SmartEON SRL: what changed
What changed
SmartEON SRL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€150,906
2024 · €141,145+€9,762
Equity
€20,460
2024 · €26,496-€6,036
Cash
€59,796
2024 · €60,269-€473
Balance sheet total
€2.3m
2024 · €2.1m+€208,092
Largest movements
Assets
- Receivables within one year +€272,722
up €272,722 (+313%), from €87,164 to €359,887
of which Other amounts receivable: +€252,401
- Tangible fixed assets -€60,309
down €60,309 (-3.1%), from €1.9m to €1.9m
of which Land and buildings: -€61,038
Equity and liabilities
- Debts after one year +€1.5m
up €1.5m (+1,047%), from €141,495 to €1.6m
of which Other amounts payable: +€1.5m
- Other debts -€1.4m
down €1.4m (-80.6%), from €1.8m to €341,942
- Trade debts +€49,954
up €49,954 (+167%), from €29,986 to €79,940
- Current portion of long-term debt +€40,709
up €40,709 (+547%), from €7,444 to €48,153
- Accrued charges and deferred income +€38,109
up €38,109 (+102%), from €37,280 to €75,389
Income statement
- Gross operating margin +€24,671
up €24,671 (+8.7%), from €284,465 to €309,136
- Financial charges +€13,635
up €13,635 (+41.1%), from €33,214 to €46,849
- Taxes +€11,992
up €11,992 (+29.5%), from €40,705 to €52,698
- Financial income +€10,634
up €10,634 (+966,709%), from €1 to €10,635
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
€141,145
Gross operating margin
+€24,671
Depreciation
-€638
Other operating charges
+€722
Financial income
+€10,634
Financial charges
-€13,635
Taxes
-€11,992
Result 2025
€150,906
raises the resultlowers the result
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
-€1.4m
Investment
-€7,548
Financing
+€1.4m
Cash 2024
€60,269
From operations (derived)
-€1.4m
Net result for the year
+€150,906
Depreciation
+€67,858
Receivables within one year
-€272,722
Deferred charges and accrued income
+€3,849
Trade debts
+€49,954
Tax, wage and social debts
+€22,722
Other debts
-€1.4m
Accrued charges and deferred income
+€38,109
Investment (derived)
-€7,548
Investment in fixed assets (net)
-€7,548
Financing
+€1.4m
Debts after one year
+€1.5m
Current portion of long-term debt
+€40,709
Contributions, distributions and other
-€156,942
Cash 2025
€59,796
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,088,950 | €2,297,041 | +€208,092 | +10.0% |
| Fixed assets | 21/28 | €1,925,588 | €1,865,279 | -€60,309 | -3.1% |
| Intangible fixed assets | 21 | €6,500 | €6,500 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,918,725 | €1,858,416 | -€60,309 | -3.1% |
| Land and buildings | 22 | €1,918,725 | €1,857,687 | -€61,038 | -3.2% |
| Furniture and vehicles | 24 | - | €729 | +€729 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €163,361 | €431,762 | +€268,401 | +164% |
| Amounts receivable within one year | 40/41 | €87,164 | €359,887 | +€272,722 | +313% |
| Trade receivables | 40 | €87,164 | €107,486 | +€20,322 | +23.3% |
| Other amounts receivable | 41 | - | €252,401 | +€252,401 | |
| Cash at bank and in hand | 54/58 | €60,269 | €59,796 | -€473 | -0.8% |
| Deferred charges and accrued income | 490/1 | €15,928 | €12,080 | -€3,849 | -24.2% |
| Total equity and liabilities | 10/49 | €2,088,950 | €2,297,041 | +€208,092 | +10.0% |
| Equity | 10/15 | €26,496 | €20,460 | -€6,036 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,036 | - | -€6,036 | |
| Amounts payable | 17/49 | €2,062,454 | €2,276,581 | +€214,128 | +10.4% |
| Amounts payable after more than one year | 17 | €141,495 | €1,622,889 | +€1.5m | +1,047% |
| Financial debts | 170/4 | €136,602 | €128,817 | -€7,786 | -5.7% |
| Other amounts payable | 178/9 | €4,893 | €1,494,073 | +€1.5m | +30,438% |
| Amounts payable within one year | 42/48 | €1,883,679 | €578,303 | -€1.3m | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €7,444 | €48,153 | +€40,709 | +547% |
| Trade debts | 44 | €29,986 | €79,940 | +€49,954 | +167% |
| Suppliers | 440/4 | €29,986 | €79,940 | +€49,954 | +167% |
| Taxes, remuneration and social security | 45 | €85,546 | €108,268 | +€22,722 | +26.6% |
| Taxes | 450/3 | €82,006 | €104,737 | +€22,731 | +27.7% |
| Remuneration and social security | 454/9 | €3,539 | €3,530 | -€9 | -0.3% |
| Other amounts payable | 47/48 | €1,760,703 | €341,942 | -€1.4m | -80.6% |
| Accrued charges and deferred income | 492/3 | €37,280 | €75,389 | +€38,109 | +102% |
| Non-recurring operating income | 76A | €33,500 | - | -€33,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,220 | €67,858 | +€638 | +0.9% |
| Other operating charges | 640/8 | €2,182 | €1,460 | -€722 | -33.1% |
| Gross operating margin | 9900 | €284,465 | €309,136 | +€24,671 | +8.7% |
| Operating profit (loss) | 9901 | €215,063 | €239,818 | +€24,755 | +11.5% |
| Financial income | 75/76B | €1 | €10,635 | +€10,634 | +966,709% |
| Recurring financial income | 75 | €1 | €10,635 | +€10,634 | +966,709% |
| Financial charges | 65/66B | €33,214 | €46,849 | +€13,635 | +41.1% |
| Recurring financial charges | 65 | €33,214 | €46,849 | +€13,635 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €181,850 | €203,604 | +€21,754 | +12.0% |
| Income taxes | 67/77 | €40,705 | €52,698 | +€11,992 | +29.5% |
| Profit (loss) for the period | 9904 | €141,145 | €150,906 | +€9,762 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €141,145 | €150,906 | +€9,762 | +6.9% |
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 3 November 2026 via checked.be.