Smartphoto group financials
Smartphoto group
Country: BE Reporting currency: EUR Latest annual report: 2024-12-31
LEI:
529900EKGNL8HWTMTO81 Financial statements
(EUR, as reported — unscaled; 96 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | €80.5M | €77.3M |
| Other income | €997.0K | €871.0K |
| Employee benefits expense | €19.0M | €18.2M |
| Raw materials & consumables used | €21.7M | €20.7M |
| Operating profit (EBIT) | €7.2M | €9.2M |
| Net finance income / (cost) | -€27.0K | -€383.0K |
| Finance costs | €591.0K | €807.0K |
| Profit before tax | €7.2M | €8.8M |
| Income tax expense | €1.8M | €1.9M |
| Profit for the year | €5.4M | €6.9M |
| — attributable to owners | €5.4M | €6.9M |
| Total comprehensive income | €5.4M | €6.9M |
| Per share | ||
| Basic EPS | €1.54 | €1.92 |
| Free cash flow / share | €2.83 | €2.86 |
| Cash flow statement | ||
| Cash generated from operations | €13.0M | €12.4M |
| Net cash from operating activities | €12.1M | €11.2M |
| Income taxes paid | €870.0K | €1.1M |
| Net cash from investing activities | -€5.1M | -€2.6M |
| Purchase of PP&E (capex) | €2.1M | €871.0K |
| Purchase of intangibles | €2.3M | €1.8M |
| Net cash from financing activities | -€7.3M | -€7.5M |
| Dividends paid | €3.7M | €3.6M |
| Repayments of borrowings | €814.0K | €476.0K |
| Lease liability payments | €934.0K | €808.0K |
| Net change in cash | -€283.0K | €992.0K |
| Balance sheet | ||
| Total assets | €86.0M | €81.4M |
| Non-current assets | €47.6M | €46.3M |
| Property, plant & equipment | €16.5M | €16.0M |
| Right-of-use assets | €2.6M | €3.6M |
| Intangible assets & goodwill | €18.9M | €17.2M |
| Current assets | €38.3M | €35.1M |
| Inventories | €4.9M | €3.7M |
| Trade & other receivables | €8.4M | €5.9M |
| Cash & equivalents | €24.9M | €25.2M |
| Total equity | €49.1M | €49.3M |
| — attributable to owners | €49.1M | €49.3M |
| Non-current liabilities | €5.3M | €5.9M |
| Long-term borrowings | €1.1M | €1.4M |
| Lease liabilities (non-current) | €1.8M | €2.8M |
| Current liabilities | €31.5M | €26.2M |
| Short-term borrowings | €588.0K | €478.0K |
| Lease liabilities (current) | €869.0K | €798.0K |
| Trade & other payables | €26.6M | €21.5M |
| Deferred tax liabilities | €743.0K | €831.0K |
| Derived metrics | ||
| Free cash flow | €10.0M | €10.3M |
| Operating margin | 9.0% | 11.9% |
| Net margin | 6.7% | 9.0% |
| Return on equity | 11.0% | 14.1% |
| Cash conversion ratio | 2.23× | 1.61× |
| Capex coverage | 5.64× | 12.82× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -€155.0K | €145.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -€2.0M | €211.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade and Other Receivables | €52.0K | €109.0K |
| Adjustments For Income Tax Expense | €1.8M | €1.9M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -€40.0K | — |
| Adjustments For Increase Decrease In Trade and Other Payables | €4.1M | -€893.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -€304.0K | — |
| Adjustments For Provisions | €2.0K | -€36.0K |
| Cash Flows From Used In Operations Before Changes In Working Capital | €11.1M | €12.9M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €976.0K | — |
| Changes In Inventories of Finished Goods and Work In Progress | -€2.0K | €6.0K |
| Comprehensive Income Attributable To Owners of Parent | €5.4M | €6.9M |
| Current Provisions For Employee Benefits | €3.2M | €3.2M |
| Current Tax Assets Current | €251.0K | €211.0K |
| Current Tax Liabilities Current | €236.0K | €276.0K |
| Deferred Tax Assets | €4.9M | €5.9M |
| Depreciation Amortisation and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | €4.2M | €4.0M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€22.0K | €44.0K |
| Equity and Liabilities | €86.0M | €81.4M |
| Finance Income | €565.0K | €424.0K |
| Income Tax Relating To Exchange Differences On Translation of Other Comprehensive Income | -€20.0K | €14.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €20.0K | -€25.0K |
| Increase Decrease In Cash and Cash Equivalents | -€305.0K | €1.0M |
| Increase Decrease In Working Capital | -€1.9M | €538.0K |
| Intangible Assets Other Than Goodwill | €4.6M | €3.6M |
| Interest Paid Classified As Operating Activities | €72.0K | €82.0K |
| Interest Received Classified As Operating Activities | €191.0K | €63.0K |
| Issued Capital | €41.4M | €41.4M |
| Noncurrent Payables | €1.0M | — |
| Noncurrent Provisions For Employee Benefits | €562.0K | €716.0K |
| Noncurrent Receivables | €112.0K | €111.0K |
| Other Comprehensive Income | €10.0K | -€23.0K |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -€97.0K | €103.0K |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | €106.0K | -€137.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€76.0K | €89.0K |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €86.0K | -€111.0K |
| Other Current Financial Assets | €3.0K | €3.0K |
| Other Expense By Nature | €29.3M | €26.1M |
| Other Longterm Provisions | €93.0K | €93.0K |
| Payments To Acquire Or Redeem Entitys Shares | €1.9M | €2.6M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | €309.0K | — |
| Reserve of Exchange Differences On Translation | €2.3M | €2.4M |
| Reserve of Remeasurements of Defined Benefit Plans | -€25.0K | -€111.0K |
| Retained Earnings | €9.7M | €8.0M |
| Revaluation Surplus | €7.0M | €7.0M |
| Treasury Shares | €11.2M | €9.3M |
Methodology
Every line item above is a fact tagged in Smartphoto group's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.