Smart Leap: what changed
Two fiscal 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 Leap
Largest movements
- Current investments -€1,884
down €1,884 (-36.3%), from €5,194 to €3,310
- Receivables within one year -€401
down €401 (-79.1%), from €507 to €106
- Profit (loss) carried forward -€2,285
down €2,285 (-69.3%), from -€3,299 to -€5,584
- Gross operating margin +€1,280
up €1,280 (+50.0%), from -€2,563 to -€1,283
- Other operating charges +€259
up €259 (+37.9%), from €685 to €944
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,701 | €3,416 | -€2,285 | -40.1% |
| Current assets | 29/58 | €5,701 | €3,416 | -€2,285 | -40.1% |
| Amounts receivable within one year | 40/41 | €507 | €106 | -€401 | -79.1% |
| Other amounts receivable | 41 | €507 | €106 | -€401 | -79.1% |
| Current investments | 50/53 | €5,194 | €3,310 | -€1,884 | -36.3% |
| Total equity and liabilities | 10/49 | €5,701 | €3,416 | -€2,285 | -40.1% |
| Equity | 10/15 | €5,701 | €3,416 | -€2,285 | -40.1% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,299 | -€5,584 | -€2,285 | -69.3% |
| Other operating charges | 640/8 | €685 | €944 | +€259 | +37.9% |
| Gross operating margin | 9900 | -€2,563 | -€1,283 | +€1,280 | +50.0% |
| Operating profit (loss) | 9901 | -€3,248 | -€2,227 | +€1,021 | +31.4% |
| Financial charges | 65/66B | €51 | €58 | +€7 | +13.7% |
| Recurring financial charges | 65 | €51 | €58 | +€7 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,299 | -€2,285 | +€1,014 | +30.7% |
| Profit (loss) for the period | 9904 | -€3,299 | -€2,285 | +€1,014 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,299 | -€2,285 | +€1,014 | +30.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.