SMOUTS OMER: 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.
SMOUTS OMER
Largest movements
- Financial fixed assets -€100,000
down €100,000 (-68.1%), from €146,800 to €46,800
- Deferred charges and accrued income +€10,773
new in 2025: €10,773
- Tangible fixed assets +€9,361
up €9,361 (+21.8%), from €43,030 to €52,391
- Receivables within one year -€2,003
down €2,003 (-100%), from €2,003 to €0
of which Trade receivables: -€2,003
- Short-term financial debts -€49,197
down €49,197 (-100%), from €49,197 to €0
- Other debts -€28,917
down €28,917 (-61.3%), from €47,198 to €18,281
- Profit (loss) carried forward -€12,280
down €12,280 (-4.2%), from -€290,950 to -€303,230
- Trade debts +€11,437
up €11,437 (+750%), from €1,525 to €12,962
- Financial income -€1,500
down €1,500 (-34.1%), from €4,404 to €2,904
- Depreciation -€1,115
down €1,115 (-50.8%), from €2,196 to €1,081
- Financial charges +€464
up €464 (+8.4%), from €5,543 to €6,007
- Gross operating margin -€285
down €285 (-6.5%), from -€4,380 to -€4,665
- Other operating charges +€82
up €82 (+2.6%), from €3,173 to €3,254
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 | €197,001 | €115,862 | -€81,139 | -41.2% |
| Fixed assets | 21/28 | €189,830 | €99,191 | -€90,639 | -47.7% |
| Tangible fixed assets | 22/27 | €43,030 | €52,391 | +€9,361 | +21.8% |
| Land and buildings | 22 | €43,030 | €52,391 | +€9,361 | +21.8% |
| Financial fixed assets | 28 | €146,800 | €46,800 | -€100,000 | -68.1% |
| Current assets | 29/58 | €7,171 | €16,672 | +€9,501 | +132% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,003 | €0 | -€2,003 | -100% |
| Trade receivables | 40 | €2,003 | €0 | -€2,003 | -100% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,168 | €5,899 | +€731 | +14.1% |
| Deferred charges and accrued income | 490/1 | - | €10,773 | +€10,773 | |
| Total equity and liabilities | 10/49 | €197,001 | €115,862 | -€81,139 | -41.2% |
| Equity | 10/15 | €95,989 | €83,709 | -€12,280 | -12.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €368,347 | €368,347 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,665 | €2,665 | = | 0.0% |
| Distributable reserves | 133 | €363,823 | €363,823 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,950 | -€303,230 | -€12,280 | -4.2% |
| Amounts payable | 17/49 | €101,012 | €32,154 | -€68,859 | -68.2% |
| Amounts payable within one year | 42/48 | €98,699 | €31,754 | -€66,945 | -67.8% |
| Financial debts | 43 | €49,197 | €0 | -€49,197 | -100% |
| Credit institutions | 430/8 | €49,197 | €0 | -€49,197 | -100% |
| Trade debts | 44 | €1,525 | €12,962 | +€11,437 | +750% |
| Suppliers | 440/4 | €1,525 | €12,962 | +€11,437 | +750% |
| Taxes, remuneration and social security | 45 | €779 | €511 | -€268 | -34.3% |
| Taxes | 450/3 | €779 | €511 | -€268 | -34.3% |
| Other amounts payable | 47/48 | €47,198 | €18,281 | -€28,917 | -61.3% |
| Accrued charges and deferred income | 492/3 | €2,314 | €400 | -€1,914 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €1,081 | -€1,115 | -50.8% |
| Other operating charges | 640/8 | €3,173 | €3,254 | +€82 | +2.6% |
| Gross operating margin | 9900 | -€4,380 | -€4,665 | -€285 | -6.5% |
| Operating profit (loss) | 9901 | -€9,748 | -€9,001 | +€748 | +7.7% |
| Financial income | 75/76B | €4,404 | €2,904 | -€1,500 | -34.1% |
| Recurring financial income | 75 | €4,404 | €2,904 | -€1,500 | -34.1% |
| Financial charges | 65/66B | €5,543 | €6,007 | +€464 | +8.4% |
| Recurring financial charges | 65 | €5,543 | €6,007 | +€464 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,887 | -€12,104 | -€1,217 | -11.2% |
| Income taxes | 67/77 | €169 | €176 | +€7 | +4.2% |
| Profit (loss) for the period | 9904 | -€11,057 | -€12,280 | -€1,224 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,057 | -€12,280 | -€1,224 | -11.1% |
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 31 October 2026 via checked.be.