SMART BATIMENT: what changed
SMART BATIMENT
Largest movements
- Stocks and contracts +€23,438
new in 2025: €23,438
- Cash -€22,929
down €22,929 (-69.4%), from €33,053 to €10,124
mainly Stocks and contracts (-€23,438) and Receivables within one year (-€15,048)
- Receivables within one year +€15,048
up €15,048 (+419%), from €3,589 to €18,637
of which Trade receivables: +€15,405
- Tangible fixed assets -€1,500
down €1,500 (-44.6%), from €3,361 to €1,861
- Profit (loss) carried forward +€8,999
up €8,999 (+39.1%), from €23,012 to €32,010
- Tax, wage and social debts +€2,943
up €2,943 (+50.5%), from €5,830 to €8,773
of which Remuneration and social security: +€4,000
- Trade debts +€2,084
up €2,084 (+52.1%), from €4,000 to €6,085
- Other operating charges +€873
up €873 (+183%), from €476 to €1,348
- Gross operating margin +€442
up €442 (+3.2%), from €13,791 to €14,232
- Depreciation +€361
up €361 (+31.7%), from €1,139 to €1,500
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,003 | €54,072 | +€14,069 | +35.2% |
| Fixed assets | 21/28 | €3,361 | €1,873 | -€1,488 | -44.3% |
| Tangible fixed assets | 22/27 | €3,361 | €1,861 | -€1,500 | -44.6% |
| Furniture and vehicles | 24 | €3,361 | €1,861 | -€1,500 | -44.6% |
| Financial fixed assets | 28 | - | €12 | +€12 | |
| Current assets | 29/58 | €36,642 | €52,199 | +€15,557 | +42.5% |
| Stocks and contracts in progress | 3 | - | €23,438 | +€23,438 | |
| Stocks | 30/36 | - | €23,438 | +€23,438 | |
| Amounts receivable within one year | 40/41 | €3,589 | €18,637 | +€15,048 | +419% |
| Trade receivables | 40 | €7 | €15,412 | +€15,405 | +225,225% |
| Other amounts receivable | 41 | €3,582 | €3,225 | -€358 | -10.0% |
| Cash at bank and in hand | 54/58 | €33,053 | €10,124 | -€22,929 | -69.4% |
| Total equity and liabilities | 10/49 | €40,003 | €54,072 | +€14,069 | +35.2% |
| Equity | 10/15 | €27,012 | €36,010 | +€8,999 | +33.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,012 | €32,010 | +€8,999 | +39.1% |
| Amounts payable | 17/49 | €12,991 | €18,062 | +€5,070 | +39.0% |
| Amounts payable within one year | 42/48 | €12,991 | €18,062 | +€5,070 | +39.0% |
| Trade debts | 44 | €4,000 | €6,085 | +€2,084 | +52.1% |
| Suppliers | 440/4 | €4,000 | €6,085 | +€2,084 | +52.1% |
| Taxes, remuneration and social security | 45 | €5,830 | €8,773 | +€2,943 | +50.5% |
| Taxes | 450/3 | €5,830 | €4,773 | -€1,057 | -18.1% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | €3,161 | €3,204 | +€43 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,139 | €1,500 | +€361 | +31.7% |
| Other operating charges | 640/8 | €476 | €1,348 | +€873 | +183% |
| Gross operating margin | 9900 | €13,791 | €14,232 | +€442 | +3.2% |
| Operating profit (loss) | 9901 | €12,176 | €11,384 | -€792 | -6.5% |
| Financial income | 75/76B | €6 | €1 | -€5 | -85.4% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -85.4% |
| Financial charges | 65/66B | €49 | €52 | +€3 | +6.3% |
| Recurring financial charges | 65 | €49 | €52 | +€3 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €12,132 | €11,333 | -€800 | -6.6% |
| Income taxes | 67/77 | €2,439 | €2,334 | -€105 | -4.3% |
| Profit (loss) for the period | 9904 | €9,693 | €8,999 | -€695 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,693 | €8,999 | -€695 | -7.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.