Go Smart Digital: what changed
Two fiscal 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.
Go Smart Digital
Largest movements
- Cash -€2,552
down €2,552 (-100.0%), from €2,552 to €0
mainly Net result for the year (-€10,916) and Current portion of long-term debt (-€8,482)
- Receivables within one year -€1,108
down €1,108 (-95.9%), from €1,155 to €47
of which Other amounts receivable: -€1,108
- Other debts +€17,478
up €17,478 (+85.1%), from €20,536 to €38,015
- Profit (loss) carried forward -€10,916
down €10,916 (-23.9%), from -€45,755 to -€56,670
- Current portion of long-term debt -€8,482
down €8,482 (-46.0%), from €18,445 to €9,963
- Trade debts -€2,085
down €2,085 (-100.0%), from €2,085 to €0
- Short-term financial debts +€345
up €345, from €0 to €345
- Gross operating margin -€7,489
down €7,489 (-303.7%), from -€2,466 to -€9,955
- Financial charges -€1,076
down €1,076 (-52.8%), from €2,037 to €961
- Financial income -€700
down €700 (-100.0%), from €700 to €0
- Other operating charges -€214
down €214 (-100.0%), from €214 to €0
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 | €5,312 | €1,652 | -€3,660 | -68.9% |
| Fixed assets | 21/28 | €1,605 | €1,605 | = | 0.0% |
| Intangible fixed assets | 21 | €1,605 | €1,605 | = | 0.0% |
| Current assets | 29/58 | €3,707 | €47 | -€3,660 | -98.7% |
| Amounts receivable within one year | 40/41 | €1,155 | €47 | -€1,108 | -95.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,155 | €47 | -€1,108 | -95.9% |
| Cash at bank and in hand | 54/58 | €2,552 | €0 | -€2,552 | -100.0% |
| Total equity and liabilities | 10/49 | €5,312 | €1,652 | -€3,660 | -68.9% |
| Equity | 10/15 | -€35,755 | -€46,670 | -€10,916 | -30.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,755 | -€56,670 | -€10,916 | -23.9% |
| Amounts payable | 17/49 | €41,066 | €48,323 | +€7,256 | +17.7% |
| Amounts payable within one year | 42/48 | €41,066 | €48,323 | +€7,256 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €18,445 | €9,963 | -€8,482 | -46.0% |
| Financial debts | 43 | €0 | €345 | +€345 | |
| Credit institutions | 430/8 | €0 | €345 | +€345 | |
| Trade debts | 44 | €2,085 | €0 | -€2,085 | -100.0% |
| Suppliers | 440/4 | €2,085 | €0 | -€2,085 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,536 | €38,015 | +€17,478 | +85.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €214 | €0 | -€214 | -100.0% |
| Gross operating margin | 9900 | -€2,466 | -€9,955 | -€7,489 | -303.7% |
| Operating profit (loss) | 9901 | -€2,680 | -€9,955 | -€7,275 | -271.5% |
| Financial income | 75/76B | €700 | €0 | -€700 | -100.0% |
| Recurring financial income | 75 | €700 | €0 | -€700 | -100.0% |
| Financial charges | 65/66B | €2,037 | €961 | -€1,076 | -52.8% |
| Recurring financial charges | 65 | €2,037 | €961 | -€1,076 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,017 | -€10,916 | -€6,899 | -171.8% |
| Profit (loss) for the period | 9904 | -€4,017 | -€10,916 | -€6,899 | -171.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,017 | -€10,916 | -€6,899 | -171.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.