SMV 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.
SMV CONSULTING
Largest movements
- Tangible fixed assets +€39,219
up €39,219 (+1,690%), from €2,320 to €41,539
- Cash +€7,375
up €7,375 (+25.9%), from €28,474 to €35,849
mainly Other debts (+€44,065) and Net result for the year (+€34,988)
- Receivables within one year +€1,612
up €1,612 (+6.6%), from €24,363 to €25,975
of which Other amounts receivable: +€7,331
- Receivables after one year -€1,200
down €1,200 (-17.9%), from €6,700 to €5,500
of which Other amounts receivable: -€1,200
- Other debts +€44,065
up €44,065 (+2,026%), from €2,175 to €46,241
- Profit (loss) carried forward +€29,105
up €29,105 (+131%), from €22,187 to €51,292
- Reserves -€26,096
down €26,096 (-100%), from €26,096 to €0
- Trade debts +€7,436
up €7,436 (+8,052%), from €92 to €7,528
- Tax, wage and social debts -€5,655
down €5,655 (-76.9%), from €7,351 to €1,696
- Gross operating margin +€42,740
up €42,740, from -€1,457 to €41,283
- Taxes +€3,269
up €3,269 (+522%), from €627 to €3,896
- Depreciation +€832
up €832 (+342%), from €243 to €1,075
- Financial charges +€750
up €750 (+328%), from €228 to €978
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 | €61,857 | €108,958 | +€47,100 | +76.1% |
| Fixed assets | 21/28 | €2,320 | €41,539 | +€39,219 | +1,690% |
| Tangible fixed assets | 22/27 | €2,320 | €41,539 | +€39,219 | +1,690% |
| Furniture and vehicles | 24 | €2,320 | €41,539 | +€39,219 | +1,690% |
| Current assets | 29/58 | €59,537 | €67,419 | +€7,881 | +13.2% |
| Amounts receivable after more than one year | 29 | €6,700 | €5,500 | -€1,200 | -17.9% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €6,700 | €5,500 | -€1,200 | -17.9% |
| Amounts receivable within one year | 40/41 | €24,363 | €25,975 | +€1,612 | +6.6% |
| Trade receivables | 40 | €22,790 | €17,070 | -€5,719 | -25.1% |
| Other amounts receivable | 41 | €1,573 | €8,905 | +€7,331 | +466% |
| Cash at bank and in hand | 54/58 | €28,474 | €35,849 | +€7,375 | +25.9% |
| Deferred charges and accrued income | 490/1 | - | €95 | +€95 | |
| Total equity and liabilities | 10/49 | €61,857 | €108,958 | +€47,100 | +76.1% |
| Equity | 10/15 | €49,283 | €52,292 | +€3,010 | +6.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,096 | €0 | -€26,096 | -100% |
| Distributable reserves | 133 | €26,096 | €0 | -€26,096 | -100% |
| Profit (loss) carried forward | 14 | €22,187 | €51,292 | +€29,105 | +131% |
| Amounts payable | 17/49 | €12,575 | €56,665 | +€44,090 | +351% |
| Amounts payable within one year | 42/48 | €12,575 | €56,665 | +€44,090 | +351% |
| Financial debts | 43 | €2,956 | €1,200 | -€1,756 | -59.4% |
| Credit institutions | 430/8 | €2,956 | €1,200 | -€1,756 | -59.4% |
| Trade debts | 44 | €92 | €7,528 | +€7,436 | +8,052% |
| Suppliers | 440/4 | €92 | €7,528 | +€7,436 | +8,052% |
| Taxes, remuneration and social security | 45 | €7,351 | €1,696 | -€5,655 | -76.9% |
| Taxes | 450/3 | €7,351 | €1,696 | -€5,655 | -76.9% |
| Other amounts payable | 47/48 | €2,175 | €46,241 | +€44,065 | +2,026% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €1,075 | +€832 | +342% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,457 | €41,283 | +€42,740 | |
| Operating profit (loss) | 9901 | -€2,087 | €39,808 | +€41,895 | |
| Financial income | 75/76B | €401 | €54 | -€347 | -86.5% |
| Recurring financial income | 75 | €401 | €54 | -€347 | -86.5% |
| Financial charges | 65/66B | €228 | €978 | +€750 | +328% |
| Recurring financial charges | 65 | €228 | €978 | +€750 | +328% |
| Profit (loss) for the period before taxes | 9903 | -€1,915 | €38,884 | +€40,799 | |
| Income taxes | 67/77 | €627 | €3,896 | +€3,269 | +522% |
| Profit (loss) for the period | 9904 | -€2,542 | €34,988 | +€37,529 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,542 | €34,988 | +€37,529 |
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 18 October 2026 via checked.be.