SMART TRANSPORT: 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 TRANSPORT
Largest movements
- Cash +€3,922
up €3,922 (+51.5%), from €7,614 to €11,536
mainly Net result for the year (+€7,729) and Tax, wage and social debts (+€4,508)
- Receivables within one year +€2,117
up €2,117 (+23.0%), from €9,202 to €11,319
of which Trade receivables: +€1,070
- Deferred charges and accrued income -€469
down €469 (-100.0%), from €469 to €0
- Tangible fixed assets -€387
down €387 (-41.4%), from €935 to €548
- Profit (loss) carried forward +€7,729
up €7,729, from -€6,616 to €1,113
- Other debts -€6,675
down €6,675 (-96.5%), from €6,918 to €244
- Tax, wage and social debts +€4,508
up €4,508 (+183.1%), from €2,462 to €6,970
of which Taxes: +€4,786
- Trade debts -€380
down €380 (-26.1%), from €1,455 to €1,076
- Turnover +€14,291
up €14,291 (+16.3%), from €87,934 to €102,225
- Purchases and services +€11,416
up €11,416 (+13.9%), from €81,890 to €93,306
- Gross operating margin +€7,270
up €7,270 (+120.3%), from €6,044 to €13,315
- Staff costs -€4,119
no longer reported in 2024 (was €4,119)
- Taxes +€3,313
new in 2024: €3,313
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.
Cash bridge derived
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 | €19,220 | €24,403 | +€5,183 | +27.0% |
| Fixed assets | 21/28 | €1,935 | €1,548 | -€387 | -20.0% |
| Tangible fixed assets | 22/27 | €935 | €548 | -€387 | -41.4% |
| Plant, machinery and equipment | 23 | €935 | €548 | -€387 | -41.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €17,285 | €22,855 | +€5,570 | +32.2% |
| Amounts receivable within one year | 40/41 | €9,202 | €11,319 | +€2,117 | +23.0% |
| Trade receivables | 40 | €9,202 | €10,272 | +€1,070 | +11.6% |
| Other amounts receivable | 41 | €0 | €1,048 | +€1,047 | +227623.9% |
| Cash at bank and in hand | 54/58 | €7,614 | €11,536 | +€3,922 | +51.5% |
| Deferred charges and accrued income | 490/1 | €469 | €0 | -€469 | -100.0% |
| Total equity and liabilities | 10/49 | €19,220 | €24,403 | +€5,183 | +27.0% |
| Equity | 10/15 | €8,384 | €16,113 | +€7,729 | +92.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,616 | €1,113 | +€7,729 | |
| Amounts payable | 17/49 | €10,836 | €8,289 | -€2,546 | -23.5% |
| Amounts payable within one year | 42/48 | €10,836 | €8,289 | -€2,546 | -23.5% |
| Trade debts | 44 | €1,455 | €1,076 | -€380 | -26.1% |
| Suppliers | 440/4 | €1,455 | €1,076 | -€380 | -26.1% |
| Taxes, remuneration and social security | 45 | €2,462 | €6,970 | +€4,508 | +183.1% |
| Taxes | 450/3 | €2,184 | €6,970 | +€4,786 | +219.1% |
| Remuneration and social security | 454/9 | €278 | - | -€278 | |
| Other amounts payable | 47/48 | €6,918 | €244 | -€6,675 | -96.5% |
| Turnover | 70 | €87,934 | €102,225 | +€14,291 | +16.3% |
| Non-recurring operating income | 76A | - | €4,396 | +€4,396 | |
| Goods, raw materials, services and sundry goods | 60/61 | €81,890 | €93,306 | +€11,416 | +13.9% |
| Remuneration, social security and pensions | 62 | €4,119 | - | -€4,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €387 | +€161 | +71.4% |
| Other operating charges | 640/8 | €1,402 | €1,367 | -€35 | -2.5% |
| Gross operating margin | 9900 | €6,044 | €13,315 | +€7,270 | +120.3% |
| Operating profit (loss) | 9901 | €297 | €11,561 | +€11,264 | +3789.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €432 | €519 | +€87 | +20.2% |
| Recurring financial charges | 65 | €432 | €519 | +€87 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€132 | €11,042 | +€11,174 | |
| Income taxes | 67/77 | - | €3,313 | +€3,313 | |
| Profit (loss) for the period | 9904 | -€132 | €7,729 | +€7,862 | |
| Profit (loss) for the period to be appropriated | 9905 | -€132 | €7,729 | +€7,862 |
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 12 October 2026 via checked.be.