SMARTPHONE FIX: 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.
SMARTPHONE FIX
Largest movements
- Stocks and contracts +€18,648
up €18,648 (+61.2%), from €30,457 to €49,105
- Deferred charges and accrued income +€3,371
new in 2025: €3,371
- Cash +€2,118
up €2,118 (+51.3%), from €4,132 to €6,250
mainly Trade debts (+€7,153) and Other debts (+€6,893)
- Trade debts +€7,153
up €7,153 (+63.7%), from €11,222 to €18,375
- Other debts +€6,893
up €6,893 (+12,897%), from €53 to €6,947
- Tax, wage and social debts +€6,272
up €6,272 (+37.4%), from €16,766 to €23,038
of which Remuneration and social security: +€6,495
- Profit (loss) carried forward +€3,604
up €3,604 (+95.8%), from €3,763 to €7,368
- Gross operating margin +€10,469
up €10,469 (+29.4%), from €35,613 to €46,082
- Staff costs +€7,922
up €7,922 (+26.1%), from €30,336 to €38,258
- Other operating charges +€1,299
up €1,299 (+565%), from €230 to €1,529
- Taxes +€477
up €477 (+61.4%), from €777 to €1,254
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 | €34,804 | €58,727 | +€23,923 | +68.7% |
| Current assets | 29/58 | €34,804 | €58,727 | +€23,923 | +68.7% |
| Stocks and contracts in progress | 3 | €30,457 | €49,105 | +€18,648 | +61.2% |
| Stocks | 30/36 | €30,457 | €49,105 | +€18,648 | +61.2% |
| Amounts receivable within one year | 40/41 | €216 | €0 | -€216 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €216 | €0 | -€216 | -100% |
| Cash at bank and in hand | 54/58 | €4,132 | €6,250 | +€2,118 | +51.3% |
| Deferred charges and accrued income | 490/1 | - | €3,371 | +€3,371 | |
| Total equity and liabilities | 10/49 | €34,804 | €58,727 | +€23,923 | +68.7% |
| Equity | 10/15 | €6,763 | €10,368 | +€3,604 | +53.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,763 | €7,368 | +€3,604 | +95.8% |
| Amounts payable | 17/49 | €28,041 | €48,359 | +€20,318 | +72.5% |
| Amounts payable within one year | 42/48 | €28,041 | €48,359 | +€20,318 | +72.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,222 | €18,375 | +€7,153 | +63.7% |
| Suppliers | 440/4 | €11,222 | €18,375 | +€7,153 | +63.7% |
| Taxes, remuneration and social security | 45 | €16,766 | €23,038 | +€6,272 | +37.4% |
| Taxes | 450/3 | €13,229 | €13,006 | -€223 | -1.7% |
| Remuneration and social security | 454/9 | €3,536 | €10,031 | +€6,495 | +184% |
| Other amounts payable | 47/48 | €53 | €6,947 | +€6,893 | +12,897% |
| Remuneration, social security and pensions | 62 | €30,336 | €38,258 | +€7,922 | +26.1% |
| Other operating charges | 640/8 | €230 | €1,529 | +€1,299 | +565% |
| Gross operating margin | 9900 | €35,613 | €46,082 | +€10,469 | +29.4% |
| Operating profit (loss) | 9901 | €5,048 | €6,296 | +€1,248 | +24.7% |
| Financial income | 75/76B | €1 | €154 | +€153 | +16,247% |
| Recurring financial income | 75 | €1 | €154 | +€153 | +16,247% |
| Financial charges | 65/66B | €1,289 | €1,591 | +€302 | +23.4% |
| Recurring financial charges | 65 | €1,289 | €1,591 | +€302 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €3,760 | €4,859 | +€1,099 | +29.2% |
| Income taxes | 67/77 | €777 | €1,254 | +€477 | +61.4% |
| Profit (loss) for the period | 9904 | €2,983 | €3,604 | +€622 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,983 | €3,604 | +€622 | +20.8% |
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 25 October 2026 via checked.be.