SmartColiving: 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.
SmartColiving
Largest movements
- Tangible fixed assets -€116,880
down €116,880 (-4.2%), from €2.8m to €2.6m
of which Land and buildings: -€115,518
- Receivables within one year +€30,397
up €30,397 (+28.8%), from €105,439 to €135,837
- Debts after one year -€117,584
down €117,584 (-4.3%), from €2.7m to €2.6m
of which Financial debts: -€133,248
- Gross operating margin -€35,255
down €35,255 (-15.6%), from €226,092 to €190,837
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.
Cash bridge derived
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 | €2,913,577 | €2,802,118 | -€111,459 | -3.8% |
| Fixed assets | 21/28 | €2,760,841 | €2,640,882 | -€119,959 | -4.3% |
| Intangible fixed assets | 21 | €3,813 | €735 | -€3,079 | -80.7% |
| Tangible fixed assets | 22/27 | €2,757,027 | €2,640,147 | -€116,880 | -4.2% |
| Land and buildings | 22 | €2,754,303 | €2,638,785 | -€115,518 | -4.2% |
| Other tangible fixed assets | 26 | €2,724 | €1,362 | -€1,362 | -50.0% |
| Current assets | 29/58 | €152,737 | €161,236 | +€8,499 | +5.6% |
| Amounts receivable within one year | 40/41 | €105,439 | €135,837 | +€30,397 | +28.8% |
| Other amounts receivable | 41 | €105,439 | €135,837 | +€30,397 | +28.8% |
| Cash at bank and in hand | 54/58 | €45,731 | €23,431 | -€22,300 | -48.8% |
| Deferred charges and accrued income | 490/1 | €1,566 | €1,969 | +€402 | +25.7% |
| Total equity and liabilities | 10/49 | €2,913,577 | €2,802,118 | -€111,459 | -3.8% |
| Equity | 10/15 | €56,935 | €50,883 | -€6,052 | -10.6% |
| Contributions | 10/11 | €50,018 | €50,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,917 | €865 | -€6,052 | -87.5% |
| Amounts payable | 17/49 | €2,856,642 | €2,751,235 | -€105,407 | -3.7% |
| Amounts payable after more than one year | 17 | €2,731,459 | €2,613,875 | -€117,584 | -4.3% |
| Financial debts | 170/4 | €2,721,908 | €2,588,659 | -€133,248 | -4.9% |
| Other amounts payable | 178/9 | €9,551 | €25,216 | +€15,665 | +164.0% |
| Amounts payable within one year | 42/48 | €123,165 | €129,123 | +€5,958 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €119,105 | €121,562 | +€2,457 | +2.1% |
| Trade debts | 44 | €4,060 | €7,561 | +€3,501 | +86.2% |
| Suppliers | 440/4 | €4,060 | €7,561 | +€3,501 | +86.2% |
| Accrued charges and deferred income | 492/3 | €2,018 | €8,236 | +€6,218 | +308.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,441 | €119,959 | -€482 | -0.4% |
| Other operating charges | 640/8 | €12,148 | €12,475 | +€327 | +2.7% |
| Gross operating margin | 9900 | €226,092 | €190,837 | -€35,255 | -15.6% |
| Operating profit (loss) | 9901 | €93,503 | €58,403 | -€35,100 | -37.5% |
| Financial income | 75/76B | €384 | €771 | +€387 | +100.8% |
| Recurring financial income | 75 | €384 | €771 | +€387 | +100.8% |
| Financial charges | 65/66B | €67,120 | €65,227 | -€1,893 | -2.8% |
| Recurring financial charges | 65 | €67,120 | €65,227 | -€1,893 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €26,768 | -€6,052 | -€32,820 | |
| Profit (loss) for the period | 9904 | €26,768 | -€6,052 | -€32,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,768 | -€6,052 | -€32,820 |
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 11 October 2026 via checked.be.