Smart Inn: 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 Inn
Largest movements
- Receivables after one year -€548,729
down €548,729 (-4.1%), from €13.4m to €12.8m
- Receivables within one year +€182,780
up €182,780 (+47.4%), from €385,878 to €568,658
of which Trade receivables: +€186,433
- Cash -€179,327
down €179,327 (-83.8%), from €213,883 to €34,556
mainly Debts after one year (-€450,000) and Net result for the year (-€241,865)
- Debts after one year -€450,000
down €450,000 (-7.4%), from €6.1m to €5.7m
- Profit (loss) carried forward -€241,865
down €241,865 (-158%), from -€153,110 to -€394,975
- Financial charges +€146,609
up €146,609 (+108%), from €135,827 to €282,436
- Gross operating margin +€71,654
up €71,654, from -€31,083 to €40,571
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 | €13,972,255 | €13,426,979 | -€545,276 | -3.9% |
| Fixed assets | 21/28 | €600 | €600 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €13,971,655 | €13,426,379 | -€545,276 | -3.9% |
| Amounts receivable after more than one year | 29 | €13,371,894 | €12,823,165 | -€548,729 | -4.1% |
| Trade receivables | 290 | €13,371,894 | €12,823,165 | -€548,729 | -4.1% |
| Amounts receivable within one year | 40/41 | €385,878 | €568,658 | +€182,780 | +47.4% |
| Trade receivables | 40 | €381,548 | €567,981 | +€186,433 | +48.9% |
| Other amounts receivable | 41 | €4,330 | €677 | -€3,653 | -84.4% |
| Cash at bank and in hand | 54/58 | €213,883 | €34,556 | -€179,327 | -83.8% |
| Total equity and liabilities | 10/49 | €13,972,255 | €13,426,979 | -€545,276 | -3.9% |
| Equity | 10/15 | €503,090 | €261,225 | -€241,865 | -48.1% |
| Contributions | 10/11 | €656,200 | €656,200 | = | 0.0% |
| Contributions outside capital | 11 | €656,200 | €656,200 | = | 0.0% |
| Other | 1109/19 | €656,200 | €656,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,110 | -€394,975 | -€241,865 | -158% |
| Amounts payable | 17/49 | €13,469,165 | €13,165,754 | -€303,411 | -2.3% |
| Amounts payable after more than one year | 17 | €6,118,000 | €5,668,000 | -€450,000 | -7.4% |
| Financial debts | 170/4 | €6,118,000 | €5,668,000 | -€450,000 | -7.4% |
| Amounts payable within one year | 42/48 | €7,288,372 | €7,497,754 | +€209,382 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €452,500 | €550,000 | +€97,500 | +21.5% |
| Trade debts | 44 | €27,152 | €23,282 | -€3,870 | -14.3% |
| Suppliers | 440/4 | €27,152 | €23,282 | -€3,870 | -14.3% |
| Other amounts payable | 47/48 | €6,808,720 | €6,924,472 | +€115,752 | +1.7% |
| Accrued charges and deferred income | 492/3 | €62,793 | - | -€62,793 | |
| Gross operating margin | 9900 | -€31,083 | €40,571 | +€71,654 | |
| Operating profit (loss) | 9901 | -€31,083 | €40,571 | +€71,654 | |
| Financial income | 75/76B | €73 | - | -€73 | |
| Recurring financial income | 75 | €73 | - | -€73 | |
| Financial charges | 65/66B | €135,827 | €282,436 | +€146,609 | +108% |
| Recurring financial charges | 65 | €135,827 | €282,436 | +€146,609 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€166,837 | -€241,865 | -€75,028 | -45.0% |
| Profit (loss) for the period | 9904 | -€166,837 | -€241,865 | -€75,028 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€166,837 | -€241,865 | -€75,028 | -45.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.