Smartcontrol: 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.
Smartcontrol
Largest movements
- Cash -€22,219
down €22,219 (-15.2%), from €145,981 to €123,762
mainly Contributions, distributions and other (-€64,760) and Receivables within one year (-€13,139)
- Receivables within one year +€13,139
up €13,139 (+89.2%), from €14,725 to €27,864
of which Trade receivables: +€13,691
- Reserves -€26,495
down €26,495 (-18.1%), from €146,145 to €119,650
- Tax, wage and social debts +€14,468
up €14,468 (+118.0%), from €12,264 to €26,732
of which Taxes: +€16,718
- Other debts +€3,819
up €3,819 (+68.1%), from €5,610 to €9,429
- Trade debts +€1,881
up €1,881, from €0 to €1,881
- Gross operating margin +€3,115
up €3,115 (+5.5%), from €56,366 to €59,482
- Depreciation +€2,108
up €2,108 (+206.9%), from €1,019 to €3,127
- Other operating charges +€1,443
new in 2025: €1,443
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 | €170,607 | €162,692 | -€7,916 | -4.6% |
| Fixed assets | 21/28 | €8,804 | €9,840 | +€1,036 | +11.8% |
| Tangible fixed assets | 22/27 | €8,804 | €9,840 | +€1,036 | +11.8% |
| Plant, machinery and equipment | 23 | - | €1,006 | +€1,006 | |
| Furniture and vehicles | 24 | €8,804 | €8,834 | +€31 | +0.3% |
| Current assets | 29/58 | €161,804 | €152,852 | -€8,952 | -5.5% |
| Amounts receivable within one year | 40/41 | €14,725 | €27,864 | +€13,139 | +89.2% |
| Trade receivables | 40 | €14,133 | €27,824 | +€13,691 | +96.9% |
| Other amounts receivable | 41 | €592 | €40 | -€552 | -93.2% |
| Cash at bank and in hand | 54/58 | €145,981 | €123,762 | -€22,219 | -15.2% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,226 | +€129 | +11.7% |
| Total equity and liabilities | 10/49 | €170,607 | €162,692 | -€7,916 | -4.6% |
| Equity | 10/15 | €151,145 | €124,650 | -€26,495 | -17.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €146,145 | €119,650 | -€26,495 | -18.1% |
| Distributable reserves | 133 | €146,145 | €119,650 | -€26,495 | -18.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,462 | €38,042 | +€18,580 | +95.5% |
| Amounts payable within one year | 42/48 | €17,874 | €38,042 | +€20,168 | +112.8% |
| Trade debts | 44 | €0 | €1,881 | +€1,881 | |
| Suppliers | 440/4 | €0 | €1,881 | +€1,881 | |
| Taxes, remuneration and social security | 45 | €12,264 | €26,732 | +€14,468 | +118.0% |
| Taxes | 450/3 | €10,014 | €26,732 | +€16,718 | +166.9% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100.0% |
| Other amounts payable | 47/48 | €5,610 | €9,429 | +€3,819 | +68.1% |
| Accrued charges and deferred income | 492/3 | €1,588 | €0 | -€1,588 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €3,127 | +€2,108 | +206.9% |
| Other operating charges | 640/8 | - | €1,443 | +€1,443 | |
| Gross operating margin | 9900 | €56,366 | €59,482 | +€3,115 | +5.5% |
| Operating profit (loss) | 9901 | €55,347 | €54,912 | -€436 | -0.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €75 | €203 | +€128 | +171.5% |
| Recurring financial charges | 65 | €75 | €203 | +€128 | +171.5% |
| Profit (loss) for the period before taxes | 9903 | €55,273 | €54,709 | -€564 | -1.0% |
| Income taxes | 67/77 | €16,228 | €16,445 | +€216 | +1.3% |
| Profit (loss) for the period | 9904 | €39,044 | €38,265 | -€780 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,044 | €38,265 | -€780 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.