smartIT consulting: 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.
smartIT consulting
Largest movements
- Cash +€59,321
up €59,321 (+46.1%), from €128,585 to €187,906
mainly Net result for the year (+€61,977) and Depreciation (+€2,768)
- Receivables within one year +€4,184
up €4,184 (+36.4%), from €11,492 to €15,676
- Profit (loss) carried forward +€61,977
up €61,977 (+49.0%), from €126,567 to €188,545
- Gross operating margin +€1,744
up €1,744 (+2.2%), from €80,393 to €82,137
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,968 | €208,595 | +€63,627 | +43.9% |
| Fixed assets | 21/28 | €4,333 | €4,977 | +€645 | +14.9% |
| Tangible fixed assets | 22/27 | €4,333 | €4,977 | +€645 | +14.9% |
| Furniture and vehicles | 24 | €4,333 | €2,929 | -€1,404 | -32.4% |
| Other tangible fixed assets | 26 | - | €2,048 | +€2,048 | |
| Current assets | 29/58 | €140,636 | €203,618 | +€62,982 | +44.8% |
| Amounts receivable within one year | 40/41 | €11,492 | €15,676 | +€4,184 | +36.4% |
| Trade receivables | 40 | €11,492 | €15,676 | +€4,184 | +36.4% |
| Cash at bank and in hand | 54/58 | €128,585 | €187,906 | +€59,321 | +46.1% |
| Deferred charges and accrued income | 490/1 | €559 | €37 | -€522 | -93.4% |
| Total equity and liabilities | 10/49 | €144,968 | €208,595 | +€63,627 | +43.9% |
| Equity | 10/15 | €129,567 | €191,545 | +€61,977 | +47.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,567 | €188,545 | +€61,977 | +49.0% |
| Amounts payable | 17/49 | €15,401 | €17,051 | +€1,650 | +10.7% |
| Amounts payable within one year | 42/48 | €15,401 | €17,051 | +€1,650 | +10.7% |
| Taxes, remuneration and social security | 45 | €13,679 | €14,789 | +€1,111 | +8.1% |
| Taxes | 450/3 | €12,179 | €13,289 | +€1,111 | +9.1% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,722 | €2,262 | +€539 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €2,768 | +€499 | +22.0% |
| Other operating charges | 640/8 | €511 | €602 | +€91 | +17.8% |
| Gross operating margin | 9900 | €80,393 | €82,137 | +€1,744 | +2.2% |
| Operating profit (loss) | 9901 | €77,613 | €78,768 | +€1,154 | +1.5% |
| Financial charges | 65/66B | €39 | €129 | +€90 | +230.2% |
| Recurring financial charges | 65 | €39 | €129 | +€90 | +230.2% |
| Profit (loss) for the period before taxes | 9903 | €77,574 | €78,639 | +€1,065 | +1.4% |
| Income taxes | 67/77 | €15,942 | €16,661 | +€720 | +4.5% |
| Profit (loss) for the period | 9904 | €61,632 | €61,977 | +€345 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,632 | €61,977 | +€345 | +0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.