Smart Buildings: 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 Buildings
Largest movements
- Stocks and contracts -€52,660
no longer reported in 2024 (was €52,660)
- Receivables within one year +€2,560
up €2,560 (+1.6%), from €158,211 to €160,771
of which Other amounts receivable: +€13,560
- Deferred charges and accrued income +€2,190
new in 2024: €2,190
- Trade debts -€397,892
down €397,892 (-89.0%), from €447,259 to €49,367
- Profit (loss) carried forward +€332,879
up €332,879 (+52.8%), from -€630,328 to -€297,448
- Other debts +€17,700
up €17,700 (+9.4%), from €187,750 to €205,450
- Gross operating margin +€717,073
up €717,073, from -€377,003 to €340,070
- Financial charges -€8,535
down €8,535 (-57.2%), from €14,921 to €6,385
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,897 | €164,584 | -€47,312 | -22.3% |
| Fixed assets | 21/28 | €314 | - | -€314 | |
| Intangible fixed assets | 21 | €314 | - | -€314 | |
| Current assets | 29/58 | €211,583 | €164,584 | -€46,998 | -22.2% |
| Stocks and contracts in progress | 3 | €52,660 | - | -€52,660 | |
| Stocks | 30/36 | €52,660 | - | -€52,660 | |
| Amounts receivable within one year | 40/41 | €158,211 | €160,771 | +€2,560 | +1.6% |
| Trade receivables | 40 | €135,565 | €124,565 | -€11,000 | -8.1% |
| Other amounts receivable | 41 | €22,646 | €36,206 | +€13,560 | +59.9% |
| Cash at bank and in hand | 54/58 | €712 | €1,623 | +€912 | +128% |
| Deferred charges and accrued income | 490/1 | - | €2,190 | +€2,190 | |
| Total equity and liabilities | 10/49 | €211,897 | €164,584 | -€47,312 | -22.3% |
| Equity | 10/15 | -€475,612 | -€142,733 | +€332,879 | +70.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,116 | €136,116 | = | 0.0% |
| Distributable reserves | 133 | €136,116 | €136,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€630,328 | -€297,448 | +€332,879 | +52.8% |
| Amounts payable | 17/49 | €687,509 | €307,317 | -€380,192 | -55.3% |
| Amounts payable within one year | 42/48 | €687,509 | €307,317 | -€380,192 | -55.3% |
| Trade debts | 44 | €447,259 | €49,367 | -€397,892 | -89.0% |
| Suppliers | 440/4 | €447,259 | €49,367 | -€397,892 | -89.0% |
| Taxes, remuneration and social security | 45 | €52,500 | €52,500 | = | 0.0% |
| Taxes | 450/3 | €52,500 | €52,500 | = | 0.0% |
| Other amounts payable | 47/48 | €187,750 | €205,450 | +€17,700 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €314 | +€314 | |
| Other operating charges | 640/8 | €445 | €505 | +€60 | +13.5% |
| Non-recurring operating charges | 66A | €41,500 | - | -€41,500 | |
| Gross operating margin | 9900 | -€377,003 | €340,070 | +€717,073 | |
| Operating profit (loss) | 9901 | -€418,948 | €339,251 | +€758,199 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €14,921 | €6,385 | -€8,535 | -57.2% |
| Recurring financial charges | 65 | €14,921 | €6,385 | -€8,535 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€433,869 | €332,879 | +€766,748 | |
| Profit (loss) for the period | 9904 | -€433,869 | €332,879 | +€766,748 | |
| Profit (loss) for the period to be appropriated | 9905 | -€433,869 | €332,879 | +€766,748 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.