SMRITI: 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.
SMRITI
Largest movements
- Cash +€91,154
up €91,154 (+124%), from €73,375 to €164,529
mainly Net result for the year (+€138,140)
- Receivables within one year +€10,279
up €10,279 (+28.5%), from €36,091 to €46,370
of which Other amounts receivable: +€35,461
- Profit (loss) carried forward +€108,140
up €108,140 (+108%), from €100,073 to €208,213
- Trade debts -€3,465
down €3,465 (-67.3%), from €5,150 to €1,686
- Other debts -€3,243
no longer reported in 2024 (was €3,243)
- Gross operating margin +€44,367
up €44,367 (+44.0%), from €100,734 to €145,101
- Taxes +€6,530
new in 2024: €6,530
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,466 | €210,899 | +€101,433 | +92.7% |
| Current assets | 29/58 | €109,466 | €210,899 | +€101,433 | +92.7% |
| Amounts receivable within one year | 40/41 | €36,091 | €46,370 | +€10,279 | +28.5% |
| Trade receivables | 40 | €36,091 | €10,908 | -€25,183 | -69.8% |
| Other amounts receivable | 41 | - | €35,461 | +€35,461 | |
| Cash at bank and in hand | 54/58 | €73,375 | €164,529 | +€91,154 | +124% |
| Total equity and liabilities | 10/49 | €109,466 | €210,899 | +€101,433 | +92.7% |
| Equity | 10/15 | €101,073 | €209,213 | +€108,140 | +107% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,073 | €208,213 | +€108,140 | +108% |
| Amounts payable | 17/49 | €8,393 | €1,686 | -€6,708 | -79.9% |
| Amounts payable within one year | 42/48 | €8,393 | €1,686 | -€6,708 | -79.9% |
| Trade debts | 44 | €5,150 | €1,686 | -€3,465 | -67.3% |
| Suppliers | 440/4 | €5,150 | €1,686 | -€3,465 | -67.3% |
| Other amounts payable | 47/48 | €3,243 | - | -€3,243 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €100,734 | €145,101 | +€44,367 | +44.0% |
| Operating profit (loss) | 9901 | €100,350 | €144,714 | +€44,364 | +44.2% |
| Financial charges | 65/66B | €72 | €44 | -€28 | -39.4% |
| Recurring financial charges | 65 | €72 | €44 | -€28 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €100,278 | €144,671 | +€44,393 | +44.3% |
| Income taxes | 67/77 | - | €6,530 | +€6,530 | |
| Profit (loss) for the period | 9904 | €100,278 | €138,140 | +€37,862 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €100,278 | €138,140 | +€37,862 | +37.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.