SMART MONKEYS: 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 MONKEYS
Largest movements
- Current investments +€20,549
up €20,549 (+64.8%), from €31,700 to €52,249
- Cash -€19,611
down €19,611 (-57.2%), from €34,255 to €14,644
mainly Current investments (-€20,549) and Tax, wage and social debts (-€6,788)
- Tangible fixed assets -€2,887
down €2,887 (-47.0%), from €6,145 to €3,258
- Tax, wage and social debts -€6,788
down €6,788 (-91.8%), from €7,398 to €609
- Profit (loss) carried forward +€4,228
up €4,228 (+11.1%), from €37,975 to €42,203
- Contributions +€1,200
up €1,200 (+11.8%), from €10,200 to €11,400
- Trade debts -€814
down €814 (-62.2%), from €1,308 to €494
- Gross operating margin -€22,185
down €22,185 (-76.8%), from €28,885 to €6,700
- Taxes -€5,942
down €5,942 (-84.7%), from €7,017 to €1,075
- Depreciation +€1,444
up €1,444 (+100.0%), from €1,444 to €2,887
- Financial income +€1,027
up €1,027 (+104.1%), from €986 to €2,013
- Other operating charges -€738
down €738 (-64.9%), from €1,138 to €400
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
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 | €76,929 | €74,830 | -€2,099 | -2.7% |
| Fixed assets | 21/28 | €6,145 | €3,258 | -€2,887 | -47.0% |
| Tangible fixed assets | 22/27 | €6,145 | €3,258 | -€2,887 | -47.0% |
| Furniture and vehicles | 24 | €6,145 | €3,258 | -€2,887 | -47.0% |
| Current assets | 29/58 | €70,785 | €71,573 | +€788 | +1.1% |
| Stocks and contracts in progress | 3 | €757 | €757 | = | 0.0% |
| Stocks | 30/36 | €757 | €757 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,709 | €2,998 | -€711 | -19.2% |
| Trade receivables | 40 | €1,653 | €1,505 | -€148 | -9.0% |
| Other amounts receivable | 41 | €2,056 | €1,493 | -€563 | -27.4% |
| Current investments | 50/53 | €31,700 | €52,249 | +€20,549 | +64.8% |
| Cash at bank and in hand | 54/58 | €34,255 | €14,644 | -€19,611 | -57.2% |
| Deferred charges and accrued income | 490/1 | €364 | €925 | +€561 | +154.3% |
| Total equity and liabilities | 10/49 | €76,929 | €74,830 | -€2,099 | -2.7% |
| Equity | 10/15 | €68,175 | €73,603 | +€5,428 | +8.0% |
| Contributions | 10/11 | €10,200 | €11,400 | +€1,200 | +11.8% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,975 | €42,203 | +€4,228 | +11.1% |
| Amounts payable | 17/49 | €8,754 | €1,227 | -€7,527 | -86.0% |
| Amounts payable within one year | 42/48 | €8,723 | €1,121 | -€7,603 | -87.2% |
| Trade debts | 44 | €1,308 | €494 | -€814 | -62.2% |
| Suppliers | 440/4 | €1,308 | €494 | -€814 | -62.2% |
| Taxes, remuneration and social security | 45 | €7,398 | €609 | -€6,788 | -91.8% |
| Taxes | 450/3 | €7,398 | €609 | -€6,788 | -91.8% |
| Other amounts payable | 47/48 | €18 | €18 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €31 | €106 | +€75 | +242.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,444 | €2,887 | +€1,444 | +100.0% |
| Other operating charges | 640/8 | €1,138 | €400 | -€738 | -64.9% |
| Gross operating margin | 9900 | €28,885 | €6,700 | -€22,185 | -76.8% |
| Operating profit (loss) | 9901 | €26,303 | €3,413 | -€22,890 | -87.0% |
| Financial income | 75/76B | €986 | €2,013 | +€1,027 | +104.1% |
| Recurring financial income | 75 | €986 | €2,013 | +€1,027 | +104.1% |
| Financial charges | 65/66B | €120 | €122 | +€2 | +1.4% |
| Recurring financial charges | 65 | €120 | €122 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €27,169 | €5,304 | -€21,865 | -80.5% |
| Income taxes | 67/77 | €7,017 | €1,075 | -€5,942 | -84.7% |
| Profit (loss) for the period | 9904 | €20,152 | €4,228 | -€15,924 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,152 | €4,228 | -€15,924 | -79.0% |
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 9 October 2026 via checked.be.