SMART ROBOTICS: 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 ROBOTICS
Largest movements
- Cash +€104,960
up €104,960 (+59.4%), from €176,649 to €281,609
mainly Net result for the year (+€100,627) and Other debts (+€100,000)
- Receivables within one year -€28,914
down €28,914 (-14.1%), from €205,136 to €176,222
of which Trade receivables: -€57,200
- Tangible fixed assets -€10,873
down €10,873 (-14.0%), from €77,801 to €66,929
of which Plant, machinery and equipment: -€21,613
- Other debts +€100,000
new in 2025: €100,000
- Trade debts -€35,133
down €35,133 (-36.8%), from €95,552 to €60,419
- Tax, wage and social debts +€13,439
up €13,439 (+21.7%), from €61,991 to €75,430
of which Taxes: +€14,545
- Debts after one year -€7,093
no longer reported in 2025 (was €7,093)
- Advances received -€5,520
no longer reported in 2025 (was €5,520)
- Gross operating margin +€26,172
up €26,172 (+18.4%), from €142,347 to €168,519
- Depreciation -€19,764
down €19,764 (-36.5%), from €54,210 to €34,446
- Taxes +€15,237
up €15,237 (+100%), from €15,194 to €30,431
- Financial charges -€7,539
down €7,539 (-95.2%), from €7,917 to €377
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.
Derived cash bridge
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 | €459,587 | €525,424 | +€65,837 | +14.3% |
| Fixed assets | 21/28 | €77,801 | €66,929 | -€10,873 | -14.0% |
| Tangible fixed assets | 22/27 | €77,801 | €66,929 | -€10,873 | -14.0% |
| Land and buildings | 22 | €30,962 | €32,042 | +€1,080 | +3.5% |
| Plant, machinery and equipment | 23 | €21,613 | - | -€21,613 | |
| Furniture and vehicles | 24 | €25,226 | €34,887 | +€9,661 | +38.3% |
| Current assets | 29/58 | €381,785 | €458,495 | +€76,710 | +20.1% |
| Amounts receivable within one year | 40/41 | €205,136 | €176,222 | -€28,914 | -14.1% |
| Trade receivables | 40 | €146,117 | €88,917 | -€57,200 | -39.1% |
| Other amounts receivable | 41 | €59,019 | €87,305 | +€28,286 | +47.9% |
| Cash at bank and in hand | 54/58 | €176,649 | €281,609 | +€104,960 | +59.4% |
| Deferred charges and accrued income | 490/1 | - | €665 | +€665 | |
| Total equity and liabilities | 10/49 | €459,587 | €525,424 | +€65,837 | +14.3% |
| Equity | 10/15 | €281,855 | €282,482 | +€627 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €276,855 | €277,482 | +€627 | +0.2% |
| Distributable reserves | 133 | €276,855 | €277,482 | +€627 | +0.2% |
| Amounts payable | 17/49 | €177,731 | €242,942 | +€65,210 | +36.7% |
| Amounts payable after more than one year | 17 | €7,093 | - | -€7,093 | |
| Financial debts | 170/4 | €7,093 | - | -€7,093 | |
| Amounts payable within one year | 42/48 | €170,639 | €242,942 | +€72,303 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €7,575 | €7,093 | -€483 | -6.4% |
| Trade debts | 44 | €95,552 | €60,419 | -€35,133 | -36.8% |
| Suppliers | 440/4 | €95,552 | €60,419 | -€35,133 | -36.8% |
| Advances received on contracts in progress | 46 | €5,520 | - | -€5,520 | |
| Taxes, remuneration and social security | 45 | €61,991 | €75,430 | +€13,439 | +21.7% |
| Taxes | 450/3 | €60,540 | €75,085 | +€14,545 | +24.0% |
| Remuneration and social security | 454/9 | €1,450 | €344 | -€1,106 | -76.3% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Remuneration, social security and pensions | 62 | €4,257 | €2,893 | -€1,364 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,210 | €34,446 | -€19,764 | -36.5% |
| Other operating charges | 640/8 | €209 | €376 | +€168 | +80.4% |
| Gross operating margin | 9900 | €142,347 | €168,519 | +€26,172 | +18.4% |
| Operating profit (loss) | 9901 | €83,671 | €130,804 | +€47,133 | +56.3% |
| Financial income | 75/76B | €7 | €631 | +€625 | +9,297% |
| Recurring financial income | 75 | €7 | €631 | +€625 | +9,297% |
| Financial charges | 65/66B | €7,917 | €377 | -€7,539 | -95.2% |
| Recurring financial charges | 65 | €7,917 | €377 | -€7,539 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €75,761 | €131,058 | +€55,297 | +73.0% |
| Income taxes | 67/77 | €15,194 | €30,431 | +€15,237 | +100% |
| Profit (loss) for the period | 9904 | €60,567 | €100,627 | +€40,060 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,567 | €100,627 | +€40,060 | +66.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.