Smart-in Consulting: 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-in Consulting
Largest movements
- Cash -€12,076
down €12,076 (-18.6%), from €65,026 to €52,950
mainly Other debts (-€23,360) and Receivables within one year (-€9,430)
- Receivables within one year +€9,430
up €9,430 (+43.8%), from €21,511 to €30,941
- Profit (loss) carried forward +€25,391
up €25,391 (+59.3%), from €42,816 to €68,208
- Other debts -€23,360
down €23,360 (-83.8%), from €27,863 to €4,502
- Tax, wage and social debts -€4,147
down €4,147 (-33.0%), from €12,549 to €8,402
- Trade debts -€1,010
down €1,010 (-70.5%), from €1,432 to €422
- Gross operating margin -€25,700
down €25,700 (-42.5%), from €60,424 to €34,724
- Taxes -€4,924
down €4,924 (-38.7%), from €12,711 to €7,787
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 | €87,660 | €84,533 | -€3,126 | -3.6% |
| Fixed assets | 21/28 | €1,034 | €552 | -€481 | -46.6% |
| Tangible fixed assets | 22/27 | €979 | €498 | -€481 | -49.2% |
| Furniture and vehicles | 24 | €979 | €498 | -€481 | -49.2% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €86,626 | €83,981 | -€2,645 | -3.1% |
| Amounts receivable within one year | 40/41 | €21,511 | €30,941 | +€9,430 | +43.8% |
| Trade receivables | 40 | €21,511 | €30,941 | +€9,430 | +43.8% |
| Cash at bank and in hand | 54/58 | €65,026 | €52,950 | -€12,076 | -18.6% |
| Deferred charges and accrued income | 490/1 | €89 | €90 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €87,660 | €84,533 | -€3,126 | -3.6% |
| Equity | 10/15 | €45,816 | €71,208 | +€25,391 | +55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,816 | €68,208 | +€25,391 | +59.3% |
| Amounts payable | 17/49 | €41,843 | €13,326 | -€28,517 | -68.2% |
| Amounts payable within one year | 42/48 | €41,843 | €13,326 | -€28,517 | -68.2% |
| Trade debts | 44 | €1,432 | €422 | -€1,010 | -70.5% |
| Suppliers | 440/4 | €1,432 | €422 | -€1,010 | -70.5% |
| Taxes, remuneration and social security | 45 | €12,549 | €8,402 | -€4,147 | -33.0% |
| Taxes | 450/3 | €12,549 | €8,402 | -€4,147 | -33.0% |
| Other amounts payable | 47/48 | €27,863 | €4,502 | -€23,360 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €481 | +€82 | +20.6% |
| Other operating charges | 640/8 | €1,300 | €939 | -€361 | -27.8% |
| Gross operating margin | 9900 | €60,424 | €34,724 | -€25,700 | -42.5% |
| Operating profit (loss) | 9901 | €58,725 | €33,304 | -€25,421 | -43.3% |
| Financial charges | 65/66B | €88 | €126 | +€38 | +43.3% |
| Recurring financial charges | 65 | €88 | €126 | +€38 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €58,637 | €33,178 | -€25,459 | -43.4% |
| Income taxes | 67/77 | €12,711 | €7,787 | -€4,924 | -38.7% |
| Profit (loss) for the period | 9904 | €45,926 | €25,391 | -€20,535 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,926 | €25,391 | -€20,535 | -44.7% |
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 23 October 2026 via checked.be.