SOFT4SMILE: 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.
SOFT4SMILE
Largest movements
- Deferred charges and accrued income -€63,000
no longer reported in 2025 (was €63,000)
- Cash +€26,377
up €26,377 (+40.7%), from €64,870 to €91,247
mainly Net result for the year (+€71,620) and Deferred charges and accrued income (+€63,000)
- Receivables within one year +€9,226
up €9,226 (+82.0%), from €11,250 to €20,476
of which Trade receivables: +€9,965
- Tangible fixed assets -€2,940
down €2,940 (-93.6%), from €3,141 to €201
of which Furniture and vehicles: -€2,940
- Profit (loss) carried forward +€71,620
up €71,620 (+4,758%), from €1,505 to €73,125
- Accrued charges and deferred income -€62,589
down €62,589 (-99.3%), from €63,000 to €412
- Reserves -€33,000
down €33,000 (-94.7%), from €34,860 to €1,860
of which Distributable reserves: -€33,000
- Other debts -€9,868
down €9,868 (-74.4%), from €13,268 to €3,400
- Tax, wage and social debts +€4,129
up €4,129 (+44.3%), from €9,320 to €13,449
of which Taxes: +€4,129
- Gross operating margin +€70,996
up €70,996 (+233%), from €30,478 to €101,474
- Taxes +€19,290
up €19,290 (+290%), from €6,649 to €25,939
- Purchases and services +€13,404
up €13,404 (+23.9%), from €55,973 to €69,377
- Depreciation -€8,091
down €8,091 (-73.3%), from €11,031 to €2,940
- Financial income -€1,666
down €1,666 (-97.3%), from €1,713 to €47
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 | €142,261 | €111,924 | -€30,337 | -21.3% |
| Fixed assets | 21/28 | €3,141 | €201 | -€2,940 | -93.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €3,141 | €201 | -€2,940 | -93.6% |
| Furniture and vehicles | 24 | €3,141 | €201 | -€2,940 | -93.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €139,120 | €111,723 | -€27,397 | -19.7% |
| Amounts receivable within one year | 40/41 | €11,250 | €20,476 | +€9,226 | +82.0% |
| Trade receivables | 40 | €9,750 | €19,715 | +€9,965 | +102% |
| Other amounts receivable | 41 | €1,500 | €761 | -€739 | -49.3% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €64,870 | €91,247 | +€26,377 | +40.7% |
| Deferred charges and accrued income | 490/1 | €63,000 | - | -€63,000 | |
| Total equity and liabilities | 10/49 | €142,261 | €111,924 | -€30,337 | -21.3% |
| Equity | 10/15 | €54,965 | €93,585 | +€38,620 | +70.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €0 | = | |
| Issued capital | 100 | - | €0 | = | |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,860 | €1,860 | -€33,000 | -94.7% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Legal reserve | 130 | - | €0 | = | |
| Distributable reserves | 133 | €34,860 | €1,860 | -€33,000 | -94.7% |
| Profit (loss) carried forward | 14 | €1,505 | €73,125 | +€71,620 | +4,758% |
| Amounts payable | 17/49 | €87,296 | €18,339 | -€68,957 | -79.0% |
| Amounts payable within one year | 42/48 | €24,296 | €17,928 | -€6,368 | -26.2% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €1,707 | €1,078 | -€629 | -36.8% |
| Suppliers | 440/4 | €1,707 | €1,078 | -€629 | -36.8% |
| Taxes, remuneration and social security | 45 | €9,320 | €13,449 | +€4,129 | +44.3% |
| Taxes | 450/3 | €9,320 | €13,449 | +€4,129 | +44.3% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €13,268 | €3,400 | -€9,868 | -74.4% |
| Accrued charges and deferred income | 492/3 | €63,000 | €412 | -€62,589 | -99.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,973 | €69,377 | +€13,404 | +23.9% |
| Remuneration, social security and pensions | 62 | €770 | €682 | -€88 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,031 | €2,940 | -€8,091 | -73.3% |
| Other operating charges | 640/8 | €318 | €157 | -€160 | -50.5% |
| Gross operating margin | 9900 | €30,478 | €101,474 | +€70,996 | +233% |
| Operating profit (loss) | 9901 | €18,358 | €97,694 | +€79,336 | +432% |
| Financial income | 75/76B | €1,713 | €47 | -€1,666 | -97.3% |
| Recurring financial income | 75 | €1,713 | €47 | -€1,666 | -97.3% |
| Financial charges | 65/66B | €154 | €182 | +€28 | +17.8% |
| Recurring financial charges | 65 | €154 | €182 | +€28 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €19,917 | €97,559 | +€77,642 | +390% |
| Income taxes | 67/77 | €6,649 | €25,939 | +€19,290 | +290% |
| Profit (loss) for the period | 9904 | €13,268 | €71,620 | +€58,352 | +440% |
| Profit (loss) for the period to be appropriated | 9905 | €13,268 | €71,620 | +€58,352 | +440% |
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 14 October 2026 via checked.be.