SMARTBERRIES: 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.
SMARTBERRIES
Largest movements
- Tangible fixed assets -€20,419
down €20,419 (-24.1%), from €84,647 to €64,227
- Other debts -€119,110
down €119,110 (-91.7%), from €129,892 to €10,781
- Reserves +€100,000
up €100,000 (+625.0%), from €16,000 to €116,000
of which Distributable reserves: +€100,000
- Tax, wage and social debts +€29,295
up €29,295 (+137.9%), from €21,248 to €50,543
of which Taxes: +€18,689
- Debts after one year -€23,478
down €23,478 (-38.4%), from €61,141 to €37,662
- Current portion of long-term debt -€8,938
down €8,938 (-15.6%), from €57,416 to €48,478
- Financial charges -€90,433
down €90,433 (-90.3%), from €100,176 to €9,743
- Taxes +€25,300
up €25,300 (+120.7%), from €20,959 to €46,259
- Gross operating margin -€21,388
down €21,388 (-10.6%), from €202,596 to €181,208
- Depreciation +€13,304
up €13,304 (+133.7%), from €9,948 to €23,252
- Other operating charges -€3,310
down €3,310 (-74.9%), from €4,418 to €1,108
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 | €487,528 | €461,380 | -€26,148 | -5.4% |
| Fixed assets | 21/28 | €84,647 | €64,227 | -€20,419 | -24.1% |
| Tangible fixed assets | 22/27 | €84,647 | €64,227 | -€20,419 | -24.1% |
| Furniture and vehicles | 24 | €84,647 | €64,227 | -€20,419 | -24.1% |
| Current assets | 29/58 | €402,881 | €397,153 | -€5,729 | -1.4% |
| Amounts receivable within one year | 40/41 | €115,205 | €112,907 | -€2,298 | -2.0% |
| Trade receivables | 40 | €96,390 | €94,091 | -€2,298 | -2.4% |
| Other amounts receivable | 41 | €18,816 | €18,816 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €287,676 | €284,245 | -€3,431 | -1.2% |
| Total equity and liabilities | 10/49 | €487,528 | €461,380 | -€26,148 | -5.4% |
| Equity | 10/15 | €165,351 | €266,203 | +€100,851 | +61.0% |
| Contributions | 10/11 | €20,600 | €20,600 | = | 0.0% |
| Reserves | 13 | €16,000 | €116,000 | +€100,000 | +625.0% |
| Tax-exempt reserves | 132 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €115,000 | +€100,000 | +666.7% |
| Profit (loss) carried forward | 14 | €128,751 | €129,603 | +€851 | +0.7% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €307,177 | €180,177 | -€127,000 | -41.3% |
| Amounts payable after more than one year | 17 | €61,141 | €37,662 | -€23,478 | -38.4% |
| Financial debts | 170/4 | €61,141 | €37,662 | -€23,478 | -38.4% |
| Amounts payable within one year | 42/48 | €246,036 | €142,515 | -€103,521 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €57,416 | €48,478 | -€8,938 | -15.6% |
| Trade debts | 44 | €37,480 | €32,712 | -€4,768 | -12.7% |
| Suppliers | 440/4 | €37,480 | €32,712 | -€4,768 | -12.7% |
| Taxes, remuneration and social security | 45 | €21,248 | €50,543 | +€29,295 | +137.9% |
| Taxes | 450/3 | €20,837 | €39,526 | +€18,689 | +89.7% |
| Remuneration and social security | 454/9 | €411 | €11,018 | +€10,606 | +2579.4% |
| Other amounts payable | 47/48 | €129,892 | €10,781 | -€119,110 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,948 | €23,252 | +€13,304 | +133.7% |
| Other operating charges | 640/8 | €4,418 | €1,108 | -€3,310 | -74.9% |
| Gross operating margin | 9900 | €202,596 | €181,208 | -€21,388 | -10.6% |
| Operating profit (loss) | 9901 | €188,230 | €156,847 | -€31,382 | -16.7% |
| Financial income | 75/76B | €10 | €6 | -€4 | -39.8% |
| Recurring financial income | 75 | €10 | €6 | -€4 | -39.8% |
| Financial charges | 65/66B | €100,176 | €9,743 | -€90,433 | -90.3% |
| Recurring financial charges | 65 | €100,176 | €9,743 | -€90,433 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €88,064 | €147,110 | +€59,046 | +67.0% |
| Income taxes | 67/77 | €20,959 | €46,259 | +€25,300 | +120.7% |
| Profit (loss) for the period | 9904 | €67,105 | €100,851 | +€33,746 | +50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €67,105 | €100,851 | +€33,746 | +50.3% |
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.