SmartDriving: 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.
SmartDriving
Largest movements
- Receivables within one year +€36,298
up €36,298 (+869.5%), from €4,175 to €40,472
of which Other amounts receivable: +€24,500
- Intangible fixed assets -€1,132
down €1,132 (-57.8%), from €1,957 to €825
- Tangible fixed assets -€667
down €667 (-49.7%), from €1,341 to €674
- Cash -€662
down €662 (-3.4%), from €19,293 to €18,631
mainly Receivables within one year (-€36,298) and Contributions, distributions and other (-€25,000)
- Other debts +€17,500
new in 2025: €17,500
- Tax, wage and social debts +€16,077
up €16,077 (+339.5%), from €4,735 to €20,812
- Turnover -€91,761
no longer reported in 2025 (was €91,761)
- Purchases and services -€72,624
no longer reported in 2025 (was €72,624)
- Gross operating margin +€16,918
up €16,918 (+88.4%), from €19,136 to €36,055
- Taxes +€8,155
new in 2025: €8,155
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 | €26,766 | €60,602 | +€33,836 | +126.4% |
| Fixed assets | 21/28 | €3,298 | €1,499 | -€1,799 | -54.6% |
| Intangible fixed assets | 21 | €1,957 | €825 | -€1,132 | -57.8% |
| Tangible fixed assets | 22/27 | €1,341 | €674 | -€667 | -49.7% |
| Furniture and vehicles | 24 | €1,341 | €674 | -€667 | -49.7% |
| Current assets | 29/58 | €23,467 | €59,103 | +€35,635 | +151.8% |
| Amounts receivable within one year | 40/41 | €4,175 | €40,472 | +€36,298 | +869.5% |
| Trade receivables | 40 | €4,175 | €15,972 | +€11,798 | +282.6% |
| Other amounts receivable | 41 | - | €24,500 | +€24,500 | |
| Cash at bank and in hand | 54/58 | €19,293 | €18,631 | -€662 | -3.4% |
| Total equity and liabilities | 10/49 | €26,766 | €60,602 | +€33,836 | +126.4% |
| Equity | 10/15 | €21,509 | €21,694 | +€185 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,909 | €3,094 | +€185 | +6.4% |
| Amounts payable | 17/49 | €5,257 | €38,908 | +€33,651 | +640.1% |
| Amounts payable within one year | 42/48 | €5,257 | €38,908 | +€33,651 | +640.1% |
| Trade debts | 44 | €522 | €596 | +€74 | +14.2% |
| Suppliers | 440/4 | €522 | €596 | +€74 | +14.2% |
| Taxes, remuneration and social security | 45 | €4,735 | €20,812 | +€16,077 | +339.5% |
| Taxes | 450/3 | €4,735 | €20,812 | +€16,077 | +339.5% |
| Other amounts payable | 47/48 | - | €17,500 | +€17,500 | |
| Turnover | 70 | €91,761 | - | -€91,761 | |
| Goods, raw materials, services and sundry goods | 60/61 | €72,624 | - | -€72,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,965 | €1,799 | -€166 | -8.4% |
| Other operating charges | 640/8 | €24 | €786 | +€763 | +3187.8% |
| Gross operating margin | 9900 | €19,136 | €36,055 | +€16,918 | +88.4% |
| Operating profit (loss) | 9901 | €17,147 | €33,469 | +€16,322 | +95.2% |
| Financial income | 75/76B | €11 | €10 | -€0 | -1.7% |
| Recurring financial income | 75 | €11 | €10 | -€0 | -1.7% |
| Financial charges | 65/66B | €139 | €139 | = | 0.0% |
| Recurring financial charges | 65 | €139 | €139 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €17,019 | €33,340 | +€16,322 | +95.9% |
| Income taxes | 67/77 | - | €8,155 | +€8,155 | |
| Profit (loss) for the period | 9904 | €17,019 | €25,185 | +€8,166 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,019 | €25,185 | +€8,166 | +48.0% |
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 1 October 2026 via checked.be.