2CLICK: 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.
What changed
2CLICK
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,303
2024 · -€1,173-€130
Equity
€48,188
2024 · €49,491-€1,303
Cash
€12,802
2024 · €17,316-€4,514
Balance sheet total
€662,265
2024 · €703,841-€41,576
Largest movements
Assets
- Tangible fixed assets -€34,100
down €34,100 (-5.1%), from €666,332 to €632,232
of which Leasing and similar rights: -€29,850
Equity and liabilities
- Debts after one year -€37,236
down €37,236 (-6.1%), from €614,829 to €577,593
Income statement
- Gross operating margin +€5,801
up €5,801 (+10.4%), from €55,728 to €61,529
- Taxes +€5,418
up €5,418 (+238%), from €2,274 to €7,691
- Other operating charges +€1,732
up €1,732 (+2,307%), from €75 to €1,807
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.
Result 2024
-€1,173
Gross operating margin
+€5,801
Depreciation
+€578
Other operating charges
-€1,732
Financial income
+€42
Financial charges
+€599
Taxes
-€5,418
Result 2025
-€1,303
raises the resultlowers the result
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.
From operations
+€33,506
Investment
-€1,074
Financing
-€36,947
Cash 2024
€17,316
From operations (derived)
+€33,506
Net result for the year
-€1,303
Depreciation
+€35,173
Receivables after one year
+€1,463
Receivables within one year
+€1,826
Deferred charges and accrued income
-€327
Trade debts
-€624
Tax, wage and social debts
+€1,617
Other debts
-€4,319
Investment (derived)
-€1,074
Investment in fixed assets (net)
-€1,074
Financing
-€36,947
Debts after one year
-€37,236
Current portion of long-term debt
+€289
Cash 2025
€12,802
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €703,841 | €662,265 | -€41,576 | -5.9% |
| Fixed assets | 21/28 | €666,332 | €632,232 | -€34,100 | -5.1% |
| Tangible fixed assets | 22/27 | €666,332 | €632,232 | -€34,100 | -5.1% |
| Plant, machinery and equipment | 23 | €7,417 | €5,914 | -€1,503 | -20.3% |
| Furniture and vehicles | 24 | €9,743 | €6,996 | -€2,747 | -28.2% |
| Leasing and similar rights | 25 | €649,172 | €619,322 | -€29,850 | -4.6% |
| Current assets | 29/58 | €37,509 | €30,033 | -€7,476 | -19.9% |
| Amounts receivable after more than one year | 29 | €1,463 | €0 | -€1,463 | -100% |
| Other amounts receivable | 291 | €1,463 | €0 | -€1,463 | -100% |
| Amounts receivable within one year | 40/41 | €18,653 | €16,827 | -€1,826 | -9.8% |
| Trade receivables | 40 | €16,927 | €14,363 | -€2,564 | -15.1% |
| Other amounts receivable | 41 | €1,726 | €2,465 | +€738 | +42.8% |
| Cash at bank and in hand | 54/58 | €17,316 | €12,802 | -€4,514 | -26.1% |
| Deferred charges and accrued income | 490/1 | €78 | €404 | +€327 | +420% |
| Total equity and liabilities | 10/49 | €703,841 | €662,265 | -€41,576 | -5.9% |
| Equity | 10/15 | €49,491 | €48,188 | -€1,303 | -2.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €45,656 | €45,656 | = | 0.0% |
| Tax-exempt reserves | 132 | €386 | €386 | = | 0.0% |
| Distributable reserves | 133 | €45,270 | €45,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,624 | -€17,927 | -€1,303 | -7.8% |
| Amounts payable | 17/49 | €654,349 | €614,077 | -€40,272 | -6.2% |
| Amounts payable after more than one year | 17 | €614,829 | €577,593 | -€37,236 | -6.1% |
| Financial debts | 170/4 | €614,829 | €577,593 | -€37,236 | -6.1% |
| Amounts payable within one year | 42/48 | €39,520 | €36,484 | -€3,037 | -7.7% |
| Current portion of amounts payable after more than one year | 42 | €27,128 | €27,417 | +€289 | +1.1% |
| Trade debts | 44 | €3,319 | €2,695 | -€624 | -18.8% |
| Suppliers | 440/4 | €3,319 | €2,695 | -€624 | -18.8% |
| Taxes, remuneration and social security | 45 | €4,755 | €6,372 | +€1,617 | +34.0% |
| Taxes | 450/3 | €4,755 | €6,372 | +€1,617 | +34.0% |
| Other amounts payable | 47/48 | €4,319 | €0 | -€4,319 | -100% |
| Non-recurring operating income | 76A | €7,769 | €0 | -€7,769 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,751 | €35,173 | -€578 | -1.6% |
| Other operating charges | 640/8 | €75 | €1,807 | +€1,732 | +2,307% |
| Gross operating margin | 9900 | €55,728 | €61,529 | +€5,801 | +10.4% |
| Operating profit (loss) | 9901 | €19,902 | €24,549 | +€4,647 | +23.3% |
| Financial income | 75/76B | €15 | €57 | +€42 | +279% |
| Recurring financial income | 75 | €15 | €57 | +€42 | +279% |
| Financial charges | 65/66B | €18,817 | €18,217 | -€599 | -3.2% |
| Recurring financial charges | 65 | €18,817 | €18,217 | -€599 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €1,100 | €6,388 | +€5,288 | +481% |
| Income taxes | 67/77 | €2,274 | €7,691 | +€5,418 | +238% |
| Profit (loss) for the period | 9904 | -€1,173 | -€1,303 | -€130 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,173 | -€1,303 | -€130 | -11.1% |
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 21 October 2026 via checked.be.