SMC Solutions: 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.
SMC Solutions
Largest movements
- Cash -€23,565
down €23,565 (-56.4%), from €41,750 to €18,185
mainly Net result for the year (-€21,540) and Trade debts (-€18,501)
- Receivables within one year -€15,781
down €15,781 (-28.2%), from €55,967 to €40,186
of which Trade receivables: -€24,200
- Profit (loss) carried forward -€21,540
down €21,540, from €1,524 to -€20,017
- Trade debts -€18,501
down €18,501 (-90.2%), from €20,521 to €2,019
- Gross operating margin -€40,532
down €40,532, from €20,102 to -€20,430
- Taxes -€3,507
down €3,507 (-96.1%), from €3,648 to €141
- Other operating charges -€854
down €854 (-80.6%), from €1,060 to €206
- Financial charges -€468
down €468 (-40.2%), from €1,164 to €696
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 | €99,129 | €58,792 | -€40,337 | -40.7% |
| Fixed assets | 21/28 | €685 | €59 | -€626 | -91.3% |
| Tangible fixed assets | 22/27 | €685 | €59 | -€626 | -91.3% |
| Furniture and vehicles | 24 | €685 | €59 | -€626 | -91.3% |
| Current assets | 29/58 | €98,444 | €58,732 | -€39,712 | -40.3% |
| Amounts receivable within one year | 40/41 | €55,967 | €40,186 | -€15,781 | -28.2% |
| Trade receivables | 40 | €24,200 | - | -€24,200 | |
| Other amounts receivable | 41 | €31,767 | €40,186 | +€8,419 | +26.5% |
| Cash at bank and in hand | 54/58 | €41,750 | €18,185 | -€23,565 | -56.4% |
| Deferred charges and accrued income | 490/1 | €727 | €361 | -€366 | -50.3% |
| Total equity and liabilities | 10/49 | €99,129 | €58,792 | -€40,337 | -40.7% |
| Equity | 10/15 | €74,524 | €52,983 | -€21,540 | -28.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,524 | -€20,017 | -€21,540 | |
| Amounts payable | 17/49 | €24,605 | €5,808 | -€18,797 | -76.4% |
| Amounts payable within one year | 42/48 | €24,605 | €5,808 | -€18,797 | -76.4% |
| Trade debts | 44 | €20,521 | €2,019 | -€18,501 | -90.2% |
| Suppliers | 440/4 | €20,521 | €2,019 | -€18,501 | -90.2% |
| Taxes, remuneration and social security | 45 | €4,085 | €3,789 | -€296 | -7.2% |
| Taxes | 450/3 | €4,085 | €3,789 | -€296 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €750 | €626 | -€124 | -16.6% |
| Other operating charges | 640/8 | €1,060 | €206 | -€854 | -80.6% |
| Gross operating margin | 9900 | €20,102 | -€20,430 | -€40,532 | |
| Operating profit (loss) | 9901 | €18,292 | -€21,262 | -€39,554 | |
| Financial income | 75/76B | €431 | €558 | +€127 | +29.5% |
| Recurring financial income | 75 | €431 | €558 | +€127 | +29.5% |
| Financial charges | 65/66B | €1,164 | €696 | -€468 | -40.2% |
| Recurring financial charges | 65 | €1,164 | €696 | -€468 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €17,559 | -€21,399 | -€38,958 | |
| Income taxes | 67/77 | €3,648 | €141 | -€3,507 | -96.1% |
| Profit (loss) for the period | 9904 | €13,911 | -€21,540 | -€35,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,911 | -€21,540 | -€35,451 |
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 9 October 2026 via checked.be.