SMALNA IT Consulting: what changed
What changed
SMALNA IT Consulting
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€33,620
2024 · €34,328-€708
Equity
€246,493
2024 · €284,911-€38,418
Cash
€121,611
2024 · €106,933+€14,679
Balance sheet total
€324,518
2024 · €334,039-€9,521
Largest movements
Assets
- Tangible fixed assets -€22,477
down €22,477 (-11.8%), from €191,054 to €168,577
of which Land and buildings: -€12,649
- Cash +€14,679
up €14,679 (+13.7%), from €106,933 to €121,611
mainly Net result for the year (+€33,620) and Other debts (+€27,018)
Equity and liabilities
- Reserves -€38,418
down €38,418 (-13.8%), from €277,911 to €239,493
- Other debts +€27,018
up €27,018 (+68.2%), from €39,602 to €66,620
Income statement
- Gross operating margin -€1,349
down €1,349 (-1.9%), from €71,901 to €70,552
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€34,328
Gross operating margin
-€1,349
Depreciation
+€306
Other operating charges
-€33
Financial charges
-€2
Taxes
+€370
Result 2025
€33,620
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€86,717
Investment
€0
Financing
-€72,038
Cash 2024
€106,933
From operations (derived)
+€86,717
Net result for the year
+€33,620
Depreciation
+€22,477
Receivables within one year
+€774
Deferred charges and accrued income
+€948
Smaller working-capital items
-€168
Tax, wage and social debts
+€2,047
Other debts
+€27,018
Financing
-€72,038
Contributions, distributions and other
-€72,038
Cash 2025
€121,611
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €334,039 | €324,518 | -€9,521 | -2.9% |
| Fixed assets | 21/28 | €191,054 | €168,577 | -€22,477 | -11.8% |
| Tangible fixed assets | 22/27 | €191,054 | €168,577 | -€22,477 | -11.8% |
| Land and buildings | 22 | €154,749 | €142,100 | -€12,649 | -8.2% |
| Furniture and vehicles | 24 | €36,304 | €26,476 | -€9,828 | -27.1% |
| Current assets | 29/58 | €142,985 | €155,942 | +€12,956 | +9.1% |
| Amounts receivable within one year | 40/41 | €33,080 | €32,305 | -€774 | -2.3% |
| Trade receivables | 40 | €31,536 | €30,391 | -€1,144 | -3.6% |
| Other amounts receivable | 41 | €1,544 | €1,914 | +€370 | +24.0% |
| Cash at bank and in hand | 54/58 | €106,933 | €121,611 | +€14,679 | +13.7% |
| Deferred charges and accrued income | 490/1 | €2,973 | €2,025 | -€948 | -31.9% |
| Total equity and liabilities | 10/49 | €334,039 | €324,518 | -€9,521 | -2.9% |
| Equity | 10/15 | €284,911 | €246,493 | -€38,418 | -13.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €277,911 | €239,493 | -€38,418 | -13.8% |
| Distributable reserves | 133 | €277,911 | €239,493 | -€38,418 | -13.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,128 | €78,025 | +€28,897 | +58.8% |
| Amounts payable within one year | 42/48 | €49,116 | €78,025 | +€28,909 | +58.9% |
| Trade debts | 44 | €606 | €450 | -€156 | -25.7% |
| Suppliers | 440/4 | €606 | €450 | -€156 | -25.7% |
| Taxes, remuneration and social security | 45 | €8,908 | €10,955 | +€2,047 | +23.0% |
| Taxes | 450/3 | €8,908 | €10,955 | +€2,047 | +23.0% |
| Other amounts payable | 47/48 | €39,602 | €66,620 | +€27,018 | +68.2% |
| Accrued charges and deferred income | 492/3 | €12 | €0 | -€12 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,783 | €22,477 | -€306 | -1.3% |
| Other operating charges | 640/8 | €1,206 | €1,239 | +€33 | +2.8% |
| Gross operating margin | 9900 | €71,901 | €70,552 | -€1,349 | -1.9% |
| Operating profit (loss) | 9901 | €47,913 | €46,836 | -€1,077 | -2.2% |
| Financial charges | 65/66B | €129 | €130 | +€2 | +1.2% |
| Recurring financial charges | 65 | €129 | €130 | +€2 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €47,784 | €46,706 | -€1,078 | -2.3% |
| Income taxes | 67/77 | €13,456 | €13,086 | -€370 | -2.8% |
| Profit (loss) for the period | 9904 | €34,328 | €33,620 | -€708 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,328 | €33,620 | -€708 | -2.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.