SMARTDATA: what changed
What changed
SMARTDATA
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€33,268
2024 · -€51,961+€85,230
Equity
-€7,372
2024 · -€40,640+€33,268
Cash
€10,464
2024 · -+€10,464
Balance sheet total
€117,040
2024 · €16,217+€100,823
Largest movements
Assets
- Receivables within one year +€73,320
up €73,320 (+6,200%), from €1,183 to €74,503
- Tangible fixed assets +€32,072
new in 2025: €32,072
- Cash +€10,464
new in 2025: €10,464
mainly Other debts (+€48,537) and Net result for the year (+€33,268)
- Current investments -€7,509
no longer reported in 2025 (was €7,509)
- Financial fixed assets -€3,900
no longer reported in 2025 (was €3,900)
Equity and liabilities
- Other debts +€48,537
up €48,537 (+175%), from €27,714 to €76,251
- Reserves +€42,089
new in 2025: €42,089
- Trade debts +€24,426
up €24,426 (+2,154%), from €1,134 to €25,560
of which Suppliers: +€25,560
- Debts after one year -€17,297
no longer reported in 2025 (was €17,297)
- Advances received +€15,274
new in 2025: €15,274
Income statement
- Gross operating margin +€99,172
up €99,172, from -€49,677 to €49,495
- Purchases and services -€61,023
no longer reported in 2025 (was €61,023)
- Turnover -€11,346
no longer reported in 2025 (was €11,346)
- Other operating charges +€6,557
up €6,557 (+521%), from €1,259 to €7,816
- Depreciation +€5,886
new in 2025: €5,886
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€51,961
Gross operating margin
+€99,172
Depreciation
-€5,886
Other operating charges
-€6,557
Other operating items
-€1,255
Financial income
+€206
Financial charges
-€245
Taxes
-€205
Result 2025
€33,268
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€48,990
Investment
-€26,550
Financing
-€11,976
Cash 2024
€0
From operations (derived)
+€48,990
Net result for the year
+€33,268
Depreciation
+€5,886
Receivables within one year
-€73,320
Deferred charges and accrued income
+€3,626
Trade debts
+€24,426
Tax, wage and social debts
-€10,507
Advances received
+€15,274
Other debts
+€48,537
Accrued charges and deferred income
+€1,800
Investment (derived)
-€26,550
Investment in fixed assets (net)
-€34,059
Current investments
+€7,509
Financing
-€11,976
Debts after one year
-€17,297
Current portion of long-term debt
+€4,315
Short-term financial debts
+€1,006
Contributions, distributions and other
-€0
Cash 2025
€10,464
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,217 | €117,040 | +€100,823 | +622% |
| Fixed assets | 21/28 | €3,900 | €32,072 | +€28,172 | +722% |
| Tangible fixed assets | 22/27 | - | €32,072 | +€32,072 | |
| Furniture and vehicles | 24 | - | €32,072 | +€32,072 | |
| Financial fixed assets | 28 | €3,900 | - | -€3,900 | |
| Current assets | 29/58 | €12,317 | €84,967 | +€72,650 | +590% |
| Amounts receivable within one year | 40/41 | €1,183 | €74,503 | +€73,320 | +6,200% |
| Other amounts receivable | 41 | €1,183 | €74,503 | +€73,320 | +6,200% |
| Current investments | 50/53 | €7,509 | - | -€7,509 | |
| Cash at bank and in hand | 54/58 | - | €10,464 | +€10,464 | |
| Deferred charges and accrued income | 490/1 | €3,626 | - | -€3,626 | |
| Total equity and liabilities | 10/49 | €16,217 | €117,040 | +€100,823 | +622% |
| Equity | 10/15 | -€40,640 | -€7,372 | +€33,268 | +81.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €42,089 | +€42,089 | |
| Distributable reserves | 133 | - | €42,089 | +€42,089 | |
| Profit (loss) carried forward | 14 | -€43,140 | -€51,961 | -€8,821 | -20.4% |
| Amounts payable | 17/49 | €56,857 | €124,412 | +€67,554 | +119% |
| Amounts payable after more than one year | 17 | €17,297 | - | -€17,297 | |
| Financial debts | 170/4 | €17,297 | - | -€17,297 | |
| Amounts payable within one year | 42/48 | €39,560 | €122,612 | +€83,051 | +210% |
| Current portion of amounts payable after more than one year | 42 | - | €4,315 | +€4,315 | |
| Financial debts | 43 | - | €1,006 | +€1,006 | |
| Credit institutions | 430/8 | - | €1,006 | +€1,006 | |
| Trade debts | 44 | €1,134 | €25,560 | +€24,426 | +2,154% |
| Suppliers | 440/4 | - | €25,560 | +€25,560 | |
| Bills of exchange payable | 441 | €1,134 | - | -€1,134 | |
| Advances received on contracts in progress | 46 | - | €15,274 | +€15,274 | |
| Taxes, remuneration and social security | 45 | €10,712 | €205 | -€10,507 | -98.1% |
| Taxes | 450/3 | €10,712 | €205 | -€10,507 | -98.1% |
| Other amounts payable | 47/48 | €27,714 | €76,251 | +€48,537 | +175% |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Turnover | 70 | €11,346 | - | -€11,346 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,023 | - | -€61,023 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,886 | +€5,886 | |
| Other operating charges | 640/8 | €1,259 | €7,816 | +€6,557 | +521% |
| Non-recurring operating charges | 66A | - | €1,255 | +€1,255 | |
| Gross operating margin | 9900 | -€49,677 | €49,495 | +€99,172 | |
| Operating profit (loss) | 9901 | -€50,936 | €34,538 | +€85,474 | |
| Financial income | 75/76B | - | €206 | +€206 | |
| Recurring financial income | 75 | - | €206 | +€206 | |
| Financial charges | 65/66B | €1,025 | €1,271 | +€245 | +23.9% |
| Recurring financial charges | 65 | €1,025 | €1,271 | +€245 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,961 | €33,473 | +€85,435 | |
| Income taxes | 67/77 | - | €205 | +€205 | |
| Profit (loss) for the period | 9904 | -€51,961 | €33,268 | +€85,230 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,961 | €33,268 | +€85,230 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.