SMART PARTOUT: what changed
SMART PARTOUT
Largest movements
- Receivables within one year -€120,595
down €120,595 (-53.2%), from €226,484 to €105,889
of which Trade receivables: -€71,048
- Tangible fixed assets -€31,380
no longer reported in 2025 (was €31,380)
of which Furniture and vehicles: -€31,322
- Cash +€6,293
up €6,293 (+301%), from €2,091 to €8,384
mainly Receivables within one year (+€120,595) and Investment in fixed assets (net) (+€29,841)
- Other debts -€66,933
down €66,933 (-66.9%), from €100,028 to €33,095
- Tax, wage and social debts -€54,254
down €54,254 (-92.5%), from €58,624 to €4,370
- Trade debts -€27,785
down €27,785 (-34.4%), from €80,658 to €52,873
- Profit (loss) carried forward +€3,290
up €3,290 (+23.2%), from €14,184 to €17,474
- Other operating charges -€25,112
down €25,112 (-85.5%), from €29,363 to €4,251
- Staff costs +€8,796
up €8,796 (+12.0%), from €73,028 to €81,824
- Taxes -€1,997
down €1,997, from €188 to -€1,809
- Depreciation +€1,539
new in 2025: €1,539
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,360 | €123,678 | -€145,682 | -54.1% |
| Fixed assets | 21/28 | €40,785 | €9,405 | -€31,380 | -76.9% |
| Tangible fixed assets | 22/27 | €31,380 | - | -€31,380 | |
| Plant, machinery and equipment | 23 | €58 | - | -€58 | |
| Furniture and vehicles | 24 | €31,322 | - | -€31,322 | |
| Financial fixed assets | 28 | €9,405 | €9,405 | = | 0.0% |
| Current assets | 29/58 | €228,575 | €114,273 | -€114,302 | -50.0% |
| Amounts receivable within one year | 40/41 | €226,484 | €105,889 | -€120,595 | -53.2% |
| Trade receivables | 40 | €176,840 | €105,792 | -€71,048 | -40.2% |
| Other amounts receivable | 41 | €49,644 | €97 | -€49,547 | -99.8% |
| Cash at bank and in hand | 54/58 | €2,091 | €8,384 | +€6,293 | +301% |
| Total equity and liabilities | 10/49 | €269,360 | €123,678 | -€145,682 | -54.1% |
| Equity | 10/15 | €30,050 | €33,340 | +€3,290 | +10.9% |
| Contributions | 10/11 | €14,005 | €14,005 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €14,184 | €17,474 | +€3,290 | +23.2% |
| Amounts payable | 17/49 | €239,310 | €90,338 | -€148,972 | -62.3% |
| Amounts payable within one year | 42/48 | €239,310 | €90,338 | -€148,972 | -62.3% |
| Trade debts | 44 | €80,658 | €52,873 | -€27,785 | -34.4% |
| Suppliers | 440/4 | €80,658 | €52,873 | -€27,785 | -34.4% |
| Taxes, remuneration and social security | 45 | €58,624 | €4,370 | -€54,254 | -92.5% |
| Taxes | 450/3 | €58,624 | €4,370 | -€54,254 | -92.5% |
| Other amounts payable | 47/48 | €100,028 | €33,095 | -€66,933 | -66.9% |
| Remuneration, social security and pensions | 62 | €73,028 | €81,824 | +€8,796 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,539 | +€1,539 | |
| Other operating charges | 640/8 | €29,363 | €4,251 | -€25,112 | -85.5% |
| Non-recurring operating charges | 66A | - | €18,141 | +€18,141 | |
| Gross operating margin | 9900 | €108,139 | €107,282 | -€857 | -0.8% |
| Operating profit (loss) | 9901 | €5,748 | €1,527 | -€4,221 | -73.4% |
| Financial charges | 65/66B | - | €46 | +€46 | |
| Recurring financial charges | 65 | - | €46 | +€46 | |
| Profit (loss) for the period before taxes | 9903 | €5,748 | €1,481 | -€4,267 | -74.2% |
| Income taxes | 67/77 | €188 | -€1,809 | -€1,997 | |
| Profit (loss) for the period | 9904 | €5,560 | €3,290 | -€2,270 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,560 | €3,290 | -€2,270 | -40.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.