Smart Computers: what changed
Two fiscal 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 Computers
Largest movements
- Receivables within one year -€9,865
down €9,865 (-92.8%), from €10,632 to €767
of which Trade receivables: -€10,162
- Tangible fixed assets -€822
down €822 (-10.7%), from €7,680 to €6,857
- Deferred charges and accrued income -€603
no longer reported in 2025 (was €603)
- Cash +€212
up €212 (+99.4%), from €213 to €425
mainly Other debts (+€10,000) and Receivables within one year (+€9,865)
- Trade debts -€13,421
down €13,421 (-70.3%), from €19,086 to €5,665
- Other debts +€10,000
up €10,000 (+66.7%), from €15,000 to €25,000
- Tax, wage and social debts -€7,473
no longer reported in 2025 (was €7,473)
of which Remuneration and social security: -€4,067
- Staff costs -€30,102
down €30,102 (-99.2%), from €30,349 to €247
- Gross operating margin -€5,976
down €5,976 (-70.8%), from €8,441 to €2,465
- Other operating charges +€934
up €934 (+174.8%), from €535 to €1,469
- Financial charges -€340
down €340 (-75.3%), from €452 to €112
- Depreciation +€278
up €278 (+51.2%), from €544 to €822
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.
Cash bridge derived
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 | €19,128 | €8,049 | -€11,079 | -57.9% |
| Fixed assets | 21/28 | €7,680 | €6,857 | -€822 | -10.7% |
| Tangible fixed assets | 22/27 | €7,680 | €6,857 | -€822 | -10.7% |
| Furniture and vehicles | 24 | €7,680 | €6,857 | -€822 | -10.7% |
| Current assets | 29/58 | €11,448 | €1,192 | -€10,256 | -89.6% |
| Amounts receivable within one year | 40/41 | €10,632 | €767 | -€9,865 | -92.8% |
| Trade receivables | 40 | €10,162 | - | -€10,162 | |
| Other amounts receivable | 41 | €470 | €767 | +€297 | +63.2% |
| Cash at bank and in hand | 54/58 | €213 | €425 | +€212 | +99.4% |
| Deferred charges and accrued income | 490/1 | €603 | - | -€603 | |
| Total equity and liabilities | 10/49 | €19,128 | €8,049 | -€11,079 | -57.9% |
| Equity | 10/15 | -€22,431 | -€22,616 | -€185 | -0.8% |
| Contributions | 10/11 | €1,008 | €1,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,439 | -€23,624 | -€185 | -0.8% |
| Amounts payable | 17/49 | €41,559 | €30,665 | -€10,893 | -26.2% |
| Amounts payable within one year | 42/48 | €41,559 | €30,665 | -€10,893 | -26.2% |
| Trade debts | 44 | €19,086 | €5,665 | -€13,421 | -70.3% |
| Suppliers | 440/4 | €19,086 | €5,665 | -€13,421 | -70.3% |
| Taxes, remuneration and social security | 45 | €7,473 | - | -€7,473 | |
| Taxes | 450/3 | €3,406 | - | -€3,406 | |
| Remuneration and social security | 454/9 | €4,067 | - | -€4,067 | |
| Other amounts payable | 47/48 | €15,000 | €25,000 | +€10,000 | +66.7% |
| Remuneration, social security and pensions | 62 | €30,349 | €247 | -€30,102 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544 | €822 | +€278 | +51.2% |
| Other operating charges | 640/8 | €535 | €1,469 | +€934 | +174.8% |
| Gross operating margin | 9900 | €8,441 | €2,465 | -€5,976 | -70.8% |
| Operating profit (loss) | 9901 | -€22,987 | -€74 | +€22,913 | +99.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -95.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -95.7% |
| Financial charges | 65/66B | €452 | €112 | -€340 | -75.3% |
| Recurring financial charges | 65 | €452 | €112 | -€340 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,439 | -€185 | +€23,253 | +99.2% |
| Profit (loss) for the period | 9904 | -€23,439 | -€185 | +€23,253 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,439 | -€185 | +€23,253 | +99.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.