DataSmart: 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.
DataSmart
Largest movements
- Receivables within one year +€19,718
up €19,718 (+1422.6%), from €1,386 to €21,104
of which Trade receivables: +€19,093
- Tangible fixed assets +€1,404
up €1,404 (+238.7%), from €588 to €1,992
- Deferred charges and accrued income -€1,067
down €1,067 (-65.4%), from €1,632 to €565
- Intangible fixed assets -€750
down €750 (-11.8%), from €6,353 to €5,603
- Cash -€617
down €617 (-2.7%), from €22,898 to €22,280
mainly Receivables within one year (-€19,718) and Current portion of long-term debt (-€7,598)
- Reserves +€29,212
new in 2025: €29,212
- Profit (loss) carried forward -€8,375
down €8,375 (-100.0%), from €8,375 to €0
- Current portion of long-term debt -€7,598
down €7,598 (-100.0%), from €7,598 to €0
- Tax, wage and social debts +€6,248
up €6,248 (+673.5%), from €928 to €7,176
- Trade debts -€800
down €800 (-83.6%), from €957 to €157
- Gross operating margin +€51,600
up €51,600, from -€28,113 to €23,487
- Financial charges -€1,371
down €1,371 (-53.6%), from €2,559 to €1,188
- Other operating charges -€1,124
down €1,124 (-45.9%), from €2,452 to €1,327
- Financial income +€630
up €630 (+120.5%), from €523 to €1,153
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 | €32,858 | €51,545 | +€18,687 | +56.9% |
| Fixed assets | 21/28 | €6,942 | €7,596 | +€654 | +9.4% |
| Intangible fixed assets | 21 | €6,353 | €5,603 | -€750 | -11.8% |
| Tangible fixed assets | 22/27 | €588 | €1,992 | +€1,404 | +238.7% |
| Plant, machinery and equipment | 23 | €588 | €1,992 | +€1,404 | +238.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €25,916 | €43,949 | +€18,033 | +69.6% |
| Amounts receivable within one year | 40/41 | €1,386 | €21,104 | +€19,718 | +1422.6% |
| Trade receivables | 40 | €0 | €19,093 | +€19,093 | |
| Other amounts receivable | 41 | €1,386 | €2,010 | +€624 | +45.0% |
| Cash at bank and in hand | 54/58 | €22,898 | €22,280 | -€617 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,632 | €565 | -€1,067 | -65.4% |
| Total equity and liabilities | 10/49 | €32,858 | €51,545 | +€18,687 | +56.9% |
| Equity | 10/15 | €23,375 | €44,212 | +€20,837 | +89.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €29,212 | +€29,212 | |
| Distributable reserves | 133 | - | €29,212 | +€29,212 | |
| Profit (loss) carried forward | 14 | €8,375 | €0 | -€8,375 | -100.0% |
| Amounts payable | 17/49 | €9,482 | €7,333 | -€2,149 | -22.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,482 | €7,333 | -€2,149 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €7,598 | €0 | -€7,598 | -100.0% |
| Trade debts | 44 | €957 | €157 | -€800 | -83.6% |
| Suppliers | 440/4 | €957 | €157 | -€800 | -83.6% |
| Taxes, remuneration and social security | 45 | €928 | €7,176 | +€6,248 | +673.5% |
| Taxes | 450/3 | €928 | €7,176 | +€6,248 | +673.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €831 | €1,051 | +€220 | +26.4% |
| Other operating charges | 640/8 | €2,452 | €1,327 | -€1,124 | -45.9% |
| Gross operating margin | 9900 | -€28,113 | €23,487 | +€51,600 | |
| Operating profit (loss) | 9901 | -€31,396 | €21,109 | +€52,505 | |
| Financial income | 75/76B | €523 | €1,153 | +€630 | +120.5% |
| Recurring financial income | 75 | €523 | €1,153 | +€630 | +120.5% |
| Financial charges | 65/66B | €2,559 | €1,188 | -€1,371 | -53.6% |
| Recurring financial charges | 65 | €2,559 | €1,188 | -€1,371 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,432 | €21,074 | +€54,506 | |
| Income taxes | 67/77 | €208 | €237 | +€30 | +14.4% |
| Profit (loss) for the period | 9904 | -€33,639 | €20,837 | +€54,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,639 | €20,837 | +€54,476 |
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 10 October 2026 via checked.be.