SmartyProX: 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.
SmartyProX
Largest movements
- Cash -€1,146
down €1,146 (-85.3%), from €1,344 to €198
mainly Net result for the year (-€3,764)
- Deferred charges and accrued income -€948
no longer reported in 2025 (was €948)
- Receivables within one year -€480
down €480 (-83.0%), from €579 to €98
- Profit (loss) carried forward -€3,764
down €3,764 (-175%), from -€2,150 to -€5,914
- Other debts +€750
new in 2025: €750
- Trade debts +€440
up €440 (+2,165%), from €20 to €461
- Gross operating margin -€1,450
down €1,450 (-79.3%), from -€1,827 to -€3,277
- Other operating charges +€116
up €116 (+36.0%), from €322 to €438
- Financial charges +€49
up €49 (+5,849%), from €1 to €49
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 | €2,870 | €296 | -€2,574 | -89.7% |
| Current assets | 29/58 | €2,870 | €296 | -€2,574 | -89.7% |
| Amounts receivable within one year | 40/41 | €579 | €98 | -€480 | -83.0% |
| Other amounts receivable | 41 | €579 | €98 | -€480 | -83.0% |
| Cash at bank and in hand | 54/58 | €1,344 | €198 | -€1,146 | -85.3% |
| Deferred charges and accrued income | 490/1 | €948 | - | -€948 | |
| Total equity and liabilities | 10/49 | €2,870 | €296 | -€2,574 | -89.7% |
| Equity | 10/15 | €2,850 | -€914 | -€3,764 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,150 | -€5,914 | -€3,764 | -175% |
| Amounts payable | 17/49 | €20 | €1,211 | +€1,190 | +5,852% |
| Amounts payable within one year | 42/48 | €20 | €1,211 | +€1,190 | +5,852% |
| Trade debts | 44 | €20 | €461 | +€440 | +2,165% |
| Suppliers | 440/4 | €20 | €461 | +€440 | +2,165% |
| Other amounts payable | 47/48 | - | €750 | +€750 | |
| Other operating charges | 640/8 | €322 | €438 | +€116 | +36.0% |
| Gross operating margin | 9900 | -€1,827 | -€3,277 | -€1,450 | -79.3% |
| Operating profit (loss) | 9901 | -€2,149 | -€3,715 | -€1,566 | -72.9% |
| Financial charges | 65/66B | €1 | €49 | +€49 | +5,849% |
| Recurring financial charges | 65 | €1 | €49 | +€49 | +5,849% |
| Profit (loss) for the period before taxes | 9903 | -€2,150 | -€3,764 | -€1,614 | -75.1% |
| Profit (loss) for the period | 9904 | -€2,150 | -€3,764 | -€1,614 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,150 | -€3,764 | -€1,614 | -75.1% |
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 14 October 2026 via checked.be.