GoSmart Digital Solutions: 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.
GoSmart Digital Solutions
Largest movements
- Cash +€96,871
up €96,871 (+188%), from €51,494 to €148,365
mainly Net result for the year (+€87,352) and Trade debts (+€21,753)
- Receivables within one year +€28,455
up €28,455 (+2,278%), from €1,249 to €29,704
- Profit (loss) carried forward +€87,352
up €87,352 (+211%), from €41,401 to €128,753
- Trade debts +€21,753
up €21,753 (+897%), from €2,424 to €24,178
- Tax, wage and social debts +€18,106
up €18,106 (+146%), from €12,384 to €30,490
- Gross operating margin +€77,798
up €77,798 (+225%), from €34,512 to €112,309
- Taxes +€16,660
up €16,660 (+211%), from €7,901 to €24,561
- Depreciation -€1,175
no longer reported in 2025 (was €1,175)
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 | €59,808 | €186,705 | +€126,897 | +212% |
| Current assets | 29/58 | €59,808 | €186,705 | +€126,897 | +212% |
| Stocks and contracts in progress | 3 | €6,183 | €6,183 | = | 0.0% |
| Stocks | 30/36 | €6,183 | €6,183 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,249 | €29,704 | +€28,455 | +2,278% |
| Trade receivables | 40 | €1,249 | €29,704 | +€28,455 | +2,278% |
| Cash at bank and in hand | 54/58 | €51,494 | €148,365 | +€96,871 | +188% |
| Deferred charges and accrued income | 490/1 | €882 | €2,453 | +€1,571 | +178% |
| Total equity and liabilities | 10/49 | €59,808 | €186,705 | +€126,897 | +212% |
| Equity | 10/15 | €44,401 | €131,753 | +€87,352 | +197% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,401 | €128,753 | +€87,352 | +211% |
| Amounts payable | 17/49 | €15,407 | €54,952 | +€39,545 | +257% |
| Amounts payable within one year | 42/48 | €15,407 | €54,952 | +€39,545 | +257% |
| Trade debts | 44 | €2,424 | €24,178 | +€21,753 | +897% |
| Suppliers | 440/4 | €2,424 | €24,178 | +€21,753 | +897% |
| Taxes, remuneration and social security | 45 | €12,384 | €30,490 | +€18,106 | +146% |
| Taxes | 450/3 | €12,384 | €30,490 | +€18,106 | +146% |
| Other amounts payable | 47/48 | €598 | €284 | -€314 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | - | -€1,175 | |
| Other operating charges | 640/8 | €63 | €47 | -€16 | -25.5% |
| Gross operating margin | 9900 | €34,512 | €112,309 | +€77,798 | +225% |
| Operating profit (loss) | 9901 | €33,274 | €112,262 | +€78,988 | +237% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €87 | €349 | +€262 | +303% |
| Recurring financial charges | 65 | €87 | €349 | +€262 | +303% |
| Profit (loss) for the period before taxes | 9903 | €33,204 | €111,913 | +€78,710 | +237% |
| Income taxes | 67/77 | €7,901 | €24,561 | +€16,660 | +211% |
| Profit (loss) for the period | 9904 | €25,302 | €87,352 | +€62,050 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €25,302 | €87,352 | +€62,050 | +245% |
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 23 October 2026 via checked.be.