SMART ENERGIZED SERVICES: 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 ENERGIZED SERVICES
Largest movements
- Receivables within one year +€193,251
up €193,251 (+130,602%), from €148 to €193,399
of which Trade receivables: +€160,381
- Stocks and contracts +€46,380
new in 2024: €46,380
- Tangible fixed assets +€23,097
new in 2024: €23,097
of which Furniture and vehicles: +€19,361
- Deferred charges and accrued income +€11,898
new in 2024: €11,898
- Cash +€8,873
up €8,873 (+180%), from €4,921 to €13,793
- Trade debts +€189,857
new in 2024: €189,857
- Other debts +€68,821
up €68,821 (+30,292%), from €227 to €69,048
- Debts after one year +€15,667
new in 2024: €15,667
- Current portion of long-term debt +€5,976
new in 2024: €5,976
- Gross operating margin +€18,458
up €18,458, from -€732 to €17,727
- Depreciation +€6,028
new in 2024: €6,028
- Financial charges +€4,954
up €4,954 (+10,418%), from €48 to €5,001
- Other operating charges +€3,190
up €3,190 (+918%), from €348 to €3,538
- Taxes +€476
new in 2024: €476
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,069 | €288,689 | +€283,621 | +5,596% |
| Fixed assets | 21/28 | - | €23,219 | +€23,219 | |
| Tangible fixed assets | 22/27 | - | €23,097 | +€23,097 | |
| Plant, machinery and equipment | 23 | - | €3,736 | +€3,736 | |
| Furniture and vehicles | 24 | - | €19,361 | +€19,361 | |
| Financial fixed assets | 28 | - | €122 | +€122 | |
| Current assets | 29/58 | €5,069 | €265,470 | +€260,402 | +5,138% |
| Stocks and contracts in progress | 3 | - | €46,380 | +€46,380 | |
| Contracts in progress | 37 | - | €46,380 | +€46,380 | |
| Amounts receivable within one year | 40/41 | €148 | €193,399 | +€193,251 | +130,602% |
| Trade receivables | 40 | - | €160,381 | +€160,381 | |
| Other amounts receivable | 41 | €148 | €33,018 | +€32,870 | +22,214% |
| Cash at bank and in hand | 54/58 | €4,921 | €13,793 | +€8,873 | +180% |
| Deferred charges and accrued income | 490/1 | - | €11,898 | +€11,898 | |
| Total equity and liabilities | 10/49 | €5,069 | €288,689 | +€283,621 | +5,596% |
| Equity | 10/15 | €4,841 | €7,547 | +€2,705 | +55.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€9,419 | -€6,713 | +€2,705 | +28.7% |
| Amounts payable | 17/49 | €227 | €281,143 | +€280,915 | +123,648% |
| Amounts payable after more than one year | 17 | - | €15,667 | +€15,667 | |
| Financial debts | 170/4 | - | €15,667 | +€15,667 | |
| Amounts payable within one year | 42/48 | €227 | €265,476 | +€265,249 | +116,752% |
| Current portion of amounts payable after more than one year | 42 | - | €5,976 | +€5,976 | |
| Trade debts | 44 | - | €189,857 | +€189,857 | |
| Suppliers | 440/4 | - | €189,857 | +€189,857 | |
| Taxes, remuneration and social security | 45 | - | €596 | +€596 | |
| Taxes | 450/3 | - | €596 | +€596 | |
| Other amounts payable | 47/48 | €227 | €69,048 | +€68,821 | +30,292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,028 | +€6,028 | |
| Other operating charges | 640/8 | €348 | €3,538 | +€3,190 | +918% |
| Gross operating margin | 9900 | -€732 | €17,727 | +€18,458 | |
| Operating profit (loss) | 9901 | -€1,079 | €8,161 | +€9,240 | |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €48 | €5,001 | +€4,954 | +10,418% |
| Recurring financial charges | 65 | €48 | €5,001 | +€4,954 | +10,418% |
| Profit (loss) for the period before taxes | 9903 | -€1,127 | €3,181 | +€4,308 | |
| Income taxes | 67/77 | - | €476 | +€476 | |
| Profit (loss) for the period | 9904 | -€1,127 | €2,705 | +€3,832 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,127 | €2,705 | +€3,832 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.