Applications Consultancy and Technology services: 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.
Applications Consultancy and Technology services
Largest movements
- Cash -€38,747
down €38,747 (-52.1%), from €74,389 to €35,642
mainly Contributions, distributions and other (-€209,864) and Current investments (-€38,612)
- Current investments +€38,612
up €38,612 (+27.3%), from €141,563 to €180,175
- Receivables within one year +€33,708
up €33,708 (+9.7%), from €348,652 to €382,360
of which Other amounts receivable: +€62,095
- Other debts +€209,514
up €209,514 (+59,933%), from €350 to €209,864
- Reserves -€145,140
down €145,140 (-26.5%), from €547,488 to €402,349
of which Distributable reserves: -€145,140
- Trade debts -€15,046
down €15,046 (-42.1%), from €35,750 to €20,703
- Tax, wage and social debts -€14,068
down €14,068 (-50.4%), from €27,886 to €13,817
- Gross operating margin +€51,386
up €51,386 (+152%), from €33,743 to €85,129
- Taxes +€15,124
up €15,124 (+135%), from €11,236 to €26,360
- Financial income +€3,128
up €3,128 (+19.5%), from €16,071 to €19,199
- Other operating charges -€2,527
down €2,527 (-56.1%), from €4,508 to €1,981
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 | €682,139 | €710,429 | +€28,290 | +4.1% |
| Fixed assets | 21/28 | €115,352 | €109,371 | -€5,981 | -5.2% |
| Tangible fixed assets | 22/27 | €115,352 | €109,371 | -€5,981 | -5.2% |
| Land and buildings | 22 | €94,523 | €93,606 | -€917 | -1.0% |
| Furniture and vehicles | 24 | €20,828 | €15,765 | -€5,064 | -24.3% |
| Current assets | 29/58 | €566,788 | €601,058 | +€34,271 | +6.0% |
| Amounts receivable within one year | 40/41 | €348,652 | €382,360 | +€33,708 | +9.7% |
| Trade receivables | 40 | €52,344 | €23,957 | -€28,387 | -54.2% |
| Other amounts receivable | 41 | €296,308 | €358,403 | +€62,095 | +21.0% |
| Current investments | 50/53 | €141,563 | €180,175 | +€38,612 | +27.3% |
| Cash at bank and in hand | 54/58 | €74,389 | €35,642 | -€38,747 | -52.1% |
| Deferred charges and accrued income | 490/1 | €2,184 | €2,882 | +€698 | +32.0% |
| Total equity and liabilities | 10/49 | €682,139 | €710,429 | +€28,290 | +4.1% |
| Equity | 10/15 | €553,688 | €408,549 | -€145,140 | -26.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €547,488 | €402,349 | -€145,140 | -26.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €545,629 | €400,490 | -€145,140 | -26.6% |
| Amounts payable | 17/49 | €128,451 | €301,880 | +€173,430 | +135% |
| Amounts payable after more than one year | 17 | €57,496 | €52,052 | -€5,444 | -9.5% |
| Financial debts | 170/4 | €57,496 | €52,052 | -€5,444 | -9.5% |
| Amounts payable within one year | 42/48 | €69,273 | €249,828 | +€180,555 | +261% |
| Current portion of amounts payable after more than one year | 42 | €5,288 | €5,444 | +€155 | +2.9% |
| Trade debts | 44 | €35,750 | €20,703 | -€15,046 | -42.1% |
| Suppliers | 440/4 | €35,750 | €20,703 | -€15,046 | -42.1% |
| Taxes, remuneration and social security | 45 | €27,886 | €13,817 | -€14,068 | -50.4% |
| Taxes | 450/3 | €27,886 | €13,817 | -€14,068 | -50.4% |
| Other amounts payable | 47/48 | €350 | €209,864 | +€209,514 | +59,933% |
| Accrued charges and deferred income | 492/3 | €1,682 | - | -€1,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,037 | €9,214 | -€823 | -8.2% |
| Other operating charges | 640/8 | €4,508 | €1,981 | -€2,527 | -56.1% |
| Gross operating margin | 9900 | €33,743 | €85,129 | +€51,386 | +152% |
| Operating profit (loss) | 9901 | €19,198 | €73,934 | +€54,737 | +285% |
| Financial income | 75/76B | €16,071 | €19,199 | +€3,128 | +19.5% |
| Recurring financial income | 75 | €16,071 | €19,199 | +€3,128 | +19.5% |
| Financial charges | 65/66B | €2,722 | €2,049 | -€673 | -24.7% |
| Recurring financial charges | 65 | €2,722 | €2,049 | -€673 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €32,546 | €91,084 | +€58,538 | +180% |
| Income taxes | 67/77 | €11,236 | €26,360 | +€15,124 | +135% |
| Profit (loss) for the period | 9904 | €21,310 | €64,724 | +€43,414 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €21,310 | €64,724 | +€43,414 | +204% |
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 27 October 2026 via checked.be.