SMART EXPERIENCE: 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 EXPERIENCE
Largest movements
- Receivables within one year -€50,481
down €50,481 (-58.7%), from €85,967 to €35,486
- Tangible fixed assets -€37,500
no longer reported in 2024 (was €37,500)
- Cash +€6,750
up €6,750 (+27.3%), from €24,750 to €31,499
mainly Receivables within one year (+€50,481) and Investment in fixed assets (net) (+€37,500)
- Reserves -€61,339
down €61,339 (-97.1%), from €63,199 to €1,860
of which Tax-exempt reserves: -€61,339
- Profit (loss) carried forward -€12,731
down €12,731 (-20.2%), from €62,874 to €50,143
- Tax, wage and social debts -€7,161
down €7,161 (-73.5%), from €9,744 to €2,583
- Gross operating margin +€7,006
up €7,006 (+38.0%), from -€18,430 to -€11,424
- Purchases and services -€7,006
down €7,006 (-38.0%), from €18,430 to €11,424
- Other operating charges +€387
new in 2024: €387
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,217 | €66,986 | -€81,231 | -54.8% |
| Fixed assets | 21/28 | €37,500 | - | -€37,500 | |
| Tangible fixed assets | 22/27 | €37,500 | - | -€37,500 | |
| Furniture and vehicles | 24 | €37,500 | - | -€37,500 | |
| Current assets | 29/58 | €110,717 | €66,986 | -€43,731 | -39.5% |
| Amounts receivable within one year | 40/41 | €85,967 | €35,486 | -€50,481 | -58.7% |
| Other amounts receivable | 41 | €85,967 | €35,486 | -€50,481 | -58.7% |
| Cash at bank and in hand | 54/58 | €24,750 | €31,499 | +€6,750 | +27.3% |
| Total equity and liabilities | 10/49 | €148,217 | €66,986 | -€81,231 | -54.8% |
| Equity | 10/15 | €138,473 | €64,403 | -€74,070 | -53.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €63,199 | €1,860 | -€61,339 | -97.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,339 | - | -€61,339 | |
| Profit (loss) carried forward | 14 | €62,874 | €50,143 | -€12,731 | -20.2% |
| Amounts payable | 17/49 | €9,744 | €2,583 | -€7,161 | -73.5% |
| Amounts payable within one year | 42/48 | €9,744 | €2,583 | -€7,161 | -73.5% |
| Taxes, remuneration and social security | 45 | €9,744 | €2,583 | -€7,161 | -73.5% |
| Taxes | 450/3 | €9,744 | €2,583 | -€7,161 | -73.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,430 | €11,424 | -€7,006 | -38.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€18,430 | -€11,424 | +€7,006 | +38.0% |
| Operating profit (loss) | 9901 | -€18,430 | -€11,812 | +€6,619 | +35.9% |
| Financial charges | 65/66B | €125 | €126 | +€1 | +0.4% |
| Recurring financial charges | 65 | €125 | €126 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,556 | -€11,937 | +€6,618 | +35.7% |
| Income taxes | 67/77 | €752 | €793 | +€42 | +5.5% |
| Profit (loss) for the period | 9904 | -€19,307 | -€12,731 | +€6,577 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,307 | -€12,731 | +€6,577 | +34.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.