be.SMART Consulting: 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.
be.SMART Consulting
Largest movements
- Tangible fixed assets +€58,002
up €58,002 (+5,088%), from €1,140 to €59,141
of which Furniture and vehicles: +€52,669
- Deferred charges and accrued income +€24,642
up €24,642 (+4,808%), from €513 to €25,154
- Receivables within one year +€5,398
up €5,398 (+12.8%), from €42,320 to €47,718
of which Other amounts receivable: +€3,514
- Cash +€4,603
up €4,603 (+25.9%), from €17,788 to €22,391
mainly Net result for the year (+€43,893) and Debts after one year (+€40,615)
- Profit (loss) carried forward +€43,893
up €43,893 (+424%), from €10,363 to €54,257
- Debts after one year +€40,615
new in 2023: €40,615
- Current portion of long-term debt +€10,333
new in 2023: €10,333
- Trade debts -€10,312
down €10,312 (-76.1%), from €13,552 to €3,241
- Other debts +€6,394
up €6,394 (+128%), from €5,000 to €11,394
- Gross operating margin +€48,382
up €48,382 (+256%), from €18,913 to €67,295
- Taxes +€6,457
up €6,457 (+115%), from €5,612 to €12,069
- Depreciation +€5,160
up €5,160 (+1,202%), from €429 to €5,589
- Other operating charges +€4,478
up €4,478 (+357%), from €1,255 to €5,733
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,560 | €156,205 | +€92,645 | +146% |
| Fixed assets | 21/28 | €2,940 | €60,941 | +€58,002 | +1,973% |
| Tangible fixed assets | 22/27 | €1,140 | €59,141 | +€58,002 | +5,088% |
| Furniture and vehicles | 24 | €1,140 | €53,809 | +€52,669 | +4,621% |
| Other tangible fixed assets | 26 | - | €5,333 | +€5,333 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €60,620 | €95,264 | +€34,643 | +57.1% |
| Amounts receivable within one year | 40/41 | €42,320 | €47,718 | +€5,398 | +12.8% |
| Trade receivables | 40 | €37,199 | €39,083 | +€1,885 | +5.1% |
| Other amounts receivable | 41 | €5,121 | €8,635 | +€3,514 | +68.6% |
| Cash at bank and in hand | 54/58 | €17,788 | €22,391 | +€4,603 | +25.9% |
| Deferred charges and accrued income | 490/1 | €513 | €25,154 | +€24,642 | +4,808% |
| Total equity and liabilities | 10/49 | €63,560 | €156,205 | +€92,645 | +146% |
| Equity | 10/15 | €30,823 | €74,717 | +€43,893 | +142% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,363 | €54,257 | +€43,893 | +424% |
| Amounts payable | 17/49 | €32,737 | €81,488 | +€48,751 | +149% |
| Amounts payable after more than one year | 17 | - | €40,615 | +€40,615 | |
| Financial debts | 170/4 | - | €40,615 | +€40,615 | |
| Amounts payable within one year | 42/48 | €32,737 | €40,873 | +€8,137 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | - | €10,333 | +€10,333 | |
| Financial debts | 43 | - | €3,276 | +€3,276 | |
| Credit institutions | 430/8 | - | €3,276 | +€3,276 | |
| Trade debts | 44 | €13,552 | €3,241 | -€10,312 | -76.1% |
| Suppliers | 440/4 | €13,552 | €3,241 | -€10,312 | -76.1% |
| Taxes, remuneration and social security | 45 | €14,184 | €12,630 | -€1,555 | -11.0% |
| Taxes | 450/3 | €14,184 | €12,630 | -€1,555 | -11.0% |
| Other amounts payable | 47/48 | €5,000 | €11,394 | +€6,394 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429 | €5,589 | +€5,160 | +1,202% |
| Other operating charges | 640/8 | €1,255 | €5,733 | +€4,478 | +357% |
| Gross operating margin | 9900 | €18,913 | €67,295 | +€48,382 | +256% |
| Operating profit (loss) | 9901 | €17,229 | €55,973 | +€38,744 | +225% |
| Financial income | 75/76B | €403 | €400 | -€3 | -0.8% |
| Recurring financial income | 75 | €403 | €400 | -€3 | -0.8% |
| Financial charges | 65/66B | €156 | €410 | +€255 | +163% |
| Recurring financial charges | 65 | €156 | €410 | +€255 | +163% |
| Profit (loss) for the period before taxes | 9903 | €17,475 | €55,962 | +€38,486 | +220% |
| Income taxes | 67/77 | €5,612 | €12,069 | +€6,457 | +115% |
| Profit (loss) for the period | 9904 | €11,864 | €43,893 | +€32,030 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €11,864 | €43,893 | +€32,030 | +270% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.