SmartEat: 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.
SmartEat
Largest movements
- Receivables within one year -€2,893
down €2,893 (-48.6%), from €5,949 to €3,057
of which Trade receivables: -€2,002
- Cash +€2,829
up €2,829 (+51.1%), from €5,531 to €8,360
mainly Other debts (+€6,779) and Receivables within one year (+€2,893)
- Financial fixed assets -€700
down €700 (-92.7%), from €755 to €55
- Deferred charges and accrued income +€220
new in 2025: €220
- Tangible fixed assets +€177
up €177 (+48.6%), from €364 to €541
- Trade debts -€7,886
down €7,886 (-66.6%), from €11,836 to €3,950
- Other debts +€6,779
up €6,779 (+150.9%), from €4,491 to €11,271
- Profit (loss) carried forward +€738
up €738 (+5.2%), from -€14,074 to -€13,336
- Gross operating margin +€15,185
up €15,185 (+125.0%), from €12,151 to €27,336
- Staff costs +€333
up €333 (+1.3%), from €25,602 to €25,935
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 | €12,600 | €12,233 | -€367 | -2.9% |
| Fixed assets | 21/28 | €1,119 | €596 | -€523 | -46.7% |
| Tangible fixed assets | 22/27 | €364 | €541 | +€177 | +48.6% |
| Furniture and vehicles | 24 | €364 | €541 | +€177 | +48.6% |
| Financial fixed assets | 28 | €755 | €55 | -€700 | -92.7% |
| Current assets | 29/58 | €11,481 | €11,637 | +€156 | +1.4% |
| Amounts receivable within one year | 40/41 | €5,949 | €3,057 | -€2,893 | -48.6% |
| Trade receivables | 40 | €4,829 | €2,827 | -€2,002 | -41.5% |
| Other amounts receivable | 41 | €1,120 | €230 | -€890 | -79.5% |
| Cash at bank and in hand | 54/58 | €5,531 | €8,360 | +€2,829 | +51.1% |
| Deferred charges and accrued income | 490/1 | - | €220 | +€220 | |
| Total equity and liabilities | 10/49 | €12,600 | €12,233 | -€367 | -2.9% |
| Equity | 10/15 | -€8,074 | -€7,336 | +€738 | +9.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,074 | -€13,336 | +€738 | +5.2% |
| Amounts payable | 17/49 | €20,674 | €19,569 | -€1,105 | -5.3% |
| Amounts payable within one year | 42/48 | €20,674 | €19,569 | -€1,105 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €3,400 | €3,400 | = | 0.0% |
| Trade debts | 44 | €11,836 | €3,950 | -€7,886 | -66.6% |
| Suppliers | 440/4 | €11,836 | €3,950 | -€7,886 | -66.6% |
| Taxes, remuneration and social security | 45 | €946 | €948 | +€2 | +0.3% |
| Remuneration and social security | 454/9 | €946 | €948 | +€2 | +0.3% |
| Other amounts payable | 47/48 | €4,491 | €11,271 | +€6,779 | +150.9% |
| Remuneration, social security and pensions | 62 | €25,602 | €25,935 | +€333 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19 | €178 | +€158 | +824.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €12,151 | €27,336 | +€15,185 | +125.0% |
| Operating profit (loss) | 9901 | -€13,855 | €836 | +€14,691 | |
| Financial income | 75/76B | €3 | €28 | +€25 | +811.6% |
| Recurring financial income | 75 | €3 | €28 | +€25 | +811.6% |
| Financial charges | 65/66B | €222 | €127 | -€96 | -43.0% |
| Recurring financial charges | 65 | €222 | €127 | -€96 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,074 | €738 | +€14,812 | |
| Profit (loss) for the period | 9904 | -€14,074 | €738 | +€14,812 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,074 | €738 | +€14,812 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.