SmartPos SRL: 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.
SmartPos SRL
Largest movements
- Receivables within one year +€153,683
up €153,683 (+121.7%), from €126,258 to €279,941
of which Trade receivables: +€155,281
- Financial fixed assets +€150,000
up €150,000 (+4021.4%), from €3,730 to €153,730
- Deferred charges and accrued income -€16,601
down €16,601 (-86.8%), from €19,122 to €2,521
- Tangible fixed assets -€13,323
down €13,323 (-30.6%), from €43,593 to €30,270
of which Other tangible fixed assets: -€11,684
- Stocks and contracts -€7,508
down €7,508 (-29.4%), from €25,498 to €17,990
- Debts after one year +€100,485
up €100,485 (+755.3%), from €13,304 to €113,789
- Tax, wage and social debts +€62,174
up €62,174 (+327.8%), from €18,967 to €81,141
of which Taxes: +€56,484
- Trade debts +€41,989
up €41,989 (+99.7%), from €42,102 to €84,091
- Other debts +€39,887
up €39,887 (+91.0%), from €43,810 to €83,697
- Current portion of long-term debt +€11,303
up €11,303 (+45.5%), from €24,845 to €36,148
- Gross operating margin +€116,350
up €116,350 (+62.9%), from €184,952 to €301,302
- Taxes +€34,591
up €34,591 (+721.8%), from €4,792 to €39,383
- Other operating charges +€11,940
up €11,940 (+458.3%), from €2,605 to €14,545
- Write-downs -€9,471
no longer reported in 2024 (was €9,471)
- Financial charges +€8,598
up €8,598 (+234.2%), from €3,671 to €12,269
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 | €236,307 | €501,712 | +€265,405 | +112.3% |
| Fixed assets | 21/28 | €59,523 | €193,152 | +€133,629 | +224.5% |
| Intangible fixed assets | 21 | €12,200 | €9,152 | -€3,048 | -25.0% |
| Tangible fixed assets | 22/27 | €43,593 | €30,270 | -€13,323 | -30.6% |
| Furniture and vehicles | 24 | €31,909 | €30,270 | -€1,639 | -5.1% |
| Other tangible fixed assets | 26 | €11,684 | - | -€11,684 | |
| Financial fixed assets | 28 | €3,730 | €153,730 | +€150,000 | +4021.4% |
| Current assets | 29/58 | €176,784 | €308,560 | +€131,776 | +74.5% |
| Stocks and contracts in progress | 3 | €25,498 | €17,990 | -€7,508 | -29.4% |
| Stocks | 30/36 | €25,498 | €17,990 | -€7,508 | -29.4% |
| Amounts receivable within one year | 40/41 | €126,258 | €279,941 | +€153,683 | +121.7% |
| Trade receivables | 40 | €116,341 | €271,622 | +€155,281 | +133.5% |
| Other amounts receivable | 41 | €9,917 | €8,319 | -€1,598 | -16.1% |
| Cash at bank and in hand | 54/58 | €5,906 | €8,108 | +€2,202 | +37.3% |
| Deferred charges and accrued income | 490/1 | €19,122 | €2,521 | -€16,601 | -86.8% |
| Total equity and liabilities | 10/49 | €236,307 | €501,712 | +€265,405 | +112.3% |
| Equity | 10/15 | €93,279 | €102,846 | +€9,567 | +10.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,279 | €97,846 | +€9,567 | +10.8% |
| Amounts payable | 17/49 | €143,028 | €398,866 | +€255,838 | +178.9% |
| Amounts payable after more than one year | 17 | €13,304 | €113,789 | +€100,485 | +755.3% |
| Financial debts | 170/4 | €13,304 | €113,789 | +€100,485 | +755.3% |
| Amounts payable within one year | 42/48 | €129,724 | €285,077 | +€155,353 | +119.8% |
| Current portion of amounts payable after more than one year | 42 | €24,845 | €36,148 | +€11,303 | +45.5% |
| Trade debts | 44 | €42,102 | €84,091 | +€41,989 | +99.7% |
| Suppliers | 440/4 | €42,102 | €84,091 | +€41,989 | +99.7% |
| Taxes, remuneration and social security | 45 | €18,967 | €81,141 | +€62,174 | +327.8% |
| Taxes | 450/3 | €1,974 | €58,458 | +€56,484 | +2861.4% |
| Remuneration and social security | 454/9 | €16,993 | €22,683 | +€5,690 | +33.5% |
| Other amounts payable | 47/48 | €43,810 | €83,697 | +€39,887 | +91.0% |
| Non-recurring operating income | 76A | €1,100 | - | -€1,100 | |
| Remuneration, social security and pensions | 62 | €169,495 | €163,282 | -€6,213 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,803 | €12,157 | -€1,646 | -11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,471 | - | -€9,471 | |
| Other operating charges | 640/8 | €2,605 | €14,545 | +€11,940 | +458.3% |
| Gross operating margin | 9900 | €184,952 | €301,302 | +€116,350 | +62.9% |
| Operating profit (loss) | 9901 | -€10,422 | €111,318 | +€121,740 | |
| Financial income | 75/76B | €16,164 | €19,901 | +€3,737 | +23.1% |
| Recurring financial income | 75 | €16,164 | €19,901 | +€3,737 | +23.1% |
| Financial charges | 65/66B | €3,671 | €12,269 | +€8,598 | +234.2% |
| Recurring financial charges | 65 | €3,671 | €12,269 | +€8,598 | +234.2% |
| Profit (loss) for the period before taxes | 9903 | €2,071 | €118,950 | +€116,879 | +5643.6% |
| Income taxes | 67/77 | €4,792 | €39,383 | +€34,591 | +721.8% |
| Profit (loss) for the period | 9904 | -€2,721 | €79,567 | +€82,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,721 | €79,567 | +€82,288 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.