A++ INFORMATIQUE: 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.
A++ INFORMATIQUE
Largest movements
- Cash +€360,835
up €360,835 (+50.7%), from €712,123 to €1.1m
mainly Net result for the year (+€520,888) and Other debts (+€160,069)
- Deferred charges and accrued income +€65,000
up €65,000, from €0 to €65,000
- Tangible fixed assets +€63,218
up €63,218 (+14.7%), from €429,410 to €492,628
of which Other tangible fixed assets: +€160,640
- Receivables within one year +€59,824
up €59,824 (+15.3%), from €389,850 to €449,674
of which Trade receivables: +€58,515
- Reserves +€381,384
up €381,384 (+36.8%), from €1.0m to €1.4m
of which Distributable reserves: +€381,384
- Other debts +€160,069
up €160,069 (+36.6%), from €437,286 to €597,355
- Gross operating margin +€200,603
up €200,603 (+18.0%), from €1.1m to €1.3m
- Staff costs +€53,767
up €53,767 (+16.0%), from €336,525 to €390,292
- Taxes +€41,668
up €41,668 (+21.1%), from €197,649 to €239,317
- Financial charges +€15,544
up €15,544 (+83.7%), from €18,579 to €34,124
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 | €1,531,723 | €2,080,599 | +€548,877 | +35.8% |
| Fixed assets | 21/28 | €429,750 | €492,968 | +€63,218 | +14.7% |
| Tangible fixed assets | 22/27 | €429,410 | €492,628 | +€63,218 | +14.7% |
| Furniture and vehicles | 24 | €334,977 | €237,555 | -€97,422 | -29.1% |
| Other tangible fixed assets | 26 | €94,434 | €255,073 | +€160,640 | +170.1% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €1,101,972 | €1,587,631 | +€485,659 | +44.1% |
| Amounts receivable within one year | 40/41 | €389,850 | €449,674 | +€59,824 | +15.3% |
| Trade receivables | 40 | €380,869 | €439,384 | +€58,515 | +15.4% |
| Other amounts receivable | 41 | €8,981 | €10,290 | +€1,309 | +14.6% |
| Cash at bank and in hand | 54/58 | €712,123 | €1,072,957 | +€360,835 | +50.7% |
| Deferred charges and accrued income | 490/1 | €0 | €65,000 | +€65,000 | |
| Total equity and liabilities | 10/49 | €1,531,723 | €2,080,599 | +€548,877 | +35.8% |
| Equity | 10/15 | €1,066,534 | €1,447,918 | +€381,384 | +35.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,035,534 | €1,416,918 | +€381,384 | +36.8% |
| Non-distributable reserves | 130/1 | €1,754 | €1,754 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,754 | €1,754 | = | 0.0% |
| Distributable reserves | 133 | €1,033,780 | €1,415,165 | +€381,384 | +36.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €465,189 | €632,681 | +€167,493 | +36.0% |
| Amounts payable within one year | 42/48 | €464,189 | €631,681 | +€167,493 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | €8,606 | +€8,606 | |
| Suppliers | 440/4 | €0 | €8,606 | +€8,606 | |
| Taxes, remuneration and social security | 45 | €26,903 | €25,720 | -€1,182 | -4.4% |
| Taxes | 450/3 | €9,457 | €16,918 | +€7,461 | +78.9% |
| Remuneration and social security | 454/9 | €17,445 | €8,802 | -€8,643 | -49.5% |
| Other amounts payable | 47/48 | €437,286 | €597,355 | +€160,069 | +36.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €336,525 | €390,292 | +€53,767 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,919 | €133,731 | +€6,812 | +5.4% |
| Other operating charges | 640/8 | €3,169 | €2,388 | -€781 | -24.7% |
| Gross operating margin | 9900 | €1,113,851 | €1,314,454 | +€200,603 | +18.0% |
| Operating profit (loss) | 9901 | €647,238 | €788,044 | +€140,806 | +21.8% |
| Financial income | 75/76B | €62 | €6,285 | +€6,223 | +9958.2% |
| Recurring financial income | 75 | €62 | €6,285 | +€6,223 | +9958.2% |
| Financial charges | 65/66B | €18,579 | €34,124 | +€15,544 | +83.7% |
| Recurring financial charges | 65 | €18,579 | €34,124 | +€15,544 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €628,721 | €760,205 | +€131,484 | +20.9% |
| Income taxes | 67/77 | €197,649 | €239,317 | +€41,668 | +21.1% |
| Profit (loss) for the period | 9904 | €431,072 | €520,888 | +€89,816 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €431,072 | €520,888 | +€89,816 | +20.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.