SMAIL 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.
SMAIL CONSULTING
Largest movements
- Tangible fixed assets -€13,783
down €13,783 (-14.3%), from €96,326 to €82,543
of which Other tangible fixed assets: -€10,405
- Debts after one year -€45,391
down €45,391 (-19.5%), from €232,665 to €187,274
- Profit (loss) carried forward +€23,154
up €23,154 (+24.4%), from €94,889 to €118,043
- Tax, wage and social debts +€10,583
up €10,583 (+70.5%), from €15,016 to €25,599
- Taxes +€1,737
up €1,737 (+15.1%), from €11,511 to €13,248
- Financial charges -€1,474
down €1,474 (-8.0%), from €18,449 to €16,975
- Gross operating margin -€1,204
down €1,204 (-1.7%), from €69,409 to €68,204
- Other operating charges +€994
up €994 (+1,808%), from €55 to €1,049
- Depreciation -€759
down €759 (-5.2%), from €14,543 to €13,783
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €739,620 | €730,999 | -€8,621 | -1.2% |
| Fixed assets | 21/28 | €721,326 | €707,543 | -€13,783 | -1.9% |
| Tangible fixed assets | 22/27 | €96,326 | €82,543 | -€13,783 | -14.3% |
| Plant, machinery and equipment | 23 | €4,077 | €1,450 | -€2,626 | -64.4% |
| Furniture and vehicles | 24 | €1,982 | €1,230 | -€752 | -37.9% |
| Other tangible fixed assets | 26 | €90,267 | €79,862 | -€10,405 | -11.5% |
| Financial fixed assets | 28 | €625,000 | €625,000 | = | 0.0% |
| Current assets | 29/58 | €18,294 | €23,456 | +€5,163 | +28.2% |
| Amounts receivable within one year | 40/41 | €18,294 | €22,413 | +€4,119 | +22.5% |
| Trade receivables | 40 | €18,294 | €22,413 | +€4,119 | +22.5% |
| Deferred charges and accrued income | 490/1 | - | €1,043 | +€1,043 | |
| Total equity and liabilities | 10/49 | €739,620 | €730,999 | -€8,621 | -1.2% |
| Equity | 10/15 | €96,389 | €119,543 | +€23,154 | +24.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,889 | €118,043 | +€23,154 | +24.4% |
| Amounts payable | 17/49 | €643,231 | €611,456 | -€31,775 | -4.9% |
| Amounts payable after more than one year | 17 | €232,665 | €187,274 | -€45,391 | -19.5% |
| Financial debts | 170/4 | €232,665 | €187,274 | -€45,391 | -19.5% |
| Amounts payable within one year | 42/48 | €410,565 | €424,182 | +€13,616 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €52,341 | €47,577 | -€4,764 | -9.1% |
| Trade debts | 44 | €48,665 | €53,205 | +€4,539 | +9.3% |
| Suppliers | 440/4 | €48,665 | €53,205 | +€4,539 | +9.3% |
| Taxes, remuneration and social security | 45 | €15,016 | €25,599 | +€10,583 | +70.5% |
| Taxes | 450/3 | €15,016 | €25,599 | +€10,583 | +70.5% |
| Other amounts payable | 47/48 | €294,543 | €297,800 | +€3,258 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,543 | €13,783 | -€759 | -5.2% |
| Other operating charges | 640/8 | €55 | €1,049 | +€994 | +1,808% |
| Gross operating margin | 9900 | €69,409 | €68,204 | -€1,204 | -1.7% |
| Operating profit (loss) | 9901 | €54,811 | €53,372 | -€1,439 | -2.6% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €18,449 | €16,975 | -€1,474 | -8.0% |
| Recurring financial charges | 65 | €18,449 | €16,975 | -€1,474 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €36,362 | €36,402 | +€40 | +0.1% |
| Income taxes | 67/77 | €11,511 | €13,248 | +€1,737 | +15.1% |
| Profit (loss) for the period | 9904 | €24,851 | €23,154 | -€1,697 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,851 | €23,154 | -€1,697 | -6.8% |
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 15 October 2026 via checked.be.