SOMI SMILE: what changed
What changed
SOMI SMILE
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€221,577
2024 · €337,687-€116,110
Equity
€878,672
2024 · €971,095-€92,423
Cash
€749,164
2024 · €859,628-€110,464
Balance sheet total
€1.1m
2024 · €1.2m-€120,287
Largest movements
Assets
- Cash -€110,464
down €110,464 (-12.9%), from €859,628 to €749,164
mainly Contributions, distributions and other (-€314,000) and Debts after one year (-€32,239)
- Tangible fixed assets -€27,257
down €27,257 (-9.3%), from €292,172 to €264,914
- Receivables within one year +€20,929
up €20,929 (+211%), from €9,914 to €30,843
of which Other amounts receivable: +€21,479
Equity and liabilities
- Reserves -€93,000
down €93,000 (-9.9%), from €943,954 to €850,954
of which Non-distributable reserves: -€93,000
- Debts after one year -€32,239
down €32,239 (-43.8%), from €73,653 to €41,415
- Trade debts +€26,839
up €26,839 (+107%), from €25,118 to €51,957
- Tax, wage and social debts -€15,921
down €15,921 (-20.8%), from €76,688 to €60,767
of which Taxes: -€32,032
Income statement
- Gross operating margin -€137,610
down €137,610 (-21.6%), from €638,493 to €500,882
- Taxes -€54,580
down €54,580 (-34.5%), from €158,101 to €103,521
- Staff costs +€28,615
up €28,615 (+28.0%), from €102,215 to €130,831
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€337,687
Gross operating margin
-€137,610
Staff costs
-€28,615
Depreciation
-€2,426
Other operating charges
-€3,235
Financial income
+€53
Financial charges
+€1,144
Taxes
+€54,580
Result 2025
€221,577
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€246,625
Investment
-€6,383
Financing
-€350,706
Cash 2024
€859,628
From operations (derived)
+€246,625
Net result for the year
+€221,577
Depreciation
+€33,641
Receivables within one year
-€20,929
Deferred charges and accrued income
+€3,494
Trade debts
+€26,839
Tax, wage and social debts
-€15,921
Other debts
-€2,342
Accrued charges and deferred income
+€266
Investment (derived)
-€6,383
Investment in fixed assets (net)
-€6,383
Financing
-€350,706
Debts after one year
-€32,239
Current portion of long-term debt
-€4,710
Short-term financial debts
+€243
Contributions, distributions and other
-€314,000
Cash 2025
€749,164
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,188,628 | €1,068,341 | -€120,287 | -10.1% |
| Fixed assets | 21/28 | €292,172 | €264,914 | -€27,257 | -9.3% |
| Tangible fixed assets | 22/27 | €292,172 | €264,914 | -€27,257 | -9.3% |
| Land and buildings | 22 | €194,991 | €186,916 | -€8,075 | -4.1% |
| Plant, machinery and equipment | 23 | €70,127 | €58,054 | -€12,073 | -17.2% |
| Furniture and vehicles | 24 | €19,093 | €12,992 | -€6,101 | -32.0% |
| Other tangible fixed assets | 26 | €7,961 | €6,952 | -€1,009 | -12.7% |
| Current assets | 29/58 | €896,456 | €803,427 | -€93,029 | -10.4% |
| Stocks and contracts in progress | 3 | €16,150 | €16,150 | = | 0.0% |
| Stocks | 30/36 | €16,150 | €16,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,914 | €30,843 | +€20,929 | +211% |
| Trade receivables | 40 | €9,914 | €9,364 | -€550 | -5.5% |
| Other amounts receivable | 41 | - | €21,479 | +€21,479 | |
| Current investments | 50/53 | €7 | €7 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €859,628 | €749,164 | -€110,464 | -12.9% |
| Deferred charges and accrued income | 490/1 | €10,756 | €7,262 | -€3,494 | -32.5% |
| Total equity and liabilities | 10/49 | €1,188,628 | €1,068,341 | -€120,287 | -10.1% |
| Equity | 10/15 | €971,095 | €878,672 | -€92,423 | -9.5% |
| Contributions | 10/11 | €18,760 | €18,760 | = | 0.0% |
| Reserves | 13 | €943,954 | €850,954 | -€93,000 | -9.9% |
| Non-distributable reserves | 130/1 | €823,320 | €730,320 | -€93,000 | -11.3% |
| Reserves not available under the articles | 1311 | €823,320 | €730,320 | -€93,000 | -11.3% |
| Distributable reserves | 133 | €120,635 | €120,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,380 | €8,957 | +€577 | +6.9% |
| Amounts payable | 17/49 | €217,533 | €189,669 | -€27,864 | -12.8% |
| Amounts payable after more than one year | 17 | €73,653 | €41,415 | -€32,239 | -43.8% |
| Financial debts | 170/4 | €73,653 | €41,415 | -€32,239 | -43.8% |
| Amounts payable within one year | 42/48 | €143,880 | €147,988 | +€4,108 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €36,949 | €32,239 | -€4,710 | -12.7% |
| Financial debts | 43 | - | €243 | +€243 | |
| Credit institutions | 430/8 | - | €243 | +€243 | |
| Trade debts | 44 | €25,118 | €51,957 | +€26,839 | +107% |
| Suppliers | 440/4 | €25,118 | €51,957 | +€26,839 | +107% |
| Taxes, remuneration and social security | 45 | €76,688 | €60,767 | -€15,921 | -20.8% |
| Taxes | 450/3 | €48,511 | €16,479 | -€32,032 | -66.0% |
| Remuneration and social security | 454/9 | €28,177 | €44,288 | +€16,111 | +57.2% |
| Other amounts payable | 47/48 | €5,124 | €2,782 | -€2,342 | -45.7% |
| Accrued charges and deferred income | 492/3 | - | €266 | +€266 | |
| Remuneration, social security and pensions | 62 | €102,215 | €130,831 | +€28,615 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,215 | €33,641 | +€2,426 | +7.8% |
| Other operating charges | 640/8 | €5,324 | €8,559 | +€3,235 | +60.8% |
| Gross operating margin | 9900 | €638,493 | €500,882 | -€137,610 | -21.6% |
| Operating profit (loss) | 9901 | €499,739 | €327,852 | -€171,887 | -34.4% |
| Financial income | 75/76B | €3 | €56 | +€53 | +1,767% |
| Recurring financial income | 75 | €3 | €56 | +€53 | +1,767% |
| Financial charges | 65/66B | €3,953 | €2,810 | -€1,144 | -28.9% |
| Recurring financial charges | 65 | €3,953 | €2,810 | -€1,144 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €495,788 | €325,098 | -€170,690 | -34.4% |
| Income taxes | 67/77 | €158,101 | €103,521 | -€54,580 | -34.5% |
| Profit (loss) for the period | 9904 | €337,687 | €221,577 | -€116,110 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €337,687 | €221,577 | -€116,110 | -34.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.