SMART CARE 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 CARE SOLUTIONS
Largest movements
- Cash +€6,276
up €6,276 (+15.9%), from €39,362 to €45,637
mainly Tax, wage and social debts (+€6,049) and Trade debts (+€3,522)
- Receivables within one year +€4,505
up €4,505 (+21.3%), from €21,155 to €25,660
- Tangible fixed assets -€1,608
down €1,608 (-70.6%), from €2,277 to €668
of which Other tangible fixed assets: -€1,601
- Tax, wage and social debts +€6,049
up €6,049 (+276%), from €2,193 to €8,242
- Trade debts +€3,522
up €3,522 (+8.7%), from €40,336 to €43,858
- Gross operating margin -€3,278
down €3,278 (-56.5%), from €5,804 to €2,526
- Depreciation -€193
down €193 (-8.1%), from €2,386 to €2,193
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 | €64,862 | €73,780 | +€8,919 | +13.8% |
| Formation expenses | 20 | €1,105 | €826 | -€279 | -25.2% |
| Fixed assets | 21/28 | €2,277 | €668 | -€1,608 | -70.6% |
| Tangible fixed assets | 22/27 | €2,277 | €668 | -€1,608 | -70.6% |
| Plant, machinery and equipment | 23 | €603 | €596 | -€7 | -1.2% |
| Other tangible fixed assets | 26 | €1,673 | €73 | -€1,601 | -95.7% |
| Current assets | 29/58 | €61,480 | €72,286 | +€10,805 | +17.6% |
| Stocks and contracts in progress | 3 | €832 | €845 | +€13 | +1.5% |
| Stocks | 30/36 | €832 | €845 | +€13 | +1.5% |
| Amounts receivable within one year | 40/41 | €21,155 | €25,660 | +€4,505 | +21.3% |
| Trade receivables | 40 | €21,155 | €25,660 | +€4,505 | +21.3% |
| Cash at bank and in hand | 54/58 | €39,362 | €45,637 | +€6,276 | +15.9% |
| Deferred charges and accrued income | 490/1 | €132 | €144 | +€12 | +8.9% |
| Total equity and liabilities | 10/49 | €64,862 | €73,780 | +€8,919 | +13.8% |
| Equity | 10/15 | €22,266 | €21,580 | -€686 | -3.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,734 | -€8,420 | -€686 | -8.9% |
| Amounts payable | 17/49 | €42,596 | €52,200 | +€9,604 | +22.5% |
| Amounts payable within one year | 42/48 | €42,596 | €52,200 | +€9,604 | +22.5% |
| Trade debts | 44 | €40,336 | €43,858 | +€3,522 | +8.7% |
| Suppliers | 440/4 | €40,336 | €43,858 | +€3,522 | +8.7% |
| Taxes, remuneration and social security | 45 | €2,193 | €8,242 | +€6,049 | +276% |
| Taxes | 450/3 | €2,193 | €8,242 | +€6,049 | +276% |
| Other amounts payable | 47/48 | €67 | €100 | +€33 | +49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,386 | €2,193 | -€193 | -8.1% |
| Other operating charges | 640/8 | €871 | €844 | -€27 | -3.1% |
| Gross operating margin | 9900 | €5,804 | €2,526 | -€3,278 | -56.5% |
| Operating profit (loss) | 9901 | €2,547 | -€511 | -€3,058 | |
| Financial charges | 65/66B | €131 | €175 | +€44 | +33.3% |
| Recurring financial charges | 65 | €131 | €175 | +€44 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €2,416 | -€686 | -€3,102 | |
| Profit (loss) for the period | 9904 | €2,416 | -€686 | -€3,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,416 | -€686 | -€3,102 |
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 26 October 2026 via checked.be.