SMART TECH SOLUTIONS: 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 TECH SOLUTIONS
Largest movements
- Stocks and contracts +€150,553
up €150,553 (+3248.2%), from €4,635 to €155,188
- Cash +€113,668
up €113,668 (+132.5%), from €85,789 to €199,457
mainly Trade debts (+€265,266) and Net result for the year (+€64,413)
- Receivables within one year +€79,280
up €79,280 (+6991.2%), from €1,134 to €80,414
of which Trade receivables: +€80,008
- Trade debts +€265,266
up €265,266 (+1698.6%), from €15,617 to €280,883
- Reserves +€51,500
up €51,500 (+381.5%), from €13,500 to €65,000
- Tax, wage and social debts +€14,057
up €14,057 (+172.8%), from €8,137 to €22,194
- Profit (loss) carried forward +€12,913
up €12,913 (+89.6%), from €14,417 to €27,330
- Turnover +€1.2m
up €1.2m (+751.7%), from €159,471 to €1.4m
- Purchases and services +€1.1m
up €1.1m (+956.1%), from €120,058 to €1.3m
- Gross operating margin +€55,905
up €55,905 (+162.5%), from €34,413 to €90,318
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 | €91,671 | €435,675 | +€344,004 | +375.3% |
| Fixed assets | 21/28 | €113 | €616 | +€503 | +445.1% |
| Financial fixed assets | 28 | €113 | €616 | +€503 | +445.1% |
| Current assets | 29/58 | €91,558 | €435,059 | +€343,501 | +375.2% |
| Stocks and contracts in progress | 3 | €4,635 | €155,188 | +€150,553 | +3248.2% |
| Stocks | 30/36 | €4,635 | €155,188 | +€150,553 | +3248.2% |
| Amounts receivable within one year | 40/41 | €1,134 | €80,414 | +€79,280 | +6991.2% |
| Trade receivables | 40 | - | €80,008 | +€80,008 | |
| Other amounts receivable | 41 | €1,134 | €406 | -€728 | -64.2% |
| Cash at bank and in hand | 54/58 | €85,789 | €199,457 | +€113,668 | +132.5% |
| Total equity and liabilities | 10/49 | €91,671 | €435,675 | +€344,004 | +375.3% |
| Equity | 10/15 | €30,917 | €95,330 | +€64,413 | +208.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,500 | €65,000 | +€51,500 | +381.5% |
| Distributable reserves | 133 | €13,500 | €65,000 | +€51,500 | +381.5% |
| Profit (loss) carried forward | 14 | €14,417 | €27,330 | +€12,913 | +89.6% |
| Amounts payable | 17/49 | €60,754 | €340,345 | +€279,591 | +460.2% |
| Amounts payable within one year | 42/48 | €60,754 | €340,345 | +€279,591 | +460.2% |
| Trade debts | 44 | €15,617 | €280,883 | +€265,266 | +1698.6% |
| Suppliers | 440/4 | €15,617 | €280,883 | +€265,266 | +1698.6% |
| Taxes, remuneration and social security | 45 | €8,137 | €22,194 | +€14,057 | +172.8% |
| Taxes | 450/3 | €8,137 | €22,194 | +€14,057 | +172.8% |
| Other amounts payable | 47/48 | €37,000 | €37,268 | +€268 | +0.7% |
| Turnover | 70 | €159,471 | €1,358,249 | +€1.2m | +751.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,058 | €1,267,929 | +€1.1m | +956.1% |
| Gross operating margin | 9900 | €34,413 | €90,318 | +€55,905 | +162.5% |
| Operating profit (loss) | 9901 | €34,413 | €90,318 | +€55,905 | +162.5% |
| Financial income | 75/76B | €80 | €2 | -€78 | -97.5% |
| Recurring financial income | 75 | €80 | €2 | -€78 | -97.5% |
| Financial charges | 65/66B | €548 | €11,850 | +€11,302 | +2062.4% |
| Recurring financial charges | 65 | €548 | €11,850 | +€11,302 | +2062.4% |
| Profit (loss) for the period before taxes | 9903 | €33,945 | €78,470 | +€44,525 | +131.2% |
| Income taxes | 67/77 | €7,397 | €14,057 | +€6,660 | +90.0% |
| Profit (loss) for the period | 9904 | €26,548 | €64,413 | +€37,865 | +142.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,548 | €64,413 | +€37,865 | +142.6% |
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 2 October 2026 via checked.be.