SMT Simple Management Technologies: 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.
SMT Simple Management Technologies
Largest movements
- Receivables within one year +€352,865
up €352,865 (+53.4%), from €660,322 to €1.0m
of which Trade receivables: +€241,505
- Deferred charges and accrued income +€126,146
up €126,146 (+257%), from €49,095 to €175,240
- Cash +€60,769
up €60,769 (+142%), from €42,654 to €103,424
mainly Accrued charges and deferred income (+€449,308) and Net result for the year (+€84,878)
- Accrued charges and deferred income +€449,308
up €449,308 (+5,169%), from €8,693 to €458,000
- Profit (loss) carried forward +€84,878
up €84,878, from -€39,100 to €45,778
- Gross operating margin +€39,934
up €39,934 (+50.8%), from €78,599 to €118,534
- Staff costs +€27,267
new in 2025: €27,267
- Financial income +€15,259
up €15,259 (+223%), from €6,853 to €22,112
- Taxes +€5,689
up €5,689 (+25.2%), from €22,603 to €28,293
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.
Derived cash bridge
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 | €752,296 | €1,292,301 | +€540,005 | +71.8% |
| Fixed assets | 21/28 | €225 | €450 | +€225 | +100% |
| Financial fixed assets | 28 | €225 | €450 | +€225 | +100% |
| Current assets | 29/58 | €752,071 | €1,291,851 | +€539,780 | +71.8% |
| Amounts receivable within one year | 40/41 | €660,322 | €1,013,187 | +€352,865 | +53.4% |
| Trade receivables | 40 | €55,070 | €296,575 | +€241,505 | +439% |
| Other amounts receivable | 41 | €605,253 | €716,612 | +€111,360 | +18.4% |
| Cash at bank and in hand | 54/58 | €42,654 | €103,424 | +€60,769 | +142% |
| Deferred charges and accrued income | 490/1 | €49,095 | €175,240 | +€126,146 | +257% |
| Total equity and liabilities | 10/49 | €752,296 | €1,292,301 | +€540,005 | +71.8% |
| Equity | 10/15 | €712,300 | €797,178 | +€84,878 | +11.9% |
| Contributions | 10/11 | €751,400 | €751,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,100 | €45,778 | +€84,878 | |
| Amounts payable | 17/49 | €39,996 | €495,124 | +€455,127 | +1,138% |
| Amounts payable within one year | 42/48 | €31,304 | €37,123 | +€5,820 | +18.6% |
| Trade debts | 44 | €21,213 | €14,905 | -€6,308 | -29.7% |
| Suppliers | 440/4 | €21,213 | €14,905 | -€6,308 | -29.7% |
| Taxes, remuneration and social security | 45 | €10,091 | €22,219 | +€12,128 | +120% |
| Taxes | 450/3 | €10,091 | €18,550 | +€8,459 | +83.8% |
| Remuneration and social security | 454/9 | - | €3,669 | +€3,669 | |
| Accrued charges and deferred income | 492/3 | €8,693 | €458,000 | +€449,308 | +5,169% |
| Remuneration, social security and pensions | 62 | - | €27,267 | +€27,267 | |
| Gross operating margin | 9900 | €78,599 | €118,534 | +€39,934 | +50.8% |
| Operating profit (loss) | 9901 | €78,599 | €91,267 | +€12,667 | +16.1% |
| Financial income | 75/76B | €6,853 | €22,112 | +€15,259 | +223% |
| Recurring financial income | 75 | €6,853 | €22,112 | +€15,259 | +223% |
| Financial charges | 65/66B | €623 | €208 | -€414 | -66.6% |
| Recurring financial charges | 65 | €623 | €208 | -€414 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €84,830 | €113,170 | +€28,341 | +33.4% |
| Income taxes | 67/77 | €22,603 | €28,293 | +€5,689 | +25.2% |
| Profit (loss) for the period | 9904 | €62,227 | €84,878 | +€22,651 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,227 | €84,878 | +€22,651 | +36.4% |
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 25 October 2026 via checked.be.