss) for the period before taxes | 9903 | -€375 | €14,703 | +€15,077 | |
| Income taxes | 67/77 | €58 | €4,119 | +€4,061 | +6,994% |
| Profit (loss) for the period | 9904 | -€433 | €10,584 | +€11,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€433 | €10,584 | +€11,016 |
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 28 October 2026 via checked.be.