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
- Cash -€6,166
down €6,166 (-52.0%), from €11,853 to €5,687
mainly Investment in fixed assets (net) (-€5,969) and Receivables within one year (-€5,244)
- Receivables within one year +€5,244
up €5,244 (+87.7%), from €5,977 to €11,221
of which Trade receivables: +€2,706
- Tangible fixed assets +€4,810
up €4,810 (+286%), from €1,682 to €6,492
- Deferred charges and accrued income +€2,267
up €2,267 (+11,929%), from €19 to €2,286
- Reserves +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€1,129
up €1,129 (+2.4%), from -€47,745 to -€46,616
- Tax, wage and social debts +€926
up €926 (+36.5%), from €2,539 to €3,465
- Trade debts -€901
down €901 (-51.9%), from €1,737 to €836
- Gross operating margin +€13,528
up €13,528, from -€619 to €12,909
- Taxes +€3,777
up €3,777, from -€271 to €3,506
- Depreciation -€1,600
down €1,600 (-58.0%), from €2,759 to €1,159
- Other operating charges +€1,001
up €1,001 (+710%), from €141 to €1,142
- Write-downs +€779
new in 2025: €779
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 | €19,531 | €25,685 | +€6,154 | +31.5% |
| Fixed assets | 21/28 | €1,682 | €6,492 | +€4,810 | +286% |
| Tangible fixed assets | 22/27 | €1,682 | €6,492 | +€4,810 | +286% |
| Furniture and vehicles | 24 | €1,682 | €6,492 | +€4,810 | +286% |
| Current assets | 29/58 | €17,849 | €19,193 | +€1,344 | +7.5% |
| Amounts receivable within one year | 40/41 | €5,977 | €11,221 | +€5,244 | +87.7% |
| Trade receivables | 40 | €3,518 | €6,224 | +€2,706 | +76.9% |
| Other amounts receivable | 41 | €2,459 | €4,996 | +€2,537 | +103% |
| Cash at bank and in hand | 54/58 | €11,853 | €5,687 | -€6,166 | -52.0% |
| Deferred charges and accrued income | 490/1 | €19 | €2,286 | +€2,267 | +11,929% |
| Total equity and liabilities | 10/49 | €19,531 | €25,685 | +€6,154 | +31.5% |
| Equity | 10/15 | €15,255 | €21,384 | +€6,129 | +40.2% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€47,745 | -€46,616 | +€1,129 | +2.4% |
| Amounts payable | 17/49 | €4,276 | €4,301 | +€25 | +0.6% |
| Amounts payable within one year | 42/48 | €4,276 | €4,301 | +€25 | +0.6% |
| Trade debts | 44 | €1,737 | €836 | -€901 | -51.9% |
| Suppliers | 440/4 | €1,737 | €836 | -€901 | -51.9% |
| Taxes, remuneration and social security | 45 | €2,539 | €3,465 | +€926 | +36.5% |
| Taxes | 450/3 | €2,539 | €3,465 | +€926 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,759 | €1,159 | -€1,600 | -58.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €779 | +€779 | |
| Other operating charges | 640/8 | €141 | €1,142 | +€1,001 | +710% |
| Non-recurring operating charges | 66A | - | €133 | +€133 | |
| Gross operating margin | 9900 | -€619 | €12,909 | +€13,528 | |
| Operating profit (loss) | 9901 | -€3,519 | €9,696 | +€13,215 | |
| Financial charges | 65/66B | €78 | €61 | -€17 | -21.9% |
| Recurring financial charges | 65 | €78 | €61 | -€17 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,597 | €9,635 | +€13,232 | |
| Income taxes | 67/77 | -€271 | €3,506 | +€3,777 | |
| Profit (loss) for the period | 9904 | -€3,326 | €6,128 | +€9,454 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,326 | €6,128 | +€9,454 |
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 21 October 2026 via checked.be.