SMART BUSINESS SOLUTIONS: 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 BUSINESS SOLUTIONS
Largest movements
- Cash +€13,333
up €13,333 (+189%), from €7,052 to €20,385
mainly Net result for the year (+€15,029) and Tax, wage and social debts (+€2,137)
- Receivables within one year +€2,618
up €2,618 (+244%), from €1,075 to €3,693
- Tangible fixed assets -€650
down €650 (-20.5%), from €3,169 to €2,519
- Profit (loss) carried forward +€14,196
up €14,196 (+244%), from €5,825 to €20,021
- Tax, wage and social debts +€2,137
up €2,137 (+128%), from €1,668 to €3,805
- Other debts -€826
down €826 (-41.7%), from €1,982 to €1,156
- Gross operating margin +€11,062
up €11,062 (+131%), from €8,422 to €19,484
- Taxes +€2,138
up €2,138 (+128%), from €1,667 to €3,805
- Depreciation +€570
up €570 (+713%), from €80 to €650
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 | €11,475 | €26,982 | +€15,507 | +135% |
| Fixed assets | 21/28 | €3,169 | €2,519 | -€650 | -20.5% |
| Tangible fixed assets | 22/27 | €3,169 | €2,519 | -€650 | -20.5% |
| Furniture and vehicles | 24 | €3,169 | €2,519 | -€650 | -20.5% |
| Current assets | 29/58 | €8,306 | €24,463 | +€16,157 | +195% |
| Amounts receivable within one year | 40/41 | €1,075 | €3,693 | +€2,618 | +244% |
| Trade receivables | 40 | €1,075 | €3,693 | +€2,618 | +244% |
| Cash at bank and in hand | 54/58 | €7,052 | €20,385 | +€13,333 | +189% |
| Deferred charges and accrued income | 490/1 | €179 | €385 | +€206 | +115% |
| Total equity and liabilities | 10/49 | €11,475 | €26,982 | +€15,507 | +135% |
| Equity | 10/15 | €7,825 | €22,021 | +€14,196 | +181% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,825 | €20,021 | +€14,196 | +244% |
| Amounts payable | 17/49 | €3,650 | €4,961 | +€1,311 | +35.9% |
| Amounts payable within one year | 42/48 | €3,650 | €4,961 | +€1,311 | +35.9% |
| Taxes, remuneration and social security | 45 | €1,668 | €3,805 | +€2,137 | +128% |
| Taxes | 450/3 | €1,668 | €3,805 | +€2,137 | +128% |
| Other amounts payable | 47/48 | €1,982 | €1,156 | -€826 | -41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €650 | +€570 | +713% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €8,422 | €19,484 | +€11,062 | +131% |
| Operating profit (loss) | 9901 | €8,292 | €18,834 | +€10,542 | +127% |
| Profit (loss) for the period before taxes | 9903 | €8,292 | €18,834 | +€10,542 | +127% |
| Income taxes | 67/77 | €1,667 | €3,805 | +€2,138 | +128% |
| Profit (loss) for the period | 9904 | €6,625 | €15,029 | +€8,404 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €6,625 | €15,029 | +€8,404 | +127% |
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 23 October 2026 via checked.be.