SMART DOCUMENT 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 DOCUMENT SOLUTIONS
Largest movements
- Receivables within one year +€5,822
up €5,822 (+6.6%), from €88,178 to €94,000
- Deferred charges and accrued income -€4,028
down €4,028 (-49.1%), from €8,212 to €4,184
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges +€2,261
up €2,261 (+1345.7%), from €168 to €2,429
- Gross operating margin +€1,356
up €1,356 (+72.6%), from -€1,868 to -€512
- Financial income -€254
down €254 (-5.7%), from €4,438 to €4,184
- Financial charges -€64
down €64 (-61.7%), from €104 to €40
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 | €272,043 | €273,246 | +€1,203 | +0.4% |
| Fixed assets | 21/28 | €175,050 | €175,050 | = | 0.0% |
| Financial fixed assets | 28 | €175,050 | €175,050 | = | 0.0% |
| Current assets | 29/58 | €96,993 | €98,196 | +€1,203 | +1.2% |
| Amounts receivable within one year | 40/41 | €88,178 | €94,000 | +€5,822 | +6.6% |
| Other amounts receivable | 41 | €88,178 | €94,000 | +€5,822 | +6.6% |
| Cash at bank and in hand | 54/58 | €603 | €12 | -€591 | -98.0% |
| Deferred charges and accrued income | 490/1 | €8,212 | €4,184 | -€4,028 | -49.1% |
| Total equity and liabilities | 10/49 | €272,043 | €273,246 | +€1,203 | +0.4% |
| Equity | 10/15 | €272,043 | €273,246 | +€1,203 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €252,043 | €253,246 | +€1,203 | +0.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €250,043 | €251,246 | +€1,203 | +0.5% |
| Other operating charges | 640/8 | €168 | €2,429 | +€2,261 | +1345.7% |
| Gross operating margin | 9900 | -€1,868 | -€512 | +€1,356 | +72.6% |
| Operating profit (loss) | 9901 | -€2,036 | -€2,941 | -€905 | -44.5% |
| Financial income | 75/76B | €4,438 | €4,184 | -€254 | -5.7% |
| Recurring financial income | 75 | €4,438 | €4,184 | -€254 | -5.7% |
| Financial charges | 65/66B | €104 | €40 | -€64 | -61.7% |
| Recurring financial charges | 65 | €104 | €40 | -€64 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €2,299 | €1,203 | -€1,095 | -47.7% |
| Profit (loss) for the period | 9904 | €2,299 | €1,203 | -€1,095 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,299 | €1,203 | -€1,095 | -47.7% |
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 10 October 2026 via checked.be.