SmartResolve IT Solutions BV: 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.
SmartResolve IT Solutions BV
Largest movements
- Receivables within one year -€18,638
down €18,638 (-12.7%), from €146,321 to €127,684
of which Other amounts receivable: -€21,224
- Cash +€14,751
up €14,751 (+79.3%), from €18,594 to €33,344
mainly Other debts (+€75,548) and Net result for the year (+€70,340)
- Tangible fixed assets -€5,334
down €5,334 (-40.7%), from €13,096 to €7,762
of which Furniture and vehicles: -€4,556
- Receivables after one year -€2,523
down €2,523 (-8.0%), from €31,485 to €28,962
- Other debts +€75,548
up €75,548 (+122.0%), from €61,927 to €137,475
- Reserves -€67,135
down €67,135 (-57.2%), from €117,294 to €50,159
- Tax, wage and social debts -€18,202
down €18,202 (-73.5%), from €24,778 to €6,576
of which Taxes: -€18,202
- Gross operating margin +€8,107
up €8,107 (+10.0%), from €80,917 to €89,024
- Financial income +€2,107
up €2,107 (+30.9%), from €6,827 to €8,935
- Taxes +€2,046
up €2,046 (+11.5%), from €17,844 to €19,889
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 | €210,731 | €199,448 | -€11,283 | -5.4% |
| Fixed assets | 21/28 | €13,096 | €7,762 | -€5,334 | -40.7% |
| Tangible fixed assets | 22/27 | €13,096 | €7,762 | -€5,334 | -40.7% |
| Furniture and vehicles | 24 | €10,877 | €6,320 | -€4,556 | -41.9% |
| Other tangible fixed assets | 26 | €2,219 | €1,442 | -€777 | -35.0% |
| Current assets | 29/58 | €197,635 | €191,685 | -€5,950 | -3.0% |
| Amounts receivable after more than one year | 29 | €31,485 | €28,962 | -€2,523 | -8.0% |
| Other amounts receivable | 291 | €31,485 | €28,962 | -€2,523 | -8.0% |
| Amounts receivable within one year | 40/41 | €146,321 | €127,684 | -€18,638 | -12.7% |
| Trade receivables | 40 | €15,834 | €18,420 | +€2,586 | +16.3% |
| Other amounts receivable | 41 | €130,487 | €109,264 | -€21,224 | -16.3% |
| Cash at bank and in hand | 54/58 | €18,594 | €33,344 | +€14,751 | +79.3% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,695 | +€460 | +37.2% |
| Total equity and liabilities | 10/49 | €210,731 | €199,448 | -€11,283 | -5.4% |
| Equity | 10/15 | €120,294 | €53,159 | -€67,135 | -55.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €117,294 | €50,159 | -€67,135 | -57.2% |
| Distributable reserves | 133 | €117,294 | €50,159 | -€67,135 | -57.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,437 | €146,289 | +€55,852 | +61.8% |
| Amounts payable within one year | 42/48 | €90,437 | €146,289 | +€55,852 | +61.8% |
| Financial debts | 43 | €3,429 | €1,793 | -€1,635 | -47.7% |
| Credit institutions | 430/8 | €3,429 | €1,793 | -€1,635 | -47.7% |
| Trade debts | 44 | €304 | €444 | +€140 | +46.1% |
| Suppliers | 440/4 | €304 | €444 | +€140 | +46.1% |
| Taxes, remuneration and social security | 45 | €24,778 | €6,576 | -€18,202 | -73.5% |
| Taxes | 450/3 | €24,778 | €6,576 | -€18,202 | -73.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €61,927 | €137,475 | +€75,548 | +122.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,216 | €6,798 | +€582 | +9.4% |
| Other operating charges | 640/8 | €1,574 | €776 | -€799 | -50.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €80,917 | €89,024 | +€8,107 | +10.0% |
| Operating profit (loss) | 9901 | €73,127 | €81,451 | +€8,324 | +11.4% |
| Financial income | 75/76B | €6,827 | €8,935 | +€2,107 | +30.9% |
| Recurring financial income | 75 | €6,827 | €8,935 | +€2,107 | +30.9% |
| Financial charges | 65/66B | €184 | €156 | -€28 | -15.3% |
| Recurring financial charges | 65 | €184 | €156 | -€28 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €79,771 | €90,229 | +€10,459 | +13.1% |
| Income taxes | 67/77 | €17,844 | €19,889 | +€2,046 | +11.5% |
| Profit (loss) for the period | 9904 | €61,927 | €70,340 | +€8,413 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,927 | €70,340 | +€8,413 | +13.6% |
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 11 October 2026 via checked.be.