SMARTFORYOU: 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.
SMARTFORYOU
Largest movements
- Tangible fixed assets +€81,562
up €81,562 (+2139.7%), from €3,812 to €85,374
- Receivables within one year +€18,092
new in 2025: €18,092
of which Trade receivables: +€17,403
- Cash +€11,340
up €11,340 (+82.2%), from €13,788 to €25,128
mainly Other debts (+€79,975) and Advances received (+€15,793)
- Deferred charges and accrued income -€3,696
down €3,696 (-85.8%), from €4,306 to €610
- Other debts +€79,975
up €79,975 (+762.0%), from €10,496 to €90,471
- Advances received +€15,793
new in 2025: €15,793
- Reserves +€7,318
new in 2025: €7,318
- Trade debts +€3,561
up €3,561 (+1548.4%), from €230 to €3,791
- Tax, wage and social debts +€1,484
up €1,484 (+45.9%), from €3,231 to €4,716
- Gross operating margin +€17,811
up €17,811 (+231.2%), from €7,704 to €25,516
- Depreciation +€14,529
up €14,529 (+4155.2%), from €350 to €14,879
- Taxes +€1,791
up €1,791 (+122.5%), from €1,462 to €3,254
- Other operating charges -€368
down €368 (-84.9%), from €434 to €66
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 | €21,906 | €129,204 | +€107,298 | +489.8% |
| Fixed assets | 21/28 | €3,812 | €85,374 | +€81,562 | +2139.7% |
| Tangible fixed assets | 22/27 | €3,812 | €85,374 | +€81,562 | +2139.7% |
| Furniture and vehicles | 24 | €3,812 | €85,374 | +€81,562 | +2139.7% |
| Current assets | 29/58 | €18,094 | €43,830 | +€25,736 | +142.2% |
| Amounts receivable within one year | 40/41 | - | €18,092 | +€18,092 | |
| Trade receivables | 40 | - | €17,403 | +€17,403 | |
| Other amounts receivable | 41 | - | €690 | +€690 | |
| Cash at bank and in hand | 54/58 | €13,788 | €25,128 | +€11,340 | +82.2% |
| Deferred charges and accrued income | 490/1 | €4,306 | €610 | -€3,696 | -85.8% |
| Total equity and liabilities | 10/49 | €21,906 | €129,204 | +€107,298 | +489.8% |
| Equity | 10/15 | €7,948 | €14,433 | +€6,485 | +81.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €7,318 | +€7,318 | |
| Distributable reserves | 133 | - | €7,318 | +€7,318 | |
| Profit (loss) carried forward | 14 | €5,448 | €4,615 | -€833 | -15.3% |
| Amounts payable | 17/49 | €13,957 | €114,771 | +€100,813 | +722.3% |
| Amounts payable within one year | 42/48 | €13,957 | €114,771 | +€100,813 | +722.3% |
| Trade debts | 44 | €230 | €3,791 | +€3,561 | +1548.4% |
| Suppliers | 440/4 | €230 | €3,791 | +€3,561 | +1548.4% |
| Advances received on contracts in progress | 46 | - | €15,793 | +€15,793 | |
| Taxes, remuneration and social security | 45 | €3,231 | €4,716 | +€1,484 | +45.9% |
| Taxes | 450/3 | €3,231 | €4,716 | +€1,484 | +45.9% |
| Other amounts payable | 47/48 | €10,496 | €90,471 | +€79,975 | +762.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350 | €14,879 | +€14,529 | +4155.2% |
| Other operating charges | 640/8 | €434 | €66 | -€368 | -84.9% |
| Gross operating margin | 9900 | €7,704 | €25,516 | +€17,811 | +231.2% |
| Operating profit (loss) | 9901 | €6,921 | €10,571 | +€3,650 | +52.7% |
| Financial charges | 65/66B | €11 | €0 | -€11 | -100.0% |
| Recurring financial charges | 65 | €11 | €0 | -€11 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €6,911 | €10,571 | +€3,661 | +53.0% |
| Income taxes | 67/77 | €1,462 | €3,254 | +€1,791 | +122.5% |
| Profit (loss) for the period | 9904 | €5,448 | €7,318 | +€1,869 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,448 | €7,318 | +€1,869 | +34.3% |
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 5 October 2026 via checked.be.