B et C INFORMATIQUE: 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.
B et C INFORMATIQUE
Largest movements
- Receivables within one year +€23,107
up €23,107 (+19.0%), from €121,693 to €144,800
of which Trade receivables: +€12,599
- Cash +€7,407
up €7,407 (+16.0%), from €46,205 to €53,612
mainly Tax, wage and social debts (+€34,374) and Depreciation (+€4,240)
- Tangible fixed assets -€4,240
down €4,240 (-23.5%), from €18,017 to €13,777
- Tax, wage and social debts +€34,374
up €34,374 (+214.3%), from €16,040 to €50,413
of which Taxes: +€24,266
- Debts after one year -€5,022
down €5,022 (-42.5%), from €11,810 to €6,788
- Profit (loss) carried forward -€3,001
down €3,001 (-3.7%), from €81,282 to €78,281
- Gross operating margin -€29,392
down €29,392 (-43.4%), from €67,677 to €38,285
- Taxes -€12,000
no longer reported in 2024 (was €12,000)
- Staff costs +€1,438
up €1,438 (+4.1%), from €35,336 to €36,774
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,802 | €217,736 | +€26,934 | +14.1% |
| Fixed assets | 21/28 | €18,017 | €13,777 | -€4,240 | -23.5% |
| Tangible fixed assets | 22/27 | €18,017 | €13,777 | -€4,240 | -23.5% |
| Furniture and vehicles | 24 | €18,017 | €13,777 | -€4,240 | -23.5% |
| Current assets | 29/58 | €172,785 | €203,959 | +€31,174 | +18.0% |
| Amounts receivable within one year | 40/41 | €121,693 | €144,800 | +€23,107 | +19.0% |
| Trade receivables | 40 | €70,880 | €83,479 | +€12,599 | +17.8% |
| Other amounts receivable | 41 | €50,812 | €61,320 | +€10,508 | +20.7% |
| Cash at bank and in hand | 54/58 | €46,205 | €53,612 | +€7,407 | +16.0% |
| Deferred charges and accrued income | 490/1 | €4,888 | €5,548 | +€660 | +13.5% |
| Total equity and liabilities | 10/49 | €190,802 | €217,736 | +€26,934 | +14.1% |
| Equity | 10/15 | €130,252 | €127,252 | -€3,001 | -2.3% |
| Contributions | 10/11 | €47,111 | €47,111 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,282 | €78,281 | -€3,001 | -3.7% |
| Amounts payable | 17/49 | €60,550 | €90,485 | +€29,935 | +49.4% |
| Amounts payable after more than one year | 17 | €11,810 | €6,788 | -€5,022 | -42.5% |
| Financial debts | 170/4 | €11,810 | €6,788 | -€5,022 | -42.5% |
| Amounts payable within one year | 42/48 | €48,740 | €83,696 | +€34,957 | +71.7% |
| Financial debts | 43 | €107 | €107 | = | 0.0% |
| Credit institutions | 430/8 | €107 | €107 | = | 0.0% |
| Trade debts | 44 | €20,348 | €20,931 | +€583 | +2.9% |
| Suppliers | 440/4 | €20,348 | €20,931 | +€583 | +2.9% |
| Advances received on contracts in progress | 46 | €1,993 | €1,993 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,040 | €50,413 | +€34,374 | +214.3% |
| Taxes | 450/3 | - | €24,266 | +€24,266 | |
| Remuneration and social security | 454/9 | €16,040 | €26,148 | +€10,108 | +63.0% |
| Other amounts payable | 47/48 | €10,252 | €10,252 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €35,336 | €36,774 | +€1,438 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,240 | €4,240 | = | 0.0% |
| Other operating charges | 640/8 | €169 | €52 | -€117 | -69.3% |
| Gross operating margin | 9900 | €67,677 | €38,285 | -€29,392 | -43.4% |
| Operating profit (loss) | 9901 | €27,931 | -€2,781 | -€30,713 | |
| Financial charges | 65/66B | €195 | €219 | +€24 | +12.1% |
| Recurring financial charges | 65 | €195 | €219 | +€24 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €27,736 | -€3,001 | -€30,737 | |
| Income taxes | 67/77 | €12,000 | - | -€12,000 | |
| Profit (loss) for the period | 9904 | €15,736 | -€3,001 | -€18,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,736 | -€3,001 | -€18,737 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.