SMART TESTING 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 TESTING SOLUTIONS
Largest movements
- Tangible fixed assets -€3,885
down €3,885 (-21.8%), from €17,791 to €13,905
- Receivables within one year +€2,404
up €2,404 (+7.9%), from €30,354 to €32,757
of which Other amounts receivable: +€2,220
- Other debts -€2,328
down €2,328 (-100.0%), from €2,328 to €0
- Trade debts +€975
up €975 (+1190.7%), from €82 to €1,057
- Profit (loss) carried forward +€799
up €799, from -€758 to €41
- Gross operating margin +€14,175
up €14,175 (+46.0%), from €30,831 to €45,006
- Financial charges +€11,217
up €11,217 (+54.3%), from €20,659 to €31,876
- Taxes +€939
up €939 (+52.6%), from €1,785 to €2,724
- Depreciation +€680
up €680 (+8.3%), from €8,207 to €8,886
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 | €75,842 | €74,744 | -€1,099 | -1.4% |
| Fixed assets | 21/28 | €17,791 | €13,905 | -€3,885 | -21.8% |
| Tangible fixed assets | 22/27 | €17,791 | €13,905 | -€3,885 | -21.8% |
| Furniture and vehicles | 24 | €17,791 | €13,905 | -€3,885 | -21.8% |
| Current assets | 29/58 | €58,052 | €60,839 | +€2,787 | +4.8% |
| Amounts receivable within one year | 40/41 | €30,354 | €32,757 | +€2,404 | +7.9% |
| Trade receivables | 40 | €24,990 | €25,174 | +€184 | +0.7% |
| Other amounts receivable | 41 | €5,363 | €7,583 | +€2,220 | +41.4% |
| Cash at bank and in hand | 54/58 | €26,213 | €26,374 | +€161 | +0.6% |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,707 | +€222 | +15.0% |
| Total equity and liabilities | 10/49 | €75,842 | €74,744 | -€1,099 | -1.4% |
| Equity | 10/15 | €63,889 | €64,688 | +€799 | +1.3% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €63,247 | €63,247 | = | 0.0% |
| Distributable reserves | 133 | €63,247 | €63,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€758 | €41 | +€799 | |
| Amounts payable | 17/49 | €11,954 | €10,056 | -€1,897 | -15.9% |
| Amounts payable within one year | 42/48 | €11,830 | €10,002 | -€1,828 | -15.4% |
| Financial debts | 43 | €60 | €108 | +€48 | +79.5% |
| Credit institutions | 430/8 | €60 | €108 | +€48 | +79.5% |
| Trade debts | 44 | €82 | €1,057 | +€975 | +1190.7% |
| Suppliers | 440/4 | €82 | €1,057 | +€975 | +1190.7% |
| Taxes, remuneration and social security | 45 | €9,360 | €8,838 | -€522 | -5.6% |
| Taxes | 450/3 | €9,360 | €8,838 | -€522 | -5.6% |
| Other amounts payable | 47/48 | €2,328 | €0 | -€2,328 | -100.0% |
| Accrued charges and deferred income | 492/3 | €124 | €54 | -€70 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,207 | €8,886 | +€680 | +8.3% |
| Other operating charges | 640/8 | €943 | €928 | -€14 | -1.5% |
| Gross operating margin | 9900 | €30,831 | €45,006 | +€14,175 | +46.0% |
| Operating profit (loss) | 9901 | €21,682 | €35,192 | +€13,510 | +62.3% |
| Financial income | 75/76B | €4 | €207 | +€204 | +5744.2% |
| Recurring financial income | 75 | €4 | €207 | +€204 | +5744.2% |
| Financial charges | 65/66B | €20,659 | €31,876 | +€11,217 | +54.3% |
| Recurring financial charges | 65 | €20,659 | €31,876 | +€11,217 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €1,027 | €3,523 | +€2,496 | +243.1% |
| Income taxes | 67/77 | €1,785 | €2,724 | +€939 | +52.6% |
| Profit (loss) for the period | 9904 | -€758 | €799 | +€1,557 | |
| Profit (loss) for the period to be appropriated | 9905 | -€758 | €799 | +€1,557 |
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 5 October 2026 via checked.be.