Smart Consulting Enabling Performance: 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 Consulting Enabling Performance
Largest movements
- Cash +€70,375
up €70,375 (+254.6%), from €27,640 to €98,015
mainly Other debts (+€81,500) and Net result for the year (+€41,920)
- Receivables within one year -€36,657
down €36,657 (-60.5%), from €60,597 to €23,940
of which Trade receivables: -€19,864
- Deferred charges and accrued income -€26,808
no longer reported in 2025 (was €26,808)
- Other debts +€81,500
up €81,500 (+440.5%), from €18,500 to €100,000
- Reserves -€64,409
no longer reported in 2025 (was €64,409)
- Trade debts -€13,921
down €13,921 (-79.8%), from €17,449 to €3,528
- Profit (loss) carried forward +€6,329
new in 2025: €6,329
- Accrued charges and deferred income -€2,400
no longer reported in 2025 (was €2,400)
- Gross operating margin +€29,487
up €29,487 (+110.7%), from €26,633 to €56,120
- Taxes +€5,888
up €5,888 (+90.6%), from €6,500 to €12,388
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 | €116,998 | €124,334 | +€7,336 | +6.3% |
| Fixed assets | 21/28 | €1,953 | €2,379 | +€426 | +21.8% |
| Tangible fixed assets | 22/27 | €1,953 | €2,379 | +€426 | +21.8% |
| Furniture and vehicles | 24 | €1,953 | €2,379 | +€426 | +21.8% |
| Current assets | 29/58 | €115,045 | €121,955 | +€6,910 | +6.0% |
| Amounts receivable within one year | 40/41 | €60,597 | €23,940 | -€36,657 | -60.5% |
| Trade receivables | 40 | €43,805 | €23,940 | -€19,864 | -45.3% |
| Other amounts receivable | 41 | €16,793 | - | -€16,793 | |
| Cash at bank and in hand | 54/58 | €27,640 | €98,015 | +€70,375 | +254.6% |
| Deferred charges and accrued income | 490/1 | €26,808 | - | -€26,808 | |
| Total equity and liabilities | 10/49 | €116,998 | €124,334 | +€7,336 | +6.3% |
| Equity | 10/15 | €66,409 | €8,329 | -€58,080 | -87.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €64,409 | - | -€64,409 | |
| Distributable reserves | 133 | €64,409 | - | -€64,409 | |
| Profit (loss) carried forward | 14 | - | €6,329 | +€6,329 | |
| Amounts payable | 17/49 | €50,589 | €116,006 | +€65,416 | +129.3% |
| Amounts payable within one year | 42/48 | €48,189 | €116,006 | +€67,816 | +140.7% |
| Trade debts | 44 | €17,449 | €3,528 | -€13,921 | -79.8% |
| Suppliers | 440/4 | €17,449 | €3,528 | -€13,921 | -79.8% |
| Taxes, remuneration and social security | 45 | €12,241 | €12,478 | +€237 | +1.9% |
| Taxes | 450/3 | €8,975 | €10,397 | +€1,422 | +15.8% |
| Remuneration and social security | 454/9 | €3,266 | €2,081 | -€1,185 | -36.3% |
| Other amounts payable | 47/48 | €18,500 | €100,000 | +€81,500 | +440.5% |
| Accrued charges and deferred income | 492/3 | €2,400 | - | -€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €1,159 | -€1 | -0.1% |
| Other operating charges | 640/8 | €448 | €453 | +€5 | +1.1% |
| Gross operating margin | 9900 | €26,633 | €56,120 | +€29,487 | +110.7% |
| Operating profit (loss) | 9901 | €25,025 | €54,508 | +€29,483 | +117.8% |
| Financial income | 75/76B | €143 | - | -€143 | |
| Recurring financial income | 75 | €143 | - | -€143 | |
| Financial charges | 65/66B | €169 | €201 | +€32 | +19.1% |
| Recurring financial charges | 65 | €169 | €201 | +€32 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €25,000 | €54,307 | +€29,308 | +117.2% |
| Income taxes | 67/77 | €6,500 | €12,388 | +€5,888 | +90.6% |
| Profit (loss) for the period | 9904 | €18,500 | €41,920 | +€23,420 | +126.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,500 | €41,920 | +€23,420 | +126.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.