SMART IMPORT: 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 IMPORT
Largest movements
- Current investments -€374,062
down €374,062 (-49.9%), from €750,000 to €375,938
- Cash +€45,889
up €45,889 (+173%), from €26,539 to €72,428
mainly Current investments (+€374,062) and Net result for the year (+€5,111)
- Other debts -€220,070
down €220,070 (-95.5%), from €230,408 to €10,338
- Advances received -€63,728
no longer reported in 2025 (was €63,728)
- Trade debts -€33,166
down €33,166 (-71.2%), from €46,594 to €13,428
- Tax, wage and social debts -€16,687
down €16,687 (-12.0%), from €138,865 to €122,179
- Gross operating margin -€71,133
down €71,133, from €46,175 to -€24,957
- Taxes -€17,322
down €17,322 (-90.4%), from €19,166 to €1,844
- Financial charges -€16,515
down €16,515 (-58.1%), from €28,408 to €11,893
- Financial income +€2,869
up €2,869 (+6.9%), from €41,442 to €44,311
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.
Derived cash bridge
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 | €898,335 | €569,796 | -€328,538 | -36.6% |
| Current assets | 29/58 | €898,335 | €569,796 | -€328,538 | -36.6% |
| Amounts receivable within one year | 40/41 | €121,796 | €121,431 | -€365 | -0.3% |
| Trade receivables | 40 | €104,248 | €87,213 | -€17,035 | -16.3% |
| Other amounts receivable | 41 | €17,548 | €34,217 | +€16,670 | +95.0% |
| Current investments | 50/53 | €750,000 | €375,938 | -€374,062 | -49.9% |
| Cash at bank and in hand | 54/58 | €26,539 | €72,428 | +€45,889 | +173% |
| Total equity and liabilities | 10/49 | €898,335 | €569,796 | -€328,538 | -36.6% |
| Equity | 10/15 | €418,740 | €423,851 | +€5,111 | +1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €400,148 | €405,259 | +€5,111 | +1.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €398,288 | €403,399 | +€5,111 | +1.3% |
| Amounts payable | 17/49 | €479,595 | €145,945 | -€333,650 | -69.6% |
| Amounts payable within one year | 42/48 | €479,595 | €145,945 | -€333,650 | -69.6% |
| Trade debts | 44 | €46,594 | €13,428 | -€33,166 | -71.2% |
| Suppliers | 440/4 | €46,594 | €13,428 | -€33,166 | -71.2% |
| Advances received on contracts in progress | 46 | €63,728 | - | -€63,728 | |
| Taxes, remuneration and social security | 45 | €138,865 | €122,179 | -€16,687 | -12.0% |
| Taxes | 450/3 | €138,865 | €122,179 | -€16,687 | -12.0% |
| Other amounts payable | 47/48 | €230,408 | €10,338 | -€220,070 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | - | -€414 | |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €46,175 | -€24,957 | -€71,133 | |
| Operating profit (loss) | 9901 | €45,268 | -€25,463 | -€70,730 | |
| Financial income | 75/76B | €41,442 | €44,311 | +€2,869 | +6.9% |
| Recurring financial income | 75 | €41,442 | €44,311 | +€2,869 | +6.9% |
| Financial charges | 65/66B | €28,408 | €11,893 | -€16,515 | -58.1% |
| Recurring financial charges | 65 | €28,408 | €11,893 | -€16,515 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €58,302 | €6,955 | -€51,347 | -88.1% |
| Income taxes | 67/77 | €19,166 | €1,844 | -€17,322 | -90.4% |
| Profit (loss) for the period | 9904 | €39,136 | €5,111 | -€34,025 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,136 | €5,111 | -€34,025 | -86.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.