SmartData Agency: 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.
SmartData Agency
Largest movements
- Receivables within one year +€8,021
up €8,021 (+54.2%), from €14,809 to €22,829
of which Trade receivables: +€8,147
- Tangible fixed assets -€1,989
down €1,989 (-17.2%), from €11,583 to €9,594
of which Furniture and vehicles: -€2,948
- Cash -€1,206
down €1,206 (-17.5%), from €6,884 to €5,678
mainly Receivables within one year (-€8,021) and Debts after one year (-€4,467)
- Trade debts +€5,835
up €5,835 (+27.7%), from €21,092 to €26,928
- Debts after one year -€4,467
no longer reported in 2025 (was €4,467)
- Profit (loss) carried forward +€3,068
up €3,068 (+19.6%), from -€15,659 to -€12,591
- Tax, wage and social debts +€460
up €460 (+4.5%), from €10,280 to €10,740
of which Taxes: +€461
- Gross operating margin +€1,478
up €1,478 (+17.6%), from €8,392 to €9,871
- Other operating charges -€853
down €853 (-67.3%), from €1,268 to €415
- Taxes +€618
up €618 (+53.9%), from €1,146 to €1,763
- Financial charges -€489
down €489 (-24.7%), from €1,981 to €1,492
- Depreciation +€186
up €186 (+6.3%), from €2,948 to €3,134
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 | €33,275 | €38,101 | +€4,826 | +14.5% |
| Fixed assets | 21/28 | €11,583 | €9,594 | -€1,989 | -17.2% |
| Tangible fixed assets | 22/27 | €11,583 | €9,594 | -€1,989 | -17.2% |
| Plant, machinery and equipment | 23 | - | €959 | +€959 | |
| Furniture and vehicles | 24 | €11,583 | €8,634 | -€2,948 | -25.5% |
| Current assets | 29/58 | €21,693 | €28,508 | +€6,815 | +31.4% |
| Amounts receivable within one year | 40/41 | €14,809 | €22,829 | +€8,021 | +54.2% |
| Trade receivables | 40 | €14,682 | €22,829 | +€8,147 | +55.5% |
| Other amounts receivable | 41 | €126 | - | -€126 | |
| Cash at bank and in hand | 54/58 | €6,884 | €5,678 | -€1,206 | -17.5% |
| Total equity and liabilities | 10/49 | €33,275 | €38,101 | +€4,826 | +14.5% |
| Equity | 10/15 | -€7,324 | -€4,256 | +€3,068 | +41.9% |
| Contributions | 10/11 | €8,335 | €8,335 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,659 | -€12,591 | +€3,068 | +19.6% |
| Amounts payable | 17/49 | €40,599 | €42,357 | +€1,758 | +4.3% |
| Amounts payable after more than one year | 17 | €4,467 | - | -€4,467 | |
| Financial debts | 170/4 | €4,467 | - | -€4,467 | |
| Amounts payable within one year | 42/48 | €36,132 | €42,357 | +€6,225 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €4,538 | €4,467 | -€71 | -1.6% |
| Trade debts | 44 | €21,092 | €26,928 | +€5,835 | +27.7% |
| Suppliers | 440/4 | €21,092 | €26,928 | +€5,835 | +27.7% |
| Taxes, remuneration and social security | 45 | €10,280 | €10,740 | +€460 | +4.5% |
| Taxes | 450/3 | €9,050 | €9,511 | +€461 | +5.1% |
| Remuneration and social security | 454/9 | €1,230 | €1,229 | -€1 | -0.1% |
| Other amounts payable | 47/48 | €221 | €222 | +€1 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,948 | €3,134 | +€186 | +6.3% |
| Other operating charges | 640/8 | €1,268 | €415 | -€853 | -67.3% |
| Gross operating margin | 9900 | €8,392 | €9,871 | +€1,478 | +17.6% |
| Operating profit (loss) | 9901 | €4,177 | €6,321 | +€2,145 | +51.4% |
| Financial income | 75/76B | €2 | €2 | -€0 | -5.1% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -5.1% |
| Financial charges | 65/66B | €1,981 | €1,492 | -€489 | -24.7% |
| Recurring financial charges | 65 | €1,981 | €1,492 | -€489 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €2,198 | €4,831 | +€2,634 | +120% |
| Income taxes | 67/77 | €1,146 | €1,763 | +€618 | +53.9% |
| Profit (loss) for the period | 9904 | €1,052 | €3,068 | +€2,016 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €1,052 | €3,068 | +€2,016 | +192% |
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 18 October 2026 via checked.be.