SMART WORKER: 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 WORKER
Largest movements
- Cash +€23,347
up €23,347 (+75.2%), from €31,057 to €54,404
mainly Net result for the year (+€31,964) and Debts after one year (+€11,653)
- Tangible fixed assets +€18,847
up €18,847 (+107.7%), from €17,493 to €36,340
of which Furniture and vehicles: +€23,898
- Receivables within one year +€1,888
up €1,888 (+18.8%), from €10,051 to €11,938
of which Trade receivables: +€5,006
- Reserves +€30,000
up €30,000 (+112.4%), from €26,700 to €56,700
- Debts after one year +€11,653
up €11,653 (+94.4%), from €12,349 to €24,002
- Current portion of long-term debt +€4,887
up €4,887 (+97.2%), from €5,026 to €9,913
- Tax, wage and social debts -€4,213
down €4,213 (-65.4%), from €6,440 to €2,227
- Profit (loss) carried forward +€1,964
up €1,964 (+53.6%), from €3,665 to €5,629
- Gross operating margin +€28,402
up €28,402 (+96.0%), from €29,583 to €57,985
- Taxes +€6,512
up €6,512 (+101.1%), from €6,439 to €12,951
- Depreciation +€5,252
up €5,252 (+102.8%), from €5,109 to €10,362
- Financial charges +€759
up €759 (+224.6%), from €338 to €1,097
- Other operating charges +€634
up €634 (+64.7%), from €980 to €1,614
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 | €59,586 | €103,865 | +€44,280 | +74.3% |
| Fixed assets | 21/28 | €17,493 | €36,340 | +€18,847 | +107.7% |
| Tangible fixed assets | 22/27 | €17,493 | €36,340 | +€18,847 | +107.7% |
| Furniture and vehicles | 24 | €249 | €24,147 | +€23,898 | +9616.7% |
| Leasing and similar rights | 25 | €17,244 | €12,193 | -€5,051 | -29.3% |
| Current assets | 29/58 | €42,093 | €67,526 | +€25,433 | +60.4% |
| Amounts receivable within one year | 40/41 | €10,051 | €11,938 | +€1,888 | +18.8% |
| Trade receivables | 40 | - | €5,006 | +€5,006 | |
| Other amounts receivable | 41 | €10,051 | €6,932 | -€3,119 | -31.0% |
| Cash at bank and in hand | 54/58 | €31,057 | €54,404 | +€23,347 | +75.2% |
| Deferred charges and accrued income | 490/1 | €985 | €1,184 | +€198 | +20.1% |
| Total equity and liabilities | 10/49 | €59,586 | €103,865 | +€44,280 | +74.3% |
| Equity | 10/15 | €35,365 | €67,329 | +€31,964 | +90.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,700 | €56,700 | +€30,000 | +112.4% |
| Distributable reserves | 133 | €26,700 | €56,700 | +€30,000 | +112.4% |
| Profit (loss) carried forward | 14 | €3,665 | €5,629 | +€1,964 | +53.6% |
| Amounts payable | 17/49 | €24,220 | €36,536 | +€12,316 | +50.8% |
| Amounts payable after more than one year | 17 | €12,349 | €24,002 | +€11,653 | +94.4% |
| Financial debts | 170/4 | €12,349 | €24,002 | +€11,653 | +94.4% |
| Amounts payable within one year | 42/48 | €11,651 | €12,314 | +€663 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €5,026 | €9,913 | +€4,887 | +97.2% |
| Trade debts | 44 | €119 | €174 | +€55 | +46.4% |
| Suppliers | 440/4 | €119 | €174 | +€55 | +46.4% |
| Taxes, remuneration and social security | 45 | €6,440 | €2,227 | -€4,213 | -65.4% |
| Taxes | 450/3 | €6,440 | €2,227 | -€4,213 | -65.4% |
| Other amounts payable | 47/48 | €66 | - | -€66 | |
| Accrued charges and deferred income | 492/3 | €220 | €220 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,109 | €10,362 | +€5,252 | +102.8% |
| Other operating charges | 640/8 | €980 | €1,614 | +€634 | +64.7% |
| Gross operating margin | 9900 | €29,583 | €57,985 | +€28,402 | +96.0% |
| Operating profit (loss) | 9901 | €23,493 | €46,009 | +€22,515 | +95.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €338 | €1,097 | +€759 | +224.6% |
| Recurring financial charges | 65 | €338 | €1,097 | +€759 | +224.6% |
| Profit (loss) for the period before taxes | 9903 | €23,156 | €44,914 | +€21,759 | +94.0% |
| Income taxes | 67/77 | €6,439 | €12,951 | +€6,512 | +101.1% |
| Profit (loss) for the period | 9904 | €16,717 | €31,964 | +€15,247 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,717 | €31,964 | +€15,247 | +91.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.