SMART Solutions: 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 Solutions
Largest movements
- Receivables within one year -€1,997
down €1,997 (-24.9%), from €8,018 to €6,021
of which Other amounts receivable: -€1,780
- Cash -€1,467
down €1,467 (-97.7%), from €1,502 to €35
mainly Net result for the year (-€2,313) and Tax, wage and social debts (-€2,131)
- Profit (loss) carried forward -€2,313
down €2,313 (-52.6%), from €4,397 to €2,084
- Tax, wage and social debts -€2,131
down €2,131 (-57.0%), from €3,739 to €1,609
- Trade debts +€1,313
new in 2025: €1,313
- Accrued charges and deferred income -€383
no longer reported in 2025 (was €383)
- Turnover -€9,030
no longer reported in 2025 (was €9,030)
- Gross operating margin -€5,889
down €5,889, from €3,302 to -€2,587
- Purchases and services -€5,728
no longer reported in 2025 (was €5,728)
- Taxes -€758
no longer reported in 2025 (was €758)
- Financial charges -€181
down €181 (-66.8%), from €271 to €90
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 | €9,520 | €6,056 | -€3,464 | -36.4% |
| Current assets | 29/58 | €9,520 | €6,056 | -€3,464 | -36.4% |
| Amounts receivable within one year | 40/41 | €8,018 | €6,021 | -€1,997 | -24.9% |
| Trade receivables | 40 | €417 | €200 | -€217 | -52.0% |
| Other amounts receivable | 41 | €7,601 | €5,821 | -€1,780 | -23.4% |
| Cash at bank and in hand | 54/58 | €1,502 | €35 | -€1,467 | -97.7% |
| Total equity and liabilities | 10/49 | €9,520 | €6,056 | -€3,464 | -36.4% |
| Equity | 10/15 | €5,397 | €3,084 | -€2,313 | -42.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,397 | €2,084 | -€2,313 | -52.6% |
| Amounts payable | 17/49 | €4,123 | €2,971 | -€1,151 | -27.9% |
| Amounts payable within one year | 42/48 | €3,739 | €2,971 | -€768 | -20.5% |
| Trade debts | 44 | - | €1,313 | +€1,313 | |
| Suppliers | 440/4 | - | €1,313 | +€1,313 | |
| Taxes, remuneration and social security | 45 | €3,739 | €1,609 | -€2,131 | -57.0% |
| Taxes | 450/3 | €3,739 | €1,609 | -€2,131 | -57.0% |
| Other amounts payable | 47/48 | - | €50 | +€50 | |
| Accrued charges and deferred income | 492/3 | €383 | - | -€383 | |
| Turnover | 70 | €9,030 | - | -€9,030 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,728 | - | -€5,728 | |
| Gross operating margin | 9900 | €3,302 | -€2,587 | -€5,889 | |
| Operating profit (loss) | 9901 | €3,302 | -€2,587 | -€5,889 | |
| Financial income | 75/76B | €453 | €364 | -€89 | -19.7% |
| Recurring financial income | 75 | €453 | €364 | -€89 | -19.7% |
| Financial charges | 65/66B | €271 | €90 | -€181 | -66.8% |
| Recurring financial charges | 65 | €271 | €90 | -€181 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €3,484 | -€2,313 | -€5,796 | |
| Income taxes | 67/77 | €758 | - | -€758 | |
| Profit (loss) for the period | 9904 | €2,726 | -€2,313 | -€5,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,726 | -€2,313 | -€5,039 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.