SMART SOLUTIONS 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 SOLUTIONS CONSULTING
Largest movements
- Receivables within one year -€26,855
down €26,855 (-17.5%), from €153,489 to €126,634
of which Other amounts receivable: -€26,855
- Tangible fixed assets -€7,123
down €7,123 (-90.8%), from €7,843 to €721
of which Furniture and vehicles: -€6,943
- Deferred charges and accrued income -€3,276
no longer reported in 2024 (was €3,276)
- Trade debts -€19,519
down €19,519 (-88.8%), from €21,991 to €2,473
- Current portion of long-term debt -€18,070
down €18,070 (-60.3%), from €29,943 to €11,874
- Other debts -€12,000
down €12,000 (-100%), from €12,000 to €0
- Reserves +€10,700
up €10,700 (+20.9%), from €51,242 to €61,942
of which Distributable reserves: +€12,560
- Tax, wage and social debts +€7,862
up €7,862 (+21.2%), from €37,029 to €44,891
of which Taxes: +€8,047
- Gross operating margin -€20,545
down €20,545 (-38.7%), from €53,128 to €32,584
- Other operating charges -€7,209
down €7,209 (-75.3%), from €9,575 to €2,366
- Depreciation -€3,428
down €3,428 (-32.5%), from €10,551 to €7,123
- Taxes -€2,952
down €2,952 (-30.8%), from €9,591 to €6,640
- Staff costs -€2,688
down €2,688 (-35.4%), from €7,584 to €4,896
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 | €164,641 | €127,379 | -€37,262 | -22.6% |
| Fixed assets | 21/28 | €7,843 | €721 | -€7,123 | -90.8% |
| Tangible fixed assets | 22/27 | €7,843 | €721 | -€7,123 | -90.8% |
| Land and buildings | 22 | €901 | €721 | -€180 | -20.0% |
| Furniture and vehicles | 24 | €6,943 | €0 | -€6,943 | -100% |
| Current assets | 29/58 | €156,798 | €126,659 | -€30,139 | -19.2% |
| Amounts receivable within one year | 40/41 | €153,489 | €126,634 | -€26,855 | -17.5% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €153,489 | €126,634 | -€26,855 | -17.5% |
| Cash at bank and in hand | 54/58 | €33 | €24 | -€9 | -26.4% |
| Deferred charges and accrued income | 490/1 | €3,276 | - | -€3,276 | |
| Total equity and liabilities | 10/49 | €164,641 | €127,379 | -€37,262 | -22.6% |
| Equity | 10/15 | €57,442 | €68,142 | +€10,700 | +18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,242 | €61,942 | +€10,700 | +20.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €49,382 | €61,942 | +€12,560 | +25.4% |
| Amounts payable | 17/49 | €107,199 | €59,237 | -€47,962 | -44.7% |
| Amounts payable after more than one year | 17 | €6,236 | €0 | -€6,236 | -100% |
| Financial debts | 170/4 | €6,236 | €0 | -€6,236 | -100% |
| Amounts payable within one year | 42/48 | €100,963 | €59,237 | -€41,726 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €29,943 | €11,874 | -€18,070 | -60.3% |
| Trade debts | 44 | €21,991 | €2,473 | -€19,519 | -88.8% |
| Suppliers | 440/4 | €21,991 | €2,473 | -€19,519 | -88.8% |
| Taxes, remuneration and social security | 45 | €37,029 | €44,891 | +€7,862 | +21.2% |
| Taxes | 450/3 | €36,844 | €44,891 | +€8,047 | +21.8% |
| Remuneration and social security | 454/9 | €185 | €0 | -€185 | -100% |
| Other amounts payable | 47/48 | €12,000 | €0 | -€12,000 | -100% |
| Remuneration, social security and pensions | 62 | €7,584 | €4,896 | -€2,688 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,551 | €7,123 | -€3,428 | -32.5% |
| Other operating charges | 640/8 | €9,575 | €2,366 | -€7,209 | -75.3% |
| Non-recurring operating charges | 66A | - | €234 | +€234 | |
| Gross operating margin | 9900 | €53,128 | €32,584 | -€20,545 | -38.7% |
| Operating profit (loss) | 9901 | €25,419 | €17,965 | -€7,454 | -29.3% |
| Financial income | 75/76B | €6,811 | €8,521 | +€1,710 | +25.1% |
| Recurring financial income | 75 | €6,811 | €8,521 | +€1,710 | +25.1% |
| Financial charges | 65/66B | €9,794 | €9,146 | -€649 | -6.6% |
| Recurring financial charges | 65 | €9,794 | €9,146 | -€649 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €22,436 | €17,340 | -€5,096 | -22.7% |
| Income taxes | 67/77 | €9,591 | €6,640 | -€2,952 | -30.8% |
| Profit (loss) for the period | 9904 | €12,844 | €10,700 | -€2,144 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,844 | €10,700 | -€2,144 | -16.7% |
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 13 October 2026 via checked.be.