SouperSmooth: 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.
SouperSmooth
Largest movements
- Cash +€10,067
up €10,067 (+84.0%), from €11,982 to €22,049
mainly Net result for the year (+€8,049) and Other debts (+€5,918)
- Receivables within one year -€4,809
down €4,809 (-92.3%), from €5,213 to €404
of which Trade receivables: -€4,917
- Tangible fixed assets -€1,337
down €1,337 (-20.2%), from €6,629 to €5,292
- Other debts +€5,918
up €5,918 (+80.1%), from €7,384 to €13,302
- Advances received -€3,538
no longer reported in 2024 (was €3,538)
- Profit (loss) carried forward +€2,049
up €2,049 (+187%), from €1,096 to €3,145
- Trade debts -€588
down €588 (-49.1%), from €1,198 to €610
- Gross operating margin +€2,081
up €2,081 (+24.9%), from €8,353 to €10,434
- Taxes +€490
new in 2024: €490
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,173 | €28,178 | +€4,005 | +16.6% |
| Fixed assets | 21/28 | €6,629 | €5,292 | -€1,337 | -20.2% |
| Tangible fixed assets | 22/27 | €6,629 | €5,292 | -€1,337 | -20.2% |
| Furniture and vehicles | 24 | €6,629 | €5,292 | -€1,337 | -20.2% |
| Current assets | 29/58 | €17,544 | €22,886 | +€5,342 | +30.4% |
| Amounts receivable within one year | 40/41 | €5,213 | €404 | -€4,809 | -92.3% |
| Trade receivables | 40 | €4,917 | - | -€4,917 | |
| Other amounts receivable | 41 | €296 | €404 | +€108 | +36.5% |
| Cash at bank and in hand | 54/58 | €11,982 | €22,049 | +€10,067 | +84.0% |
| Deferred charges and accrued income | 490/1 | €349 | €433 | +€84 | +24.1% |
| Total equity and liabilities | 10/49 | €24,173 | €28,178 | +€4,005 | +16.6% |
| Equity | 10/15 | €11,096 | €13,145 | +€2,049 | +18.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,096 | €3,145 | +€2,049 | +187% |
| Amounts payable | 17/49 | €13,077 | €15,033 | +€1,956 | +15.0% |
| Amounts payable within one year | 42/48 | €13,077 | €15,033 | +€1,956 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €631 | €631 | = | 0.0% |
| Trade debts | 44 | €1,198 | €610 | -€588 | -49.1% |
| Suppliers | 440/4 | €1,198 | €610 | -€588 | -49.1% |
| Advances received on contracts in progress | 46 | €3,538 | - | -€3,538 | |
| Taxes, remuneration and social security | 45 | €326 | €490 | +€164 | +50.3% |
| Taxes | 450/3 | €326 | €490 | +€164 | +50.3% |
| Other amounts payable | 47/48 | €7,384 | €13,302 | +€5,918 | +80.1% |
| Non-recurring operating income | 76A | €1,944 | - | -€1,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,337 | €1,337 | = | 0.0% |
| Other operating charges | 640/8 | €446 | €411 | -€35 | -7.8% |
| Gross operating margin | 9900 | €8,353 | €10,434 | +€2,081 | +24.9% |
| Operating profit (loss) | 9901 | €6,570 | €8,686 | +€2,116 | +32.2% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €183 | €154 | -€29 | -15.8% |
| Recurring financial charges | 65 | €183 | €154 | -€29 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €6,387 | €8,539 | +€2,152 | +33.7% |
| Income taxes | 67/77 | - | €490 | +€490 | |
| Profit (loss) for the period | 9904 | €6,387 | €8,049 | +€1,662 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,387 | €8,049 | +€1,662 | +26.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.