SMART MOVE TRANS: 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 MOVE TRANS
Largest movements
- Tangible fixed assets -€4,678
down €4,678 (-49.1%), from €9,522 to €4,843
- Cash -€2,394
down €2,394 (-74.2%), from €3,228 to €834
mainly Net result for the year (-€6,836) and Receivables within one year (-€795)
- Receivables within one year +€795
up €795 (+58.7%), from €1,355 to €2,150
- Profit (loss) carried forward -€6,836
down €6,836 (-55.1%), from -€12,401 to -€19,237
- Trade debts +€1,242
up €1,242 (+84.2%), from €1,475 to €2,716
- Other debts -€529
down €529 (-6.0%), from €8,779 to €8,250
- Purchases and services -€22,526
down €22,526 (-82.1%), from €27,448 to €4,923
- Turnover -€19,918
down €19,918 (-86.8%), from €22,955 to €3,037
- Gross operating margin +€2,608
up €2,608 (+58.0%), from -€4,494 to -€1,886
- Other operating charges -€387
down €387 (-78.5%), from €494 to €106
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 | €23,105 | €16,827 | -€6,277 | -27.2% |
| Fixed assets | 21/28 | €18,522 | €13,843 | -€4,678 | -25.3% |
| Tangible fixed assets | 22/27 | €9,522 | €4,843 | -€4,678 | -49.1% |
| Furniture and vehicles | 24 | €9,522 | €4,843 | -€4,678 | -49.1% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €4,583 | €2,984 | -€1,599 | -34.9% |
| Amounts receivable within one year | 40/41 | €1,355 | €2,150 | +€795 | +58.7% |
| Other amounts receivable | 41 | €1,355 | €2,150 | +€795 | +58.7% |
| Cash at bank and in hand | 54/58 | €3,228 | €834 | -€2,394 | -74.2% |
| Total equity and liabilities | 10/49 | €23,105 | €16,827 | -€6,277 | -27.2% |
| Equity | 10/15 | €3,659 | -€3,177 | -€6,836 | |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,401 | -€19,237 | -€6,836 | -55.1% |
| Amounts payable | 17/49 | €19,446 | €20,005 | +€559 | +2.9% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Other amounts payable | 178/9 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,446 | €11,005 | +€559 | +5.3% |
| Trade debts | 44 | €1,475 | €2,716 | +€1,242 | +84.2% |
| Suppliers | 440/4 | €1,475 | €2,716 | +€1,242 | +84.2% |
| Taxes, remuneration and social security | 45 | €192 | €39 | -€154 | -80.0% |
| Taxes | 450/3 | €192 | €39 | -€154 | -80.0% |
| Other amounts payable | 47/48 | €8,779 | €8,250 | -€529 | -6.0% |
| Turnover | 70 | €22,955 | €3,037 | -€19,918 | -86.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,448 | €4,923 | -€22,526 | -82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,678 | €4,678 | = | 0.0% |
| Other operating charges | 640/8 | €494 | €106 | -€387 | -78.5% |
| Gross operating margin | 9900 | -€4,494 | -€1,886 | +€2,608 | +58.0% |
| Operating profit (loss) | 9901 | -€9,666 | -€6,670 | +€2,996 | +31.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €127 | €166 | +€40 | +31.2% |
| Recurring financial charges | 65 | €96 | €103 | +€7 | +7.5% |
| Non-recurring financial charges | 66B | €31 | €63 | +€32 | +103.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,792 | -€6,836 | +€2,956 | +30.2% |
| Profit (loss) for the period | 9904 | -€9,792 | -€6,836 | +€2,956 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,792 | -€6,836 | +€2,956 | +30.2% |
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 6 October 2026 via checked.be.