Smartcomfort: 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.
Smartcomfort
Largest movements
- Cash +€27,412
up €27,412 (+28.5%), from €96,214 to €123,626
mainly Tax, wage and social debts (+€41,272) and Receivables within one year (+€73)
- Tax, wage and social debts +€41,272
up €41,272 (+59.6%), from €69,210 to €110,483
of which Remuneration and social security: +€23,527
- Trade debts -€13,872
down €13,872 (-73.7%), from €18,824 to €4,952
- Staff costs +€98,011
up €98,011 (+30.3%), from €323,284 to €421,296
- Gross operating margin +€73,303
up €73,303 (+20.4%), from €358,544 to €431,846
- Taxes -€5,798
down €5,798 (-80.3%), from €7,217 to €1,418
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 | €187,548 | €214,887 | +€27,339 | +14.6% |
| Current assets | 29/58 | €187,548 | €214,887 | +€27,339 | +14.6% |
| Amounts receivable within one year | 40/41 | €91,334 | €91,261 | -€73 | -0.1% |
| Trade receivables | 40 | €88,550 | €79,896 | -€8,655 | -9.8% |
| Other amounts receivable | 41 | €2,783 | €11,365 | +€8,582 | +308% |
| Cash at bank and in hand | 54/58 | €96,214 | €123,626 | +€27,412 | +28.5% |
| Total equity and liabilities | 10/49 | €187,548 | €214,887 | +€27,339 | +14.6% |
| Equity | 10/15 | €96,972 | €96,926 | -€46 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €86,972 | €86,926 | -€46 | -0.1% |
| Distributable reserves | 133 | €86,972 | €86,926 | -€46 | -0.1% |
| Amounts payable | 17/49 | €90,575 | €117,961 | +€27,386 | +30.2% |
| Amounts payable within one year | 42/48 | €90,575 | €117,961 | +€27,386 | +30.2% |
| Financial debts | 43 | €2,541 | €2,527 | -€14 | -0.6% |
| Credit institutions | 430/8 | €2,541 | €2,527 | -€14 | -0.6% |
| Trade debts | 44 | €18,824 | €4,952 | -€13,872 | -73.7% |
| Suppliers | 440/4 | €18,824 | €4,952 | -€13,872 | -73.7% |
| Taxes, remuneration and social security | 45 | €69,210 | €110,483 | +€41,272 | +59.6% |
| Taxes | 450/3 | €9,956 | €27,701 | +€17,745 | +178% |
| Remuneration and social security | 454/9 | €59,255 | €82,782 | +€23,527 | +39.7% |
| Remuneration, social security and pensions | 62 | €323,284 | €421,296 | +€98,011 | +30.3% |
| Other operating charges | 640/8 | €707 | €720 | +€12 | +1.8% |
| Gross operating margin | 9900 | €358,544 | €431,846 | +€73,303 | +20.4% |
| Operating profit (loss) | 9901 | €34,552 | €9,831 | -€24,721 | -71.5% |
| Financial charges | 65/66B | €7,615 | €8,459 | +€844 | +11.1% |
| Recurring financial charges | 65 | €7,615 | €8,459 | +€844 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €26,937 | €1,372 | -€25,565 | -94.9% |
| Income taxes | 67/77 | €7,217 | €1,418 | -€5,798 | -80.3% |
| Profit (loss) for the period | 9904 | €19,720 | -€46 | -€19,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,720 | -€46 | -€19,766 |
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.