SMS INFORMATIQUE: 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.
SMS INFORMATIQUE
Largest movements
- Cash +€26,731
up €26,731 (+10.2%), from €261,694 to €288,425
mainly Net result for the year (+€26,934) and Receivables within one year (+€16,429)
- Receivables within one year -€16,429
down €16,429 (-40.3%), from €40,754 to €24,325
of which Trade receivables: -€26,983
- Other debts +€12,325
up €12,325 (+7.2%), from €171,092 to €183,417
- Gross operating margin -€39,549
down €39,549 (-42.8%), from €92,456 to €52,908
- Other operating charges -€20,431
down €20,431 (-60.8%), from €33,623 to €13,192
- Taxes -€5,196
down €5,196 (-32.6%), from €15,920 to €10,723
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.
Cash bridge derived
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 | €475,974 | €485,188 | +€9,214 | +1.9% |
| Fixed assets | 21/28 | €172,485 | €170,917 | -€1,568 | -0.9% |
| Tangible fixed assets | 22/27 | €172,435 | €170,867 | -€1,568 | -0.9% |
| Land and buildings | 22 | €170,000 | €170,000 | = | 0.0% |
| Furniture and vehicles | 24 | €2,435 | €867 | -€1,568 | -64.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €303,489 | €314,271 | +€10,782 | +3.6% |
| Amounts receivable within one year | 40/41 | €40,754 | €24,325 | -€16,429 | -40.3% |
| Trade receivables | 40 | €28,972 | €1,989 | -€26,983 | -93.1% |
| Other amounts receivable | 41 | €11,782 | €22,336 | +€10,554 | +89.6% |
| Cash at bank and in hand | 54/58 | €261,694 | €288,425 | +€26,731 | +10.2% |
| Deferred charges and accrued income | 490/1 | €1,040 | €1,521 | +€480 | +46.2% |
| Total equity and liabilities | 10/49 | €475,974 | €485,188 | +€9,214 | +1.9% |
| Equity | 10/15 | €296,142 | €294,576 | -€1,566 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,360 | €247,860 | -€3,500 | -1.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €249,500 | €246,000 | -€3,500 | -1.4% |
| Profit (loss) carried forward | 14 | €26,182 | €28,116 | +€1,934 | +7.4% |
| Amounts payable | 17/49 | €179,832 | €190,612 | +€10,780 | +6.0% |
| Amounts payable within one year | 42/48 | €179,832 | €190,612 | +€10,780 | +6.0% |
| Trade debts | 44 | €4,740 | €695 | -€4,046 | -85.3% |
| Suppliers | 440/4 | €4,740 | €695 | -€4,046 | -85.3% |
| Taxes, remuneration and social security | 45 | €4,000 | €6,500 | +€2,500 | +62.5% |
| Taxes | 450/3 | €4,000 | €6,500 | +€2,500 | +62.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €171,092 | €183,417 | +€12,325 | +7.2% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €676 | €595 | -€81 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,568 | €1,568 | = | 0.0% |
| Other operating charges | 640/8 | €33,623 | €13,192 | -€20,431 | -60.8% |
| Gross operating margin | 9900 | €92,456 | €52,908 | -€39,549 | -42.8% |
| Operating profit (loss) | 9901 | €56,588 | €37,552 | -€19,036 | -33.6% |
| Financial income | 75/76B | €8 | €333 | +€325 | +4298.9% |
| Recurring financial income | 75 | €8 | €333 | +€325 | +4298.9% |
| Financial charges | 65/66B | €576 | €227 | -€349 | -60.5% |
| Recurring financial charges | 65 | €576 | €227 | -€349 | -60.5% |
| Profit (loss) for the period before taxes | 9903 | €56,020 | €37,658 | -€18,362 | -32.8% |
| Income taxes | 67/77 | €15,920 | €10,723 | -€5,196 | -32.6% |
| Profit (loss) for the period | 9904 | €40,100 | €26,934 | -€13,166 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,100 | €26,934 | -€13,166 | -32.8% |
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 9 October 2026 via checked.be.