SMARTOUCH: 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.
SMARTOUCH
Largest movements
- Cash -€26,566
down €26,566 (-62.9%), from €42,224 to €15,658
mainly Contributions, distributions and other (-€61,864) and Debts after one year (-€12,355)
- Tangible fixed assets -€14,838
down €14,838 (-20.7%), from €71,845 to €57,007
of which Furniture and vehicles: -€16,546
- Profit (loss) carried forward -€32,458
down €32,458 (-100.0%), from €32,458 to €0
- Debts after one year -€12,355
down €12,355 (-29.3%), from €42,211 to €29,855
- Other debts +€6,864
up €6,864 (+12.5%), from €55,000 to €61,864
- Trade debts -€4,232
down €4,232 (-79.9%), from €5,298 to €1,066
- Tax, wage and social debts +€3,772
up €3,772 (+87.7%), from €4,303 to €8,075
- Gross operating margin -€26,549
down €26,549 (-31.8%), from €83,391 to €56,841
- Depreciation +€2,630
up €2,630 (+16.9%), from €15,521 to €18,151
- Financial income +€1,776
up €1,776 (+163.0%), from €1,089 to €2,865
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 | €174,317 | €132,216 | -€42,102 | -24.2% |
| Fixed assets | 21/28 | €71,845 | €57,007 | -€14,838 | -20.7% |
| Tangible fixed assets | 22/27 | €71,845 | €57,007 | -€14,838 | -20.7% |
| Plant, machinery and equipment | 23 | €1,293 | €946 | -€347 | -26.8% |
| Furniture and vehicles | 24 | €60,144 | €43,599 | -€16,546 | -27.5% |
| Other tangible fixed assets | 26 | €10,408 | €12,462 | +€2,054 | +19.7% |
| Current assets | 29/58 | €102,472 | €75,209 | -€27,263 | -26.6% |
| Amounts receivable within one year | 40/41 | €60,248 | €59,220 | -€1,029 | -1.7% |
| Trade receivables | 40 | €14,914 | €18,213 | +€3,300 | +22.1% |
| Other amounts receivable | 41 | €45,334 | €41,006 | -€4,328 | -9.5% |
| Cash at bank and in hand | 54/58 | €42,224 | €15,658 | -€26,566 | -62.9% |
| Deferred charges and accrued income | 490/1 | - | €331 | +€331 | |
| Total equity and liabilities | 10/49 | €174,317 | €132,216 | -€42,102 | -24.2% |
| Equity | 10/15 | €51,058 | €18,600 | -€32,458 | -63.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €32,458 | €0 | -€32,458 | -100.0% |
| Amounts payable | 17/49 | €123,259 | €113,616 | -€9,644 | -7.8% |
| Amounts payable after more than one year | 17 | €42,211 | €29,855 | -€12,355 | -29.3% |
| Financial debts | 170/4 | €42,211 | €29,855 | -€12,355 | -29.3% |
| Amounts payable within one year | 42/48 | €80,650 | €83,360 | +€2,711 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €16,050 | €12,355 | -€3,694 | -23.0% |
| Trade debts | 44 | €5,298 | €1,066 | -€4,232 | -79.9% |
| Suppliers | 440/4 | €5,298 | €1,066 | -€4,232 | -79.9% |
| Taxes, remuneration and social security | 45 | €4,303 | €8,075 | +€3,772 | +87.7% |
| Taxes | 450/3 | €4,303 | €8,075 | +€3,772 | +87.7% |
| Other amounts payable | 47/48 | €55,000 | €61,864 | +€6,864 | +12.5% |
| Accrued charges and deferred income | 492/3 | €399 | €400 | +€1 | +0.2% |
| Non-recurring operating income | 76A | €3,670 | €0 | -€3,670 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,521 | €18,151 | +€2,630 | +16.9% |
| Other operating charges | 640/8 | €588 | €195 | -€393 | -66.9% |
| Gross operating margin | 9900 | €83,391 | €56,841 | -€26,549 | -31.8% |
| Operating profit (loss) | 9901 | €67,282 | €38,496 | -€28,786 | -42.8% |
| Financial income | 75/76B | €1,089 | €2,865 | +€1,776 | +163.0% |
| Recurring financial income | 75 | €1,089 | €2,865 | +€1,776 | +163.0% |
| Financial charges | 65/66B | €2,458 | €2,418 | -€40 | -1.6% |
| Recurring financial charges | 65 | €2,458 | €2,418 | -€40 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €65,913 | €38,943 | -€26,970 | -40.9% |
| Income taxes | 67/77 | €9,436 | €9,537 | +€101 | +1.1% |
| Profit (loss) for the period | 9904 | €56,478 | €29,406 | -€27,071 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,478 | €29,406 | -€27,071 | -47.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.