Smart Soft Consulting: 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 Soft Consulting
Largest movements
- Cash +€76,953
up €76,953 (+124.1%), from €62,016 to €138,969
mainly Net result for the year (+€83,108) and Other debts (+€53,175)
- Tangible fixed assets +€2,159
up €2,159 (+173.5%), from €1,244 to €3,403
- Other debts +€53,175
up €53,175 (+1366.0%), from €3,893 to €57,067
- Profit (loss) carried forward +€26,858
up €26,858 (+54.5%), from €49,302 to €76,160
- Tax, wage and social debts +€9,888
up €9,888 (+41.0%), from €24,106 to €33,994
of which Taxes: +€12,865
- Trade debts -€9,493
down €9,493 (-77.8%), from €12,202 to €2,709
- Gross operating margin +€106,318
up €106,318 (+148.5%), from €71,603 to €177,922
- Staff costs +€32,987
up €32,987 (+99.9%), from €33,017 to €66,003
- Taxes +€14,824
up €14,824 (+190.1%), from €7,800 to €22,624
- Other operating charges +€3,894
up €3,894 (+565.6%), from €688 to €4,582
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 | €92,081 | €172,598 | +€80,517 | +87.4% |
| Fixed assets | 21/28 | €1,244 | €3,403 | +€2,159 | +173.5% |
| Tangible fixed assets | 22/27 | €1,244 | €3,403 | +€2,159 | +173.5% |
| Furniture and vehicles | 24 | €1,244 | €3,403 | +€2,159 | +173.5% |
| Current assets | 29/58 | €90,837 | €169,195 | +€78,358 | +86.3% |
| Amounts receivable within one year | 40/41 | €25,700 | €27,151 | +€1,451 | +5.6% |
| Trade receivables | 40 | €25,700 | €27,151 | +€1,451 | +5.6% |
| Cash at bank and in hand | 54/58 | €62,016 | €138,969 | +€76,953 | +124.1% |
| Deferred charges and accrued income | 490/1 | €3,121 | €3,075 | -€46 | -1.5% |
| Total equity and liabilities | 10/49 | €92,081 | €172,598 | +€80,517 | +87.4% |
| Equity | 10/15 | €51,802 | €78,660 | +€26,858 | +51.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,302 | €76,160 | +€26,858 | +54.5% |
| Amounts payable | 17/49 | €40,279 | €93,938 | +€53,659 | +133.2% |
| Amounts payable within one year | 42/48 | €40,279 | €93,938 | +€53,659 | +133.2% |
| Financial debts | 43 | €79 | €168 | +€89 | +113.3% |
| Credit institutions | 430/8 | €79 | €168 | +€89 | +113.3% |
| Trade debts | 44 | €12,202 | €2,709 | -€9,493 | -77.8% |
| Suppliers | 440/4 | €12,202 | €2,709 | -€9,493 | -77.8% |
| Taxes, remuneration and social security | 45 | €24,106 | €33,994 | +€9,888 | +41.0% |
| Taxes | 450/3 | €20,469 | €33,334 | +€12,865 | +62.9% |
| Remuneration and social security | 454/9 | €3,637 | €660 | -€2,977 | -81.9% |
| Other amounts payable | 47/48 | €3,893 | €57,067 | +€53,175 | +1366.0% |
| Remuneration, social security and pensions | 62 | €33,017 | €66,003 | +€32,987 | +99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €271 | €631 | +€360 | +132.7% |
| Other operating charges | 640/8 | €688 | €4,582 | +€3,894 | +565.6% |
| Gross operating margin | 9900 | €71,603 | €177,922 | +€106,318 | +148.5% |
| Operating profit (loss) | 9901 | €37,627 | €106,705 | +€69,079 | +183.6% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €1,144 | €973 | -€171 | -14.9% |
| Recurring financial charges | 65 | €1,144 | €973 | -€171 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €36,511 | €105,732 | +€69,221 | +189.6% |
| Income taxes | 67/77 | €7,800 | €22,624 | +€14,824 | +190.1% |
| Profit (loss) for the period | 9904 | €28,711 | €83,108 | +€54,396 | +189.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,711 | €83,108 | +€54,396 | +189.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.