SMSPLANET: what changed
Two fiscal 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.
SMSPLANET
Largest movements
- Receivables within one year +€36,849
up €36,849 (+82.8%), from €44,487 to €81,336
of which Other amounts receivable: +€36,849
- Intangible fixed assets -€27,600
down €27,600 (-27.6%), from €100,100 to €72,500
- Tangible fixed assets -€11,972
down €11,972 (-17.1%), from €69,957 to €57,986
of which Furniture and vehicles: -€6,431
- Other debts +€47,999
up €47,999 (+19.0%), from €252,702 to €300,701
- Trade debts -€40,487
down €40,487 (-100.0%), from €40,487 to €0
- Tax, wage and social debts -€14,153
down €14,153 (-44.3%), from €31,937 to €17,784
- Reserves +€6,791
up €6,791 (+93.0%), from €7,301 to €14,093
of which Distributable reserves: +€6,791
- Gross operating margin +€11,265
up €11,265 (+9.8%), from €115,486 to €126,751
- Financial charges -€9,935
down €9,935 (-37.5%), from €26,481 to €16,546
- Depreciation +€3,427
up €3,427 (+9.5%), from €36,145 to €39,572
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 | €390,656 | €390,305 | -€351 | -0.1% |
| Fixed assets | 21/28 | €170,057 | €130,486 | -€39,572 | -23.3% |
| Intangible fixed assets | 21 | €100,100 | €72,500 | -€27,600 | -27.6% |
| Tangible fixed assets | 22/27 | €69,957 | €57,986 | -€11,972 | -17.1% |
| Land and buildings | 22 | €58,411 | €53,635 | -€4,776 | -8.2% |
| Plant, machinery and equipment | 23 | €1,460 | €696 | -€764 | -52.3% |
| Furniture and vehicles | 24 | €10,086 | €3,655 | -€6,431 | -63.8% |
| Current assets | 29/58 | €220,599 | €259,820 | +€39,220 | +17.8% |
| Stocks and contracts in progress | 3 | €173,106 | €175,606 | +€2,499 | +1.4% |
| Stocks | 30/36 | €173,106 | €175,606 | +€2,499 | +1.4% |
| Amounts receivable within one year | 40/41 | €44,487 | €81,336 | +€36,849 | +82.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €44,487 | €81,336 | +€36,849 | +82.8% |
| Cash at bank and in hand | 54/58 | €3,006 | €2,878 | -€128 | -4.3% |
| Total equity and liabilities | 10/49 | €390,656 | €390,305 | -€351 | -0.1% |
| Equity | 10/15 | €44,612 | €51,403 | +€6,791 | +15.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,301 | €14,093 | +€6,791 | +93.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,101 | €7,893 | +€6,791 | +616.6% |
| Profit (loss) carried forward | 14 | -€24,690 | -€24,690 | = | 0.0% |
| Amounts payable | 17/49 | €346,045 | €338,902 | -€7,142 | -2.1% |
| Amounts payable within one year | 42/48 | €346,045 | €338,902 | -€7,142 | -2.1% |
| Financial debts | 43 | €20,918 | €20,417 | -€501 | -2.4% |
| Other loans | 439 | €20,918 | €20,417 | -€501 | -2.4% |
| Trade debts | 44 | €40,487 | €0 | -€40,487 | -100.0% |
| Suppliers | 440/4 | €40,487 | €0 | -€40,487 | -100.0% |
| Taxes, remuneration and social security | 45 | €31,937 | €17,784 | -€14,153 | -44.3% |
| Taxes | 450/3 | €31,937 | €17,784 | -€14,153 | -44.3% |
| Other amounts payable | 47/48 | €252,702 | €300,701 | +€47,999 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,145 | €39,572 | +€3,427 | +9.5% |
| Other operating charges | 640/8 | €4,147 | €3,241 | -€907 | -21.9% |
| Gross operating margin | 9900 | €115,486 | €126,751 | +€11,265 | +9.8% |
| Operating profit (loss) | 9901 | €75,195 | €83,939 | +€8,745 | +11.6% |
| Financial income | 75/76B | €206 | €27 | -€179 | -86.8% |
| Recurring financial income | 75 | €206 | €27 | -€179 | -86.8% |
| Financial charges | 65/66B | €26,481 | €16,546 | -€9,935 | -37.5% |
| Recurring financial charges | 65 | €26,481 | €16,546 | -€9,935 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €48,920 | €67,420 | +€18,501 | +37.8% |
| Income taxes | 67/77 | €1,822 | €629 | -€1,193 | -65.5% |
| Profit (loss) for the period | 9904 | €47,097 | €66,791 | +€19,694 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,097 | €66,791 | +€19,694 | +41.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.