SMART TOUCH: 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 TOUCH
Largest movements
- Tangible fixed assets -€5,605
down €5,605 (-39.4%), from €14,235 to €8,631
of which Furniture and vehicles: -€5,605
- Cash -€2,263
down €2,263 (-88.7%), from €2,551 to €287
mainly Debts after one year (-€5,851) and Net result for the year (-€4,710)
- Receivables within one year -€2,091
down €2,091 (-13.4%), from €15,559 to €13,468
of which Other amounts receivable: -€1,769
- Deferred charges and accrued income -€1,288
down €1,288 (-100.0%), from €1,288 to €0
- Debts after one year -€5,851
down €5,851 (-85.4%), from €6,851 to €1,000
- Profit (loss) carried forward -€4,710
down €4,710 (-47.8%), from -€9,863 to -€14,573
- Accrued charges and deferred income -€4,600
down €4,600 (-100.0%), from €4,600 to €0
- Trade debts +€3,008
up €3,008 (+114.4%), from €2,629 to €5,638
- Tax, wage and social debts +€660
up €660 (+6.5%), from €10,111 to €10,770
of which Remuneration and social security: +€561
- Staff costs +€6,234
up €6,234 (+15.3%), from €40,771 to €47,005
- Gross operating margin +€4,057
up €4,057 (+8.9%), from €45,544 to €49,601
- Depreciation +€1,115
up €1,115 (+24.8%), from €4,490 to €5,605
- Other operating charges -€931
down €931 (-52.9%), from €1,760 to €828
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 | €33,634 | €22,386 | -€11,247 | -33.4% |
| Fixed assets | 21/28 | €14,235 | €8,631 | -€5,605 | -39.4% |
| Tangible fixed assets | 22/27 | €14,235 | €8,631 | -€5,605 | -39.4% |
| Furniture and vehicles | 24 | €14,235 | €8,631 | -€5,605 | -39.4% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €19,398 | €13,756 | -€5,643 | -29.1% |
| Amounts receivable within one year | 40/41 | €15,559 | €13,468 | -€2,091 | -13.4% |
| Trade receivables | 40 | €13,790 | €13,468 | -€322 | -2.3% |
| Other amounts receivable | 41 | €1,769 | €0 | -€1,769 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,551 | €287 | -€2,263 | -88.7% |
| Deferred charges and accrued income | 490/1 | €1,288 | €0 | -€1,288 | -100.0% |
| Total equity and liabilities | 10/49 | €33,634 | €22,386 | -€11,247 | -33.4% |
| Equity | 10/15 | €3,837 | -€873 | -€4,710 | |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,863 | -€14,573 | -€4,710 | -47.8% |
| Amounts payable | 17/49 | €29,797 | €23,259 | -€6,537 | -21.9% |
| Amounts payable after more than one year | 17 | €6,851 | €1,000 | -€5,851 | -85.4% |
| Financial debts | 170/4 | €6,851 | €1,000 | -€5,851 | -85.4% |
| Amounts payable within one year | 42/48 | €18,345 | €22,260 | +€3,914 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €5,605 | €5,851 | +€247 | +4.4% |
| Trade debts | 44 | €2,629 | €5,638 | +€3,008 | +114.4% |
| Suppliers | 440/4 | €2,629 | €5,638 | +€3,008 | +114.4% |
| Taxes, remuneration and social security | 45 | €10,111 | €10,770 | +€660 | +6.5% |
| Taxes | 450/3 | €4,528 | €4,626 | +€98 | +2.2% |
| Remuneration and social security | 454/9 | €5,583 | €6,144 | +€561 | +10.1% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €4,600 | €0 | -€4,600 | -100.0% |
| Remuneration, social security and pensions | 62 | €40,771 | €47,005 | +€6,234 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,490 | €5,605 | +€1,115 | +24.8% |
| Other operating charges | 640/8 | €1,760 | €828 | -€931 | -52.9% |
| Gross operating margin | 9900 | €45,544 | €49,601 | +€4,057 | +8.9% |
| Operating profit (loss) | 9901 | -€1,477 | -€3,837 | -€2,360 | -159.8% |
| Financial income | 75/76B | €254 | €0 | -€254 | -100.0% |
| Recurring financial income | 75 | €254 | €0 | -€254 | -100.0% |
| Financial charges | 65/66B | €958 | €588 | -€371 | -38.7% |
| Recurring financial charges | 65 | €958 | €588 | -€371 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,181 | -€4,425 | -€2,244 | -102.9% |
| Income taxes | 67/77 | €566 | €285 | -€281 | -49.6% |
| Profit (loss) for the period | 9904 | -€2,747 | -€4,710 | -€1,963 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,747 | -€4,710 | -€1,963 | -71.5% |
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 6 October 2026 via checked.be.