SMART SOLUTION BXL: 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 SOLUTION BXL
Largest movements
- Receivables within one year -€3,436
down €3,436 (-38.6%), from €8,901 to €5,465
of which Other amounts receivable: -€5,316
- Cash +€565
up €565 (+13.7%), from €4,128 to €4,693
mainly Net result for the year (+€4,837) and Receivables within one year (+€3,436)
- Tax, wage and social debts -€9,751
down €9,751 (-97.4%), from €10,013 to €261
- Reserves +€6,036
new in 2025: €6,036
- Profit (loss) carried forward -€1,199
no longer reported in 2025 (was €1,199)
- Other debts +€1,141
new in 2025: €1,141
- Trade debts +€902
up €902 (+156.2%), from €577 to €1,479
- Gross operating margin +€11,255
up €11,255, from -€4,748 to €6,508
- Other operating charges +€444
up €444 (+54.3%), from €818 to €1,262
- Taxes +€261
new in 2025: €261
- Financial charges +€90
up €90 (+126.2%), from €71 to €161
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 | €13,029 | €10,158 | -€2,871 | -22.0% |
| Current assets | 29/58 | €13,029 | €10,158 | -€2,871 | -22.0% |
| Amounts receivable within one year | 40/41 | €8,901 | €5,465 | -€3,436 | -38.6% |
| Trade receivables | 40 | €3,000 | €4,880 | +€1,880 | +62.7% |
| Other amounts receivable | 41 | €5,901 | €585 | -€5,316 | -90.1% |
| Cash at bank and in hand | 54/58 | €4,128 | €4,693 | +€565 | +13.7% |
| Total equity and liabilities | 10/49 | €13,029 | €10,158 | -€2,871 | -22.0% |
| Equity | 10/15 | €2,439 | €7,276 | +€4,837 | +198.3% |
| Contributions | 10/11 | €1,240 | €1,240 | = | 0.0% |
| Reserves | 13 | - | €6,036 | +€6,036 | |
| Distributable reserves | 133 | - | €6,036 | +€6,036 | |
| Profit (loss) carried forward | 14 | €1,199 | - | -€1,199 | |
| Amounts payable | 17/49 | €10,590 | €2,882 | -€7,708 | -72.8% |
| Amounts payable within one year | 42/48 | €10,590 | €2,882 | -€7,708 | -72.8% |
| Trade debts | 44 | €577 | €1,479 | +€902 | +156.2% |
| Suppliers | 440/4 | €577 | €1,479 | +€902 | +156.2% |
| Taxes, remuneration and social security | 45 | €10,013 | €261 | -€9,751 | -97.4% |
| Taxes | 450/3 | €10,013 | €261 | -€9,751 | -97.4% |
| Other amounts payable | 47/48 | - | €1,141 | +€1,141 | |
| Other operating charges | 640/8 | €818 | €1,262 | +€444 | +54.3% |
| Gross operating margin | 9900 | -€4,748 | €6,508 | +€11,255 | |
| Operating profit (loss) | 9901 | -€5,565 | €5,246 | +€10,811 | |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €71 | €161 | +€90 | +126.2% |
| Recurring financial charges | 65 | €71 | €161 | +€90 | +126.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,636 | €5,099 | +€10,735 | |
| Income taxes | 67/77 | - | €261 | +€261 | |
| Profit (loss) for the period | 9904 | -€5,636 | €4,837 | +€10,473 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,636 | €4,837 | +€10,473 |
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 8 October 2026 via checked.be.