SOSMILE: what changed
Two fiscal 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.
SOSMILE
Largest movements
- Current investments +€105,000
up €105,000 (+70.0%), from €150,000 to €255,000
- Cash -€17,812
down €17,812 (-21.9%), from €81,350 to €63,538
mainly Current investments (-€105,000) and Tax, wage and social debts (-€8,628)
- Reserves +€99,900
up €99,900 (+45.5%), from €219,580 to €319,480
- Tax, wage and social debts -€8,628
down €8,628 (-32.5%), from €26,526 to €17,898
of which Taxes: -€6,483
- Gross operating margin -€9,860
down €9,860 (-6.6%), from €150,112 to €140,252
- Taxes -€2,634
down €2,634 (-6.1%), from €43,434 to €40,800
- Financial income +€2,056
up €2,056 (+171.5%), from €1,199 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.
Cash bridge derived
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 | €252,584 | €343,048 | +€90,464 | +35.8% |
| Fixed assets | 21/28 | €3,867 | €1,658 | -€2,209 | -57.1% |
| Tangible fixed assets | 22/27 | €3,867 | €1,658 | -€2,209 | -57.1% |
| Furniture and vehicles | 24 | €3,867 | €1,658 | -€2,209 | -57.1% |
| Current assets | 29/58 | €248,717 | €341,390 | +€92,673 | +37.3% |
| Amounts receivable within one year | 40/41 | €262 | €3,221 | +€2,959 | +1128.3% |
| Trade receivables | 40 | - | €645 | +€645 | |
| Other amounts receivable | 41 | €262 | €2,575 | +€2,313 | +882.1% |
| Current investments | 50/53 | €150,000 | €255,000 | +€105,000 | +70.0% |
| Cash at bank and in hand | 54/58 | €81,350 | €63,538 | -€17,812 | -21.9% |
| Deferred charges and accrued income | 490/1 | €17,105 | €19,631 | +€2,526 | +14.8% |
| Total equity and liabilities | 10/49 | €252,584 | €343,048 | +€90,464 | +35.8% |
| Equity | 10/15 | €224,641 | €324,608 | +€99,968 | +44.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €219,580 | €319,480 | +€99,900 | +45.5% |
| Distributable reserves | 133 | €219,580 | €319,480 | +€99,900 | +45.5% |
| Profit (loss) carried forward | 14 | €61 | €128 | +€68 | +111.7% |
| Amounts payable | 17/49 | €27,944 | €18,440 | -€9,504 | -34.0% |
| Amounts payable within one year | 42/48 | €27,944 | €18,440 | -€9,504 | -34.0% |
| Trade debts | 44 | €1,418 | €542 | -€876 | -61.8% |
| Suppliers | 440/4 | €1,418 | €542 | -€876 | -61.8% |
| Taxes, remuneration and social security | 45 | €26,526 | €17,898 | -€8,628 | -32.5% |
| Taxes | 450/3 | €24,381 | €17,898 | -€6,483 | -26.6% |
| Remuneration and social security | 454/9 | €2,145 | €0 | -€2,145 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €2,209 | +€143 | +6.9% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €150,112 | €140,252 | -€9,860 | -6.6% |
| Operating profit (loss) | 9901 | €148,045 | €137,643 | -€10,402 | -7.0% |
| Financial income | 75/76B | €1,199 | €3,254 | +€2,056 | +171.5% |
| Recurring financial income | 75 | €1,199 | €3,254 | +€2,056 | +171.5% |
| Financial charges | 65/66B | €126 | €130 | +€4 | +3.2% |
| Recurring financial charges | 65 | €126 | €130 | +€4 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €149,118 | €140,768 | -€8,351 | -5.6% |
| Income taxes | 67/77 | €43,434 | €40,800 | -€2,634 | -6.1% |
| Profit (loss) for the period | 9904 | €105,684 | €99,968 | -€5,716 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €105,684 | €99,968 | -€5,716 | -5.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.