SMARTLEAD CONSULT: 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.
SMARTLEAD CONSULT
Largest movements
- Cash +€178
up €178 (+52.9%), from €336 to €513
mainly Other debts (+€200)
- Other debts +€200
new in 2024: €200
- Profit (loss) carried forward -€23
down €23 (-1.4%), from -€1,664 to -€1,687
- Gross operating margin +€1,272
no longer reported in 2024 (was -€1,272)
- Other operating charges -€392
no longer reported in 2024 (was €392)
- Financial charges +€23
new in 2024: €23
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336 | €513 | +€178 | +52.9% |
| Current assets | 29/58 | €336 | €513 | +€178 | +52.9% |
| Cash at bank and in hand | 54/58 | €336 | €513 | +€178 | +52.9% |
| Total equity and liabilities | 10/49 | €336 | €513 | +€178 | +52.9% |
| Equity | 10/15 | €336 | €313 | -€23 | -6.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,664 | -€1,687 | -€23 | -1.4% |
| Amounts payable | 17/49 | - | €200 | +€200 | |
| Amounts payable within one year | 42/48 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | - | €200 | +€200 | |
| Other operating charges | 640/8 | €392 | - | -€392 | |
| Gross operating margin | 9900 | -€1,272 | - | +€1,272 | |
| Operating profit (loss) | 9901 | -€1,664 | - | +€1,664 | |
| Financial charges | 65/66B | - | €23 | +€23 | |
| Recurring financial charges | 65 | - | €23 | +€23 | |
| Profit (loss) for the period before taxes | 9903 | -€1,664 | -€23 | +€1,642 | +98.6% |
| Profit (loss) for the period | 9904 | -€1,664 | -€23 | +€1,642 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,664 | -€23 | +€1,642 | +98.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.