SmartBuilding.io: 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.
SmartBuilding.io
Largest movements
- Receivables within one year +€40,240
up €40,240 (+86.7%), from €46,393 to €86,633
of which Trade receivables: +€35,337
- Cash +€35,290
up €35,290 (+848%), from €4,162 to €39,451
mainly Trade debts (+€72,735) and Net result for the year (+€6,702)
- Tangible fixed assets +€3,010
new in 2025: €3,010
- Trade debts +€72,735
up €72,735 (+2,263%), from €3,213 to €75,949
- Profit (loss) carried forward +€6,702
up €6,702 (+24.1%), from €27,821 to €34,523
- Tax, wage and social debts -€2,238
down €2,238 (-16.0%), from €13,945 to €11,707
- Gross operating margin -€27,899
down €27,899 (-73.8%), from €37,797 to €9,898
- Taxes -€7,024
down €7,024 (-75.0%), from €9,366 to €2,342
- Depreciation +€604
new in 2025: €604
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.
Derived cash bridge
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 | €55,119 | €132,487 | +€77,368 | +140% |
| Fixed assets | 21/28 | - | €3,010 | +€3,010 | |
| Tangible fixed assets | 22/27 | - | €3,010 | +€3,010 | |
| Furniture and vehicles | 24 | - | €3,010 | +€3,010 | |
| Current assets | 29/58 | €55,119 | €129,477 | +€74,358 | +135% |
| Amounts receivable within one year | 40/41 | €46,393 | €86,633 | +€40,240 | +86.7% |
| Trade receivables | 40 | €46,393 | €81,730 | +€35,337 | +76.2% |
| Other amounts receivable | 41 | - | €4,903 | +€4,903 | |
| Cash at bank and in hand | 54/58 | €4,162 | €39,451 | +€35,290 | +848% |
| Deferred charges and accrued income | 490/1 | €4,564 | €3,393 | -€1,172 | -25.7% |
| Total equity and liabilities | 10/49 | €55,119 | €132,487 | +€77,368 | +140% |
| Equity | 10/15 | €37,821 | €44,523 | +€6,702 | +17.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,821 | €34,523 | +€6,702 | +24.1% |
| Amounts payable | 17/49 | €17,297 | €87,964 | +€70,666 | +409% |
| Amounts payable within one year | 42/48 | €17,297 | €87,964 | +€70,666 | +409% |
| Trade debts | 44 | €3,213 | €75,949 | +€72,735 | +2,263% |
| Suppliers | 440/4 | €3,213 | €75,949 | +€72,735 | +2,263% |
| Taxes, remuneration and social security | 45 | €13,945 | €11,707 | -€2,238 | -16.0% |
| Taxes | 450/3 | €13,945 | €11,707 | -€2,238 | -16.0% |
| Other amounts payable | 47/48 | €139 | €308 | +€169 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €604 | +€604 | |
| Other operating charges | 640/8 | €150 | €120 | -€30 | -20.0% |
| Gross operating margin | 9900 | €37,797 | €9,898 | -€27,899 | -73.8% |
| Operating profit (loss) | 9901 | €37,647 | €9,174 | -€28,473 | -75.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €460 | €141 | -€319 | -69.4% |
| Recurring financial charges | 65 | €460 | €141 | -€319 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €37,187 | €9,043 | -€28,144 | -75.7% |
| Income taxes | 67/77 | €9,366 | €2,342 | -€7,024 | -75.0% |
| Profit (loss) for the period | 9904 | €27,821 | €6,702 | -€21,120 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,821 | €6,702 | -€21,120 | -75.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.