SMART-MOBILE: 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-MOBILE
Largest movements
- Stocks and contracts +€6,436
up €6,436 (+36.2%), from €17,796 to €24,231
- Receivables within one year +€2,289
up €2,289 (+68.8%), from €3,326 to €5,615
of which Trade receivables: +€2,608
- Cash -€1,777
down €1,777 (-33.7%), from €5,271 to €3,494
mainly Net result for the year (-€6,996) and Stocks and contracts (-€6,436)
- Tangible fixed assets -€1,178
down €1,178 (-93.3%), from €1,262 to €84
of which Other tangible fixed assets: -€970
- Other debts +€7,266
up €7,266 (+16.2%), from €44,741 to €52,007
- Profit (loss) carried forward -€6,996
down €6,996 (-11.8%), from -€59,406 to -€66,403
- Contributions +€4,850
up €4,850 (+34.3%), from €14,150 to €19,000
- Tax, wage and social debts +€2,113
up €2,113 (+18.0%), from €11,733 to €13,846
of which Taxes: +€1,958
- Trade debts -€1,429
down €1,429 (-6.8%), from €21,118 to €19,689
- Gross operating margin -€12,122
down €12,122 (-53.5%), from €22,676 to €10,554
- Staff costs -€490
down €490 (-3.0%), from €16,557 to €16,067
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,335 | €38,139 | +€5,803 | +17.9% |
| Fixed assets | 21/28 | €5,942 | €4,798 | -€1,144 | -19.3% |
| Tangible fixed assets | 22/27 | €1,262 | €84 | -€1,178 | -93.3% |
| Furniture and vehicles | 24 | €292 | €84 | -€208 | -71.2% |
| Other tangible fixed assets | 26 | €970 | - | -€970 | |
| Financial fixed assets | 28 | €4,680 | €4,714 | +€34 | +0.7% |
| Current assets | 29/58 | €26,393 | €33,341 | +€6,948 | +26.3% |
| Stocks and contracts in progress | 3 | €17,796 | €24,231 | +€6,436 | +36.2% |
| Stocks | 30/36 | €17,796 | €24,231 | +€6,436 | +36.2% |
| Amounts receivable within one year | 40/41 | €3,326 | €5,615 | +€2,289 | +68.8% |
| Trade receivables | 40 | €2,780 | €5,388 | +€2,608 | +93.8% |
| Other amounts receivable | 41 | €546 | €227 | -€319 | -58.5% |
| Cash at bank and in hand | 54/58 | €5,271 | €3,494 | -€1,777 | -33.7% |
| Total equity and liabilities | 10/49 | €32,335 | €38,139 | +€5,803 | +17.9% |
| Equity | 10/15 | -€45,256 | -€47,403 | -€2,146 | -4.7% |
| Contributions | 10/11 | €14,150 | €19,000 | +€4,850 | +34.3% |
| Profit (loss) carried forward | 14 | -€59,406 | -€66,403 | -€6,996 | -11.8% |
| Amounts payable | 17/49 | €77,592 | €85,542 | +€7,950 | +10.2% |
| Amounts payable within one year | 42/48 | €77,592 | €85,542 | +€7,950 | +10.2% |
| Trade debts | 44 | €21,118 | €19,689 | -€1,429 | -6.8% |
| Suppliers | 440/4 | €21,118 | €19,689 | -€1,429 | -6.8% |
| Taxes, remuneration and social security | 45 | €11,733 | €13,846 | +€2,113 | +18.0% |
| Taxes | 450/3 | €9,571 | €11,529 | +€1,958 | +20.5% |
| Remuneration and social security | 454/9 | €2,162 | €2,317 | +€155 | +7.2% |
| Other amounts payable | 47/48 | €44,741 | €52,007 | +€7,266 | +16.2% |
| Remuneration, social security and pensions | 62 | €16,557 | €16,067 | -€490 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,178 | €1,178 | = | 0.0% |
| Other operating charges | 640/8 | €312 | €100 | -€212 | -68.0% |
| Gross operating margin | 9900 | €22,676 | €10,554 | -€12,122 | -53.5% |
| Operating profit (loss) | 9901 | €4,629 | -€6,790 | -€11,419 | |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €203 | €240 | +€37 | +18.4% |
| Recurring financial charges | 65 | €203 | €240 | +€37 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €4,426 | -€6,996 | -€11,423 | |
| Income taxes | 67/77 | €89 | - | -€89 | |
| Profit (loss) for the period | 9904 | €4,337 | -€6,996 | -€11,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,337 | -€6,996 | -€11,333 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.