SMARTCLICK: 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.
SMARTCLICK
Largest movements
- Receivables within one year -€7,304
down €7,304 (-43.0%), from €17,002 to €9,698
of which Trade receivables: -€8,870
- Cash -€3,267
down €3,267 (-58.8%), from €5,556 to €2,288
mainly Net result for the year (-€17,705) and Tax, wage and social debts (-€2,714)
- Profit (loss) carried forward -€17,705
down €17,705 (-128%), from -€13,865 to -€31,570
- Other debts +€5,847
up €5,847 (+96.8%), from €6,040 to €11,887
- Trade debts +€4,133
up €4,133 (+188%), from €2,203 to €6,336
- Tax, wage and social debts -€2,714
down €2,714 (-16.5%), from €16,464 to €13,750
of which Taxes: -€1,464
- Gross operating margin -€14,596
down €14,596 (-632%), from -€2,311 to -€16,907
- Depreciation -€1,918
down €1,918 (-95.6%), from €2,006 to €88
- Other operating charges +€482
new in 2025: €482
- Financial charges +€230
up €230 (+224%), from €103 to €333
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 | €24,208 | €13,548 | -€10,659 | -44.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,650 | €1,562 | -€88 | -5.3% |
| Tangible fixed assets | 22/27 | €1,650 | €1,562 | -€88 | -5.3% |
| Plant, machinery and equipment | 23 | €1,650 | €1,562 | -€88 | -5.3% |
| Current assets | 29/58 | €22,558 | €11,986 | -€10,571 | -46.9% |
| Amounts receivable within one year | 40/41 | €17,002 | €9,698 | -€7,304 | -43.0% |
| Trade receivables | 40 | €17,002 | €8,132 | -€8,870 | -52.2% |
| Other amounts receivable | 41 | €0 | €1,566 | +€1,566 | |
| Cash at bank and in hand | 54/58 | €5,556 | €2,288 | -€3,267 | -58.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €24,208 | €13,548 | -€10,659 | -44.0% |
| Equity | 10/15 | -€720 | -€18,425 | -€17,705 | -2,461% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €11,645 | €11,645 | = | 0.0% |
| Distributable reserves | 133 | €11,645 | €11,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,865 | -€31,570 | -€17,705 | -128% |
| Amounts payable | 17/49 | €24,927 | €31,973 | +€7,046 | +28.3% |
| Amounts payable within one year | 42/48 | €24,707 | €31,973 | +€7,266 | +29.4% |
| Trade debts | 44 | €2,203 | €6,336 | +€4,133 | +188% |
| Suppliers | 440/4 | €2,203 | €6,336 | +€4,133 | +188% |
| Taxes, remuneration and social security | 45 | €16,464 | €13,750 | -€2,714 | -16.5% |
| Taxes | 450/3 | €1,464 | - | -€1,464 | |
| Remuneration and social security | 454/9 | €15,000 | €13,750 | -€1,250 | -8.3% |
| Other amounts payable | 47/48 | €6,040 | €11,887 | +€5,847 | +96.8% |
| Accrued charges and deferred income | 492/3 | €220 | - | -€220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,006 | €88 | -€1,918 | -95.6% |
| Other operating charges | 640/8 | - | €482 | +€482 | |
| Gross operating margin | 9900 | -€2,311 | -€16,907 | -€14,596 | -632% |
| Operating profit (loss) | 9901 | -€4,317 | -€17,477 | -€13,160 | -305% |
| Financial income | 75/76B | €7 | €104 | +€97 | +1,440% |
| Recurring financial income | 75 | €7 | €104 | +€97 | +1,440% |
| Financial charges | 65/66B | €103 | €333 | +€230 | +224% |
| Recurring financial charges | 65 | €103 | €333 | +€230 | +224% |
| Profit (loss) for the period before taxes | 9903 | -€4,413 | -€17,705 | -€13,293 | -301% |
| Profit (loss) for the period | 9904 | -€4,413 | -€17,705 | -€13,293 | -301% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,413 | -€17,705 | -€13,293 | -301% |
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 15 October 2026 via checked.be.