SMART BNB: 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.
SMART BNB
Largest movements
- Cash -€9,143
down €9,143 (-24.4%), from €37,426 to €28,283
mainly Trade debts (-€5,922) and Deferred charges and accrued income (-€5,135)
- Deferred charges and accrued income +€5,135
up €5,135 (+2,664%), from €193 to €5,328
- Intangible fixed assets -€3,600
down €3,600 (-41.1%), from €8,768 to €5,168
- Receivables within one year +€1,715
up €1,715 (+39.4%), from €4,351 to €6,067
of which Other amounts receivable: +€936
- Tangible fixed assets -€1,392
down €1,392 (-13.3%), from €10,467 to €9,075
- Trade debts -€5,922
down €5,922 (-34.1%), from €17,362 to €11,441
- Tax, wage and social debts -€2,538
down €2,538 (-87.8%), from €2,889 to €351
- Other debts +€819
up €819 (+4.9%), from €16,632 to €17,451
- Gross operating margin -€6,432
down €6,432 (-44.0%), from €14,623 to €8,190
- Taxes -€2,095
down €2,095 (-94.4%), from €2,219 to €124
- Financial charges +€1,077
up €1,077 (+76.1%), from €1,415 to €2,492
- Other operating charges +€152
up €152 (+206%), from €74 to €226
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 | €81,205 | €73,921 | -€7,284 | -9.0% |
| Fixed assets | 21/28 | €39,235 | €34,244 | -€4,992 | -12.7% |
| Intangible fixed assets | 21 | €8,768 | €5,168 | -€3,600 | -41.1% |
| Tangible fixed assets | 22/27 | €10,467 | €9,075 | -€1,392 | -13.3% |
| Other tangible fixed assets | 26 | €10,467 | €9,075 | -€1,392 | -13.3% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €41,970 | €39,678 | -€2,292 | -5.5% |
| Amounts receivable within one year | 40/41 | €4,351 | €6,067 | +€1,715 | +39.4% |
| Trade receivables | 40 | €0 | €779 | +€779 | |
| Other amounts receivable | 41 | €4,351 | €5,288 | +€936 | +21.5% |
| Cash at bank and in hand | 54/58 | €37,426 | €28,283 | -€9,143 | -24.4% |
| Deferred charges and accrued income | 490/1 | €193 | €5,328 | +€5,135 | +2,664% |
| Total equity and liabilities | 10/49 | €81,205 | €73,921 | -€7,284 | -9.0% |
| Equity | 10/15 | €44,322 | €44,679 | +€357 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,322 | €39,679 | +€357 | +0.9% |
| Amounts payable | 17/49 | €36,883 | €29,242 | -€7,641 | -20.7% |
| Amounts payable within one year | 42/48 | €36,883 | €29,242 | -€7,641 | -20.7% |
| Trade debts | 44 | €17,362 | €11,441 | -€5,922 | -34.1% |
| Suppliers | 440/4 | €17,362 | €11,441 | -€5,922 | -34.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,889 | €351 | -€2,538 | -87.8% |
| Taxes | 450/3 | €2,889 | €351 | -€2,538 | -87.8% |
| Other amounts payable | 47/48 | €16,632 | €17,451 | +€819 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,992 | €4,992 | = | 0.0% |
| Other operating charges | 640/8 | €74 | €226 | +€152 | +206% |
| Gross operating margin | 9900 | €14,623 | €8,190 | -€6,432 | -44.0% |
| Operating profit (loss) | 9901 | €9,557 | €2,973 | -€6,584 | -68.9% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €1,415 | €2,492 | +€1,077 | +76.1% |
| Recurring financial charges | 65 | €1,415 | €2,492 | +€1,077 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €8,142 | €481 | -€7,662 | -94.1% |
| Income taxes | 67/77 | €2,219 | €124 | -€2,095 | -94.4% |
| Profit (loss) for the period | 9904 | €5,924 | €357 | -€5,567 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,924 | €357 | -€5,567 | -94.0% |
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 20 October 2026 via checked.be.