SMP CONSULTING: 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.
SMP CONSULTING
Largest movements
- Cash -€34,670
down €34,670 (-49.0%), from €70,687 to €36,017
mainly Contributions, distributions and other (-€47,298) and Other debts (-€13,752)
- Receivables within one year +€13,645
up €13,645 (+132.7%), from €10,281 to €23,926
of which Trade receivables: +€9,501
- Tangible fixed assets +€8,185
up €8,185 (+479.4%), from €1,708 to €9,893
of which Furniture and vehicles: +€8,444
- Other debts -€13,752
down €13,752 (-22.5%), from €61,050 to €47,298
- Tax, wage and social debts +€2,227
up €2,227 (+2845.6%), from €78 to €2,306
- Trade debts -€1,284
down €1,284 (-83.4%), from €1,541 to €257
- Gross operating margin -€16,044
down €16,044 (-20.9%), from €76,616 to €60,571
- Taxes -€3,207
down €3,207 (-19.5%), from €16,434 to €13,227
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 | €83,129 | €70,320 | -€12,809 | -15.4% |
| Fixed assets | 21/28 | €1,708 | €9,893 | +€8,185 | +479.4% |
| Tangible fixed assets | 22/27 | €1,708 | €9,893 | +€8,185 | +479.4% |
| Plant, machinery and equipment | 23 | €736 | €477 | -€259 | -35.2% |
| Furniture and vehicles | 24 | €972 | €9,416 | +€8,444 | +868.9% |
| Current assets | 29/58 | €81,422 | €60,427 | -€20,994 | -25.8% |
| Amounts receivable within one year | 40/41 | €10,281 | €23,926 | +€13,645 | +132.7% |
| Trade receivables | 40 | €9,465 | €18,966 | +€9,501 | +100.4% |
| Other amounts receivable | 41 | €816 | €4,960 | +€4,145 | +508.1% |
| Cash at bank and in hand | 54/58 | €70,687 | €36,017 | -€34,670 | -49.0% |
| Deferred charges and accrued income | 490/1 | €454 | €484 | +€30 | +6.6% |
| Total equity and liabilities | 10/49 | €83,129 | €70,320 | -€12,809 | -15.4% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €62,669 | €49,860 | -€12,809 | -20.4% |
| Amounts payable within one year | 42/48 | €62,669 | €49,860 | -€12,809 | -20.4% |
| Trade debts | 44 | €1,541 | €257 | -€1,284 | -83.4% |
| Suppliers | 440/4 | €1,541 | €257 | -€1,284 | -83.4% |
| Taxes, remuneration and social security | 45 | €78 | €2,306 | +€2,227 | +2845.6% |
| Taxes | 450/3 | €78 | €2,306 | +€2,227 | +2845.6% |
| Other amounts payable | 47/48 | €61,050 | €47,298 | -€13,752 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €773 | +€375 | +94.2% |
| Other operating charges | 640/8 | €340 | - | -€340 | |
| Gross operating margin | 9900 | €76,616 | €60,571 | -€16,044 | -20.9% |
| Operating profit (loss) | 9901 | €75,877 | €59,798 | -€16,079 | -21.2% |
| Financial income | 75/76B | €519 | €797 | +€278 | +53.7% |
| Recurring financial income | 75 | €519 | €797 | +€278 | +53.7% |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €38 | €69 | +€32 | +83.5% |
| Recurring financial charges | 65 | €38 | €69 | +€32 | +83.6% |
| Non-recurring financial charges | 66B | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €76,358 | €60,526 | -€15,833 | -20.7% |
| Income taxes | 67/77 | €16,434 | €13,227 | -€3,207 | -19.5% |
| Profit (loss) for the period | 9904 | €59,924 | €47,298 | -€12,626 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,924 | €47,298 | -€12,626 | -21.1% |
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 9 October 2026 via checked.be.