SMART A'DVICE: 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.
SMART A'DVICE
Largest movements
- Cash +€7,737
up €7,737 (+523.5%), from €1,478 to €9,215
mainly Tax, wage and social debts (+€6,102) and Receivables within one year (+€3,250)
- Receivables within one year -€3,250
down €3,250 (-35.2%), from €9,220 to €5,971
of which Trade receivables: -€3,245
- Deferred charges and accrued income -€923
down €923 (-30.6%), from €3,018 to €2,095
- Tangible fixed assets -€867
down €867 (-33.5%), from €2,588 to €1,721
- Trade debts -€8,306
down €8,306 (-56.1%), from €14,813 to €6,506
- Tax, wage and social debts +€6,102
up €6,102 (+390.0%), from €1,565 to €7,666
- Profit (loss) carried forward +€3,015
up €3,015 (+7.6%), from -€39,461 to -€36,446
- Other debts +€1,761
up €1,761 (+9.3%), from €18,928 to €20,690
- Gross operating margin +€3,995
up €3,995 (+684.5%), from €584 to €4,579
- Depreciation +€853
up €853 (+5999.9%), from €14 to €867
- Financial charges +€149
up €149 (+318.4%), from €47 to €196
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 | €16,305 | €19,002 | +€2,697 | +16.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,588 | €1,721 | -€867 | -33.5% |
| Tangible fixed assets | 22/27 | €2,588 | €1,721 | -€867 | -33.5% |
| Furniture and vehicles | 24 | €2,588 | €1,721 | -€867 | -33.5% |
| Current assets | 29/58 | €13,716 | €17,281 | +€3,564 | +26.0% |
| Amounts receivable within one year | 40/41 | €9,220 | €5,971 | -€3,250 | -35.2% |
| Trade receivables | 40 | €9,216 | €5,971 | -€3,245 | -35.2% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €1,478 | €9,215 | +€7,737 | +523.5% |
| Deferred charges and accrued income | 490/1 | €3,018 | €2,095 | -€923 | -30.6% |
| Total equity and liabilities | 10/49 | €16,305 | €19,002 | +€2,697 | +16.5% |
| Equity | 10/15 | -€19,001 | -€15,986 | +€3,015 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,461 | -€36,446 | +€3,015 | +7.6% |
| Amounts payable | 17/49 | €35,305 | €34,987 | -€318 | -0.9% |
| Amounts payable within one year | 42/48 | €35,305 | €34,862 | -€443 | -1.3% |
| Trade debts | 44 | €14,813 | €6,506 | -€8,306 | -56.1% |
| Suppliers | 440/4 | €14,813 | €6,506 | -€8,306 | -56.1% |
| Taxes, remuneration and social security | 45 | €1,565 | €7,666 | +€6,102 | +390.0% |
| Taxes | 450/3 | €1,565 | €7,666 | +€6,102 | +390.0% |
| Other amounts payable | 47/48 | €18,928 | €20,690 | +€1,761 | +9.3% |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14 | €867 | +€853 | +5999.9% |
| Other operating charges | 640/8 | €132 | €141 | +€9 | +6.7% |
| Gross operating margin | 9900 | €584 | €4,579 | +€3,995 | +684.5% |
| Operating profit (loss) | 9901 | €438 | €3,571 | +€3,133 | +715.8% |
| Financial charges | 65/66B | €47 | €196 | +€149 | +318.4% |
| Recurring financial charges | 65 | €47 | €196 | +€149 | +318.4% |
| Profit (loss) for the period before taxes | 9903 | €391 | €3,375 | +€2,984 | +763.5% |
| Income taxes | 67/77 | €347 | €360 | +€13 | +3.7% |
| Profit (loss) for the period | 9904 | €44 | €3,015 | +€2,971 | +6769.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44 | €3,015 | +€2,971 | +6769.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.