SMKAJI: 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.
SMKAJI
Largest movements
- Receivables within one year +€18,740
up €18,740, from €0 to €18,740
of which Trade receivables: +€15,531
- Financial fixed assets +€6,000
new in 2024: €6,000
- Cash +€1,618
new in 2024: €1,618
- Tangible fixed assets +€1,500
new in 2024: €1,500
- Trade debts +€20,263
up €20,263 (+63,144%), from €32 to €20,295
- Other debts +€9,818
up €9,818 (+1,445%), from €679 to €10,498
- Profit (loss) carried forward -€5,765
down €5,765 (-83.4%), from -€6,911 to -€12,676
- Tax, wage and social debts +€2,080
new in 2024: €2,080
- Accrued charges and deferred income +€1,462
new in 2024: €1,462
- Other operating charges -€717
no longer reported in 2024 (was €717)
- Gross operating margin -€581
down €581 (-12.0%), from -€4,856 to -€5,437
- Depreciation +€500
new in 2024: €500
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €0 | €27,858 | +€27,858 | |
| Fixed assets | 21/28 | - | €7,500 | +€7,500 | |
| Tangible fixed assets | 22/27 | - | €1,500 | +€1,500 | |
| Plant, machinery and equipment | 23 | - | €1,500 | +€1,500 | |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €0 | €20,358 | +€20,358 | |
| Amounts receivable within one year | 40/41 | €0 | €18,740 | +€18,740 | |
| Trade receivables | 40 | €0 | €15,531 | +€15,531 | |
| Other amounts receivable | 41 | €0 | €3,208 | +€3,208 | |
| Cash at bank and in hand | 54/58 | - | €1,618 | +€1,618 | |
| Total equity and liabilities | 10/49 | €0 | €27,858 | +€27,858 | |
| Equity | 10/15 | -€711 | -€6,476 | -€5,765 | -810% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,911 | -€12,676 | -€5,765 | -83.4% |
| Amounts payable | 17/49 | €711 | €34,334 | +€33,623 | +4,726% |
| Amounts payable within one year | 42/48 | €711 | €32,873 | +€32,161 | +4,521% |
| Trade debts | 44 | €32 | €20,295 | +€20,263 | +63,144% |
| Suppliers | 440/4 | €32 | €20,295 | +€20,263 | +63,144% |
| Taxes, remuneration and social security | 45 | - | €2,080 | +€2,080 | |
| Taxes | 450/3 | - | €2,080 | +€2,080 | |
| Other amounts payable | 47/48 | €679 | €10,498 | +€9,818 | +1,445% |
| Accrued charges and deferred income | 492/3 | - | €1,462 | +€1,462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €717 | - | -€717 | |
| Gross operating margin | 9900 | -€4,856 | -€5,437 | -€581 | -12.0% |
| Operating profit (loss) | 9901 | -€5,573 | -€5,937 | -€364 | -6.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€5,573 | -€5,937 | -€364 | -6.5% |
| Profit (loss) for the period | 9904 | -€5,573 | -€5,937 | -€364 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,573 | -€5,937 | -€364 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.