SMARTINTERIEUR: 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.
SMARTINTERIEUR
Largest movements
- Tangible fixed assets -€8,937
down €8,937 (-84.0%), from €10,637 to €1,700
- Cash -€4,300
down €4,300 (-12.8%), from €33,611 to €29,311
mainly Trade debts (-€6,500) and Net result for the year (-€6,194)
- Stocks and contracts -€1,651
down €1,651 (-29.3%), from €5,644 to €3,993
of which Contracts in progress: -€2,300
- Receivables within one year +€940
up €940 (+24.2%), from €3,883 to €4,823
of which Trade receivables: +€1,754
- Trade debts -€6,500
down €6,500 (-85.7%), from €7,588 to €1,088
- Profit (loss) carried forward -€6,194
down €6,194 (-41.1%), from -€15,072 to -€21,266
- Current portion of long-term debt -€4,132
no longer reported in 2025 (was €4,132)
- Other debts +€3,826
up €3,826 (+11.5%), from €33,345 to €37,171
- Tax, wage and social debts -€812
no longer reported in 2025 (was €812)
- Gross operating margin +€8,884
up €8,884, from -€4,155 to €4,729
- Depreciation -€151
down €151 (-1.6%), from €9,692 to €9,541
- Other operating charges +€138
up €138 (+11.1%), from €1,249 to €1,388
- Financial income -€59
down €59 (-41.4%), from €143 to €84
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 | €53,947 | €40,348 | -€13,598 | -25.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €10,637 | €1,700 | -€8,937 | -84.0% |
| Tangible fixed assets | 22/27 | €10,637 | €1,700 | -€8,937 | -84.0% |
| Plant, machinery and equipment | 23 | €4,937 | €513 | -€4,424 | -89.6% |
| Furniture and vehicles | 24 | €5,183 | €958 | -€4,224 | -81.5% |
| Other tangible fixed assets | 26 | €518 | €230 | -€289 | -55.7% |
| Current assets | 29/58 | €43,309 | €38,648 | -€4,661 | -10.8% |
| Stocks and contracts in progress | 3 | €5,644 | €3,993 | -€1,651 | -29.3% |
| Stocks | 30/36 | €3,344 | €3,993 | +€649 | +19.4% |
| Contracts in progress | 37 | €2,300 | - | -€2,300 | |
| Amounts receivable within one year | 40/41 | €3,883 | €4,823 | +€940 | +24.2% |
| Trade receivables | 40 | €1,579 | €3,333 | +€1,754 | +111% |
| Other amounts receivable | 41 | €2,304 | €1,490 | -€814 | -35.3% |
| Cash at bank and in hand | 54/58 | €33,611 | €29,311 | -€4,300 | -12.8% |
| Deferred charges and accrued income | 490/1 | €172 | €522 | +€350 | +204% |
| Total equity and liabilities | 10/49 | €53,947 | €40,348 | -€13,598 | -25.2% |
| Equity | 10/15 | €8,046 | €1,852 | -€6,194 | -77.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,118 | €18,118 | = | 0.0% |
| Distributable reserves | 133 | €18,118 | €18,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,072 | -€21,266 | -€6,194 | -41.1% |
| Amounts payable | 17/49 | €45,901 | €38,496 | -€7,404 | -16.1% |
| Amounts payable within one year | 42/48 | €45,877 | €38,259 | -€7,618 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €4,132 | - | -€4,132 | |
| Trade debts | 44 | €7,588 | €1,088 | -€6,500 | -85.7% |
| Suppliers | 440/4 | €7,588 | €1,088 | -€6,500 | -85.7% |
| Taxes, remuneration and social security | 45 | €812 | - | -€812 | |
| Taxes | 450/3 | €812 | - | -€812 | |
| Other amounts payable | 47/48 | €33,345 | €37,171 | +€3,826 | +11.5% |
| Accrued charges and deferred income | 492/3 | €24 | €237 | +€214 | +899% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,692 | €9,541 | -€151 | -1.6% |
| Other operating charges | 640/8 | €1,249 | €1,388 | +€138 | +11.1% |
| Gross operating margin | 9900 | -€4,155 | €4,729 | +€8,884 | |
| Operating profit (loss) | 9901 | -€15,097 | -€6,200 | +€8,897 | +58.9% |
| Financial income | 75/76B | €143 | €84 | -€59 | -41.4% |
| Recurring financial income | 75 | €143 | €84 | -€59 | -41.4% |
| Financial charges | 65/66B | €118 | €78 | -€40 | -34.0% |
| Recurring financial charges | 65 | €118 | €78 | -€40 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,072 | -€6,194 | +€8,878 | +58.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€15,072 | -€6,194 | +€8,878 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,072 | -€6,194 | +€8,878 | +58.9% |
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 15 October 2026 via checked.be.