sMooV: 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.
sMooV
Largest movements
- Stocks and contracts +€30,950
up €30,950 (+291%), from €10,650 to €41,600
- Receivables within one year -€17,551
down €17,551 (-77.8%), from €22,551 to €5,000
of which Trade receivables: -€15,652
- Cash +€17,536
up €17,536 (+92.7%), from €18,922 to €36,458
mainly Other debts (+€25,535) and Receivables within one year (+€17,551)
- Tangible fixed assets +€14,245
up €14,245 (+40.0%), from €35,650 to €49,895
of which Furniture and vehicles: +€17,245
- Other debts +€25,535
up €25,535 (+73.8%), from €34,612 to €60,147
- Debts after one year +€15,074
new in 2025: €15,074
- Tax, wage and social debts +€13,882
up €13,882 (+276%), from €5,036 to €18,918
of which Taxes: +€11,180
- Profit (loss) carried forward -€8,371
down €8,371 (-99.1%), from €8,451 to €80
- Trade debts -€8,272
down €8,272 (-24.3%), from €34,020 to €25,748
- Gross operating margin -€12,577
down €12,577 (-25.8%), from €48,680 to €36,103
- Taxes -€5,297
down €5,297, from €4,136 to -€1,161
- Other operating charges -€2,748
down €2,748 (-45.4%), from €6,048 to €3,300
- Staff costs +€2,382
up €2,382 (+11.6%), from €20,622 to €23,004
- Depreciation +€673
up €673 (+7.4%), from €9,079 to €9,751
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 | €92,119 | €136,584 | +€44,465 | +48.3% |
| Fixed assets | 21/28 | €39,996 | €53,527 | +€13,530 | +33.8% |
| Intangible fixed assets | 21 | €4,346 | €3,632 | -€714 | -16.4% |
| Tangible fixed assets | 22/27 | €35,650 | €49,895 | +€14,245 | +40.0% |
| Plant, machinery and equipment | 23 | €12,254 | €9,254 | -€3,000 | -24.5% |
| Furniture and vehicles | 24 | €23,396 | €40,641 | +€17,245 | +73.7% |
| Current assets | 29/58 | €52,123 | €83,058 | +€30,935 | +59.3% |
| Stocks and contracts in progress | 3 | €10,650 | €41,600 | +€30,950 | +291% |
| Stocks | 30/36 | €10,650 | €41,600 | +€30,950 | +291% |
| Amounts receivable within one year | 40/41 | €22,551 | €5,000 | -€17,551 | -77.8% |
| Trade receivables | 40 | €20,652 | €5,000 | -€15,652 | -75.8% |
| Other amounts receivable | 41 | €1,899 | - | -€1,899 | |
| Cash at bank and in hand | 54/58 | €18,922 | €36,458 | +€17,536 | +92.7% |
| Total equity and liabilities | 10/49 | €92,119 | €136,584 | +€44,465 | +48.3% |
| Equity | 10/15 | €18,451 | €10,080 | -€8,371 | -45.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,451 | €80 | -€8,371 | -99.1% |
| Amounts payable | 17/49 | €73,668 | €126,504 | +€52,836 | +71.7% |
| Amounts payable after more than one year | 17 | - | €15,074 | +€15,074 | |
| Financial debts | 170/4 | - | €15,074 | +€15,074 | |
| Amounts payable within one year | 42/48 | €73,668 | €111,431 | +€37,762 | +51.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,618 | +€6,618 | |
| Trade debts | 44 | €34,020 | €25,748 | -€8,272 | -24.3% |
| Suppliers | 440/4 | €34,020 | €25,748 | -€8,272 | -24.3% |
| Taxes, remuneration and social security | 45 | €5,036 | €18,918 | +€13,882 | +276% |
| Taxes | 450/3 | €4,136 | €15,317 | +€11,180 | +270% |
| Remuneration and social security | 454/9 | €900 | €3,601 | +€2,701 | +300% |
| Other amounts payable | 47/48 | €34,612 | €60,147 | +€25,535 | +73.8% |
| Remuneration, social security and pensions | 62 | €20,622 | €23,004 | +€2,382 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,079 | €9,751 | +€673 | +7.4% |
| Other operating charges | 640/8 | €6,048 | €3,300 | -€2,748 | -45.4% |
| Non-recurring operating charges | 66A | - | €9,092 | +€9,092 | |
| Gross operating margin | 9900 | €48,680 | €36,103 | -€12,577 | -25.8% |
| Operating profit (loss) | 9901 | €12,931 | -€9,045 | -€21,976 | |
| Financial income | 75/76B | €31 | €20 | -€12 | -37.1% |
| Recurring financial income | 75 | €31 | €20 | -€12 | -37.1% |
| Financial charges | 65/66B | €374 | €507 | +€132 | +35.3% |
| Recurring financial charges | 65 | €374 | €507 | +€132 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €12,588 | -€9,532 | -€22,119 | |
| Income taxes | 67/77 | €4,136 | -€1,161 | -€5,297 | |
| Profit (loss) for the period | 9904 | €8,451 | -€8,371 | -€16,822 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,451 | -€8,371 | -€16,822 |
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 19 October 2026 via checked.be.