Ben Smart Homes: 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.
Ben Smart Homes
Largest movements
- Cash +€16,776
up €16,776 (+86.8%), from €19,325 to €36,101
mainly Depreciation (+€15,972) and Net result for the year (+€7,922)
- Tangible fixed assets -€15,972
down €15,972 (-32.9%), from €48,510 to €32,538
of which Furniture and vehicles: -€11,654
- Deferred charges and accrued income +€4,000
new in 2025: €4,000
- Receivables within one year -€3,406
down €3,406 (-44.2%), from €7,702 to €4,296
of which Other amounts receivable: -€4,866
- Stocks and contracts +€2,046
up €2,046 (+7.9%), from €25,953 to €27,999
of which Stocks: +€10,000
- Debts after one year -€12,406
down €12,406 (-51.5%), from €24,098 to €11,693
- Reserves +€7,922
up €7,922 (+65.3%), from €12,129 to €20,051
- Trade debts +€3,754
up €3,754 (+39.8%), from €9,430 to €13,184
- Other debts +€2,211
up €2,211 (+5.7%), from €38,874 to €41,086
- Tax, wage and social debts +€1,515
new in 2025: €1,515
- Gross operating margin +€9,166
up €9,166 (+50.6%), from €18,125 to €27,291
- Taxes +€2,218
up €2,218 (+739%), from €300 to €2,518
- Financial charges -€413
down €413 (-23.2%), from €1,783 to €1,370
- Other operating charges +€396
up €396 (+208%), from €190 to €586
- Financial income -€353
down €353 (-24.7%), from €1,429 to €1,076
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.
Derived cash bridge
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 | €101,489 | €104,934 | +€3,444 | +3.4% |
| Fixed assets | 21/28 | €48,510 | €32,538 | -€15,972 | -32.9% |
| Tangible fixed assets | 22/27 | €48,510 | €32,538 | -€15,972 | -32.9% |
| Plant, machinery and equipment | 23 | €17,829 | €13,511 | -€4,318 | -24.2% |
| Furniture and vehicles | 24 | €30,681 | €19,027 | -€11,654 | -38.0% |
| Current assets | 29/58 | €52,980 | €72,396 | +€19,416 | +36.6% |
| Stocks and contracts in progress | 3 | €25,953 | €27,999 | +€2,046 | +7.9% |
| Stocks | 30/36 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Contracts in progress | 37 | €10,953 | €2,999 | -€7,954 | -72.6% |
| Amounts receivable within one year | 40/41 | €7,702 | €4,296 | -€3,406 | -44.2% |
| Trade receivables | 40 | €585 | €2,045 | +€1,460 | +250% |
| Other amounts receivable | 41 | €7,117 | €2,251 | -€4,866 | -68.4% |
| Cash at bank and in hand | 54/58 | €19,325 | €36,101 | +€16,776 | +86.8% |
| Deferred charges and accrued income | 490/1 | - | €4,000 | +€4,000 | |
| Total equity and liabilities | 10/49 | €101,489 | €104,934 | +€3,444 | +3.4% |
| Equity | 10/15 | €17,129 | €25,051 | +€7,922 | +46.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,129 | €20,051 | +€7,922 | +65.3% |
| Distributable reserves | 133 | €12,129 | €20,051 | +€7,922 | +65.3% |
| Amounts payable | 17/49 | €84,360 | €79,883 | -€4,477 | -5.3% |
| Amounts payable after more than one year | 17 | €24,098 | €11,693 | -€12,406 | -51.5% |
| Financial debts | 170/4 | €24,098 | €11,693 | -€12,406 | -51.5% |
| Amounts payable within one year | 42/48 | €60,262 | €68,190 | +€7,929 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €11,958 | €12,406 | +€448 | +3.7% |
| Trade debts | 44 | €9,430 | €13,184 | +€3,754 | +39.8% |
| Suppliers | 440/4 | €9,430 | €13,184 | +€3,754 | +39.8% |
| Taxes, remuneration and social security | 45 | - | €1,515 | +€1,515 | |
| Taxes | 450/3 | - | €1,515 | +€1,515 | |
| Other amounts payable | 47/48 | €38,874 | €41,086 | +€2,211 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,855 | €15,972 | +€117 | +0.7% |
| Other operating charges | 640/8 | €190 | €586 | +€396 | +208% |
| Gross operating margin | 9900 | €18,125 | €27,291 | +€9,166 | +50.6% |
| Operating profit (loss) | 9901 | €2,080 | €10,734 | +€8,653 | +416% |
| Financial income | 75/76B | €1,429 | €1,076 | -€353 | -24.7% |
| Recurring financial income | 75 | €1,429 | €1,076 | -€353 | -24.7% |
| Financial charges | 65/66B | €1,783 | €1,370 | -€413 | -23.2% |
| Recurring financial charges | 65 | €1,783 | €1,370 | -€413 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €1,726 | €10,440 | +€8,714 | +505% |
| Income taxes | 67/77 | €300 | €2,518 | +€2,218 | +739% |
| Profit (loss) for the period | 9904 | €1,426 | €7,922 | +€6,495 | +455% |
| Profit (loss) for the period to be appropriated | 9905 | €1,426 | €7,922 | +€6,495 | +455% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.