smart santé: 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 santé
Largest movements
- Receivables within one year +€83,410
up €83,410 (+478%), from €17,441 to €100,851
of which Other amounts receivable: +€83,481
- Intangible fixed assets -€15,500
down €15,500 (-11.8%), from €131,092 to €115,592
- Cash -€2,322
no longer reported in 2024 (was €2,322)
mainly Receivables within one year (-€83,410) and Other debts (-€34,217)
- Debts after one year +€82,644
new in 2024: €82,644
- Other debts -€34,217
no longer reported in 2024 (was €34,217)
- Tax, wage and social debts -€13,478
down €13,478 (-33.7%), from €40,020 to €26,542
of which Taxes: -€11,176
- Current portion of long-term debt +€13,055
new in 2024: €13,055
- Profit (loss) carried forward +€9,600
up €9,600 (+19.2%), from €49,931 to €59,530
- Gross operating margin -€31,993
down €31,993 (-31.5%), from €101,556 to €69,563
- Taxes -€14,286
down €14,286 (-74.1%), from €19,275 to €4,989
- Financial charges +€6,977
up €6,977 (+1,745%), from €400 to €7,377
- Financial income +€6,389
up €6,389 (+5,372%), from €119 to €6,508
- Staff costs +€5,884
up €5,884 (+23.1%), from €25,524 to €31,408
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.
Derived cash bridge
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 | €151,688 | €216,758 | +€65,070 | +42.9% |
| Fixed assets | 21/28 | €131,637 | €115,907 | -€15,731 | -11.9% |
| Intangible fixed assets | 21 | €131,092 | €115,592 | -€15,500 | -11.8% |
| Tangible fixed assets | 22/27 | €545 | €315 | -€231 | -42.3% |
| Furniture and vehicles | 24 | €545 | €315 | -€231 | -42.3% |
| Current assets | 29/58 | €20,051 | €100,851 | +€80,800 | +403% |
| Amounts receivable within one year | 40/41 | €17,441 | €100,851 | +€83,410 | +478% |
| Trade receivables | 40 | €17,441 | €17,370 | -€71 | -0.4% |
| Other amounts receivable | 41 | - | €83,481 | +€83,481 | |
| Cash at bank and in hand | 54/58 | €2,322 | - | -€2,322 | |
| Deferred charges and accrued income | 490/1 | €288 | - | -€288 | |
| Total equity and liabilities | 10/49 | €151,688 | €216,758 | +€65,070 | +42.9% |
| Equity | 10/15 | €70,331 | €79,930 | +€9,600 | +13.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,931 | €59,530 | +€9,600 | +19.2% |
| Amounts payable | 17/49 | €81,358 | €136,827 | +€55,470 | +68.2% |
| Amounts payable after more than one year | 17 | - | €82,644 | +€82,644 | |
| Financial debts | 170/4 | - | €82,644 | +€82,644 | |
| Amounts payable within one year | 42/48 | €81,358 | €54,184 | -€27,174 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | - | €13,055 | +€13,055 | |
| Financial debts | 43 | - | €1,324 | +€1,324 | |
| Credit institutions | 430/8 | - | €1,324 | +€1,324 | |
| Trade debts | 44 | €7,120 | €13,262 | +€6,141 | +86.3% |
| Suppliers | 440/4 | €7,120 | €13,262 | +€6,141 | +86.3% |
| Taxes, remuneration and social security | 45 | €40,020 | €26,542 | -€13,478 | -33.7% |
| Taxes | 450/3 | €34,903 | €23,727 | -€11,176 | -32.0% |
| Remuneration and social security | 454/9 | €5,117 | €2,815 | -€2,302 | -45.0% |
| Other amounts payable | 47/48 | €34,217 | - | -€34,217 | |
| Remuneration, social security and pensions | 62 | €25,524 | €31,408 | +€5,884 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,654 | €15,731 | +€77 | +0.5% |
| Other operating charges | 640/8 | €3,358 | €6,966 | +€3,608 | +107% |
| Gross operating margin | 9900 | €101,556 | €69,563 | -€31,993 | -31.5% |
| Operating profit (loss) | 9901 | €57,020 | €15,458 | -€41,562 | -72.9% |
| Financial income | 75/76B | €119 | €6,508 | +€6,389 | +5,372% |
| Recurring financial income | 75 | €119 | €6,508 | +€6,389 | +5,372% |
| Financial charges | 65/66B | €400 | €7,377 | +€6,977 | +1,745% |
| Recurring financial charges | 65 | €400 | €7,377 | +€6,977 | +1,745% |
| Profit (loss) for the period before taxes | 9903 | €56,739 | €14,589 | -€42,150 | -74.3% |
| Income taxes | 67/77 | €19,275 | €4,989 | -€14,286 | -74.1% |
| Profit (loss) for the period | 9904 | €37,464 | €9,600 | -€27,864 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,464 | €9,600 | -€27,864 | -74.4% |
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 20 October 2026 via checked.be.