b-inside: 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.
What changed
b-inside
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€494,738
2024 · €560,853-€66,114
Equity
€1.8m
2024 · €1.3m+€494,738
Cash
€884,566
2024 · €372,109+€512,457
Balance sheet total
€12.6m
2024 · €4.3m+€8.3m
Largest movements
Assets
- Financial fixed assets +€8.5m
new in 2025: €8.5m
- Cash +€512,457
up €512,457 (+137.7%), from €372,109 to €884,566
mainly Debts after one year (+€6.4m) and Current portion of long-term debt (+€912,034)
- Current investments -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Receivables within one year -€171,313
down €171,313 (-9.0%), from €1.9m to €1.7m
of which Trade receivables: -€93,847
- Tangible fixed assets -€169,377
down €169,377 (-16.0%), from €1.1m to €886,952
Equity and liabilities
- Debts after one year +€6.4m
up €6.4m (+1367.3%), from €464,567 to €6.8m
- Current portion of long-term debt +€912,034
up €912,034 (+685.0%), from €133,151 to €1.0m
- Reserves +€494,738
up €494,738 (+42.6%), from €1.2m to €1.7m
of which Distributable reserves: +€494,738
- Tax, wage and social debts +€269,875
up €269,875 (+57.1%), from €472,418 to €742,293
of which Remuneration and social security: +€138,800
- Accrued charges and deferred income +€134,187
up €134,187 (+13.6%), from €989,915 to €1.1m
Income statement
- Turnover +€11.6m
new in 2025: €11.6m
- Gross operating margin -€4.8m
no longer reported in 2025 (was €4.8m)
- Goods and materials +€4.2m
new in 2025: €4.2m
of which Purchases: +€4.2m
- Services and other goods +€2.3m
new in 2025: €2.3m
- Staff costs +€363,834
up €363,834 (+10.4%), from €3.5m to €3.9m
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
€560,853
Turnover
+€11.6m
Other operating income
+€259,743
Goods and materials
-€4.2m
Services and other goods
-€2.3m
Staff costs
-€363,834
Depreciation
+€21,050
Write-downs
+€73,651
Other operating charges
-€55,534
Other operating items
-€4.7m
Financial income
-€10,212
Financial charges
-€304,571
Taxes
+€5,522
Result 2025
€494,738
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.
From operations
+€1.4m
Investment
-€8.3m
Financing
+€7.4m
Cash 2024
€372,109
From operations (derived)
+€1.4m
Net result for the year
+€494,738
Depreciation
+€298,274
Stocks and contracts
-€28,947
Receivables within one year
+€171,313
Deferred charges and accrued income
+€13,693
Trade debts
+€26,335
Tax, wage and social debts
+€269,875
Accrued charges and deferred income
+€134,187
Investment (derived)
-€8.3m
Investment in fixed assets (net)
-€8.5m
Current investments
+€250,000
Financing
+€7.4m
Debts after one year
+€6.4m
Current portion of long-term debt
+€912,034
Short-term financial debts
+€133,000
Cash 2025
€884,566
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,317,636 | €12,639,620 | +€8.3m | +192.7% |
| Fixed assets | 21/28 | €1,234,314 | €9,449,900 | +€8.2m | +665.6% |
| Intangible fixed assets | 21 | €177,984 | €62,947 | -€115,037 | -64.6% |
| Tangible fixed assets | 22/27 | €1,056,329 | €886,952 | -€169,377 | -16.0% |
| Land and buildings | 22 | €761,807 | €680,711 | -€81,096 | -10.6% |
| Plant, machinery and equipment | 23 | €156,936 | €136,758 | -€20,177 | -12.9% |
| Furniture and vehicles | 24 | €113,772 | €69,483 | -€44,289 | -38.9% |
| Leasing and similar rights | 25 | €23,815 | €0 | -€23,815 | -100.0% |
| Financial fixed assets | 28 | - | €8,500,000 | +€8.5m | |
| Affiliated companies | 280/1 | - | €8,500,000 | +€8.5m | |
| Participating interests | 280 | - | €8,500,000 | +€8.5m | |
| Current assets | 29/58 | €3,083,322 | €3,189,721 | +€106,398 | +3.5% |
| Stocks and contracts in progress | 3 | €156,268 | €185,214 | +€28,947 | +18.5% |
| Stocks | 30/36 | €156,268 | €185,214 | +€28,947 | +18.5% |
| Goods purchased for resale | 34 | - | €185,214 | +€185,214 | |
| Amounts receivable within one year | 40/41 | €1,914,017 | €1,742,704 | -€171,313 | -9.0% |
| Trade receivables | 40 | €1,754,858 | €1,661,010 | -€93,847 | -5.3% |
| Other amounts receivable | 41 | €159,159 | €81,694 | -€77,465 | -48.7% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100.0% |
| Other investments | 51/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €372,109 | €884,566 | +€512,457 | +137.7% |
| Deferred charges and accrued income | 490/1 | €390,929 | €377,236 | -€13,693 | -3.5% |
| Total equity and liabilities | 10/49 | €4,317,636 | €12,639,620 | +€8.3m | +192.7% |
| Equity | 10/15 | €1,286,395 | €1,781,134 | +€494,738 | +38.5% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €1,162,395 | €1,657,134 | +€494,738 | +42.6% |
| Tax-exempt reserves | 132 | €20,017 | €20,017 | = | 0.0% |
| Distributable reserves | 133 | €1,142,378 | €1,637,116 | +€494,738 | +43.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €3,031,241 | €10,858,487 | +€7.8m | +258.2% |
| Amounts payable after more than one year | 17 | €464,567 | €6,816,382 | +€6.4m | +1367.3% |
| Financial debts | 170/4 | €464,567 | €6,816,382 | +€6.4m | +1367.3% |
| Subordinated loans | 170 | - | €3,167,000 | +€3.2m | |
| Credit institutions | 173 | - | €3,649,382 | +€3.6m | |
| Amounts payable within one year | 42/48 | €1,576,759 | €2,918,003 | +€1.3m | +85.1% |
| Current portion of amounts payable after more than one year | 42 | €133,151 | €1,045,185 | +€912,034 | +685.0% |
| Financial debts | 43 | €500,000 | €633,000 | +€133,000 | +26.6% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €500,000 | €633,000 | +€133,000 | +26.6% |
| Trade debts | 44 | €471,190 | €497,525 | +€26,335 | +5.6% |
| Suppliers | 440/4 | €471,190 | €497,525 | +€26,335 | +5.6% |
| Taxes, remuneration and social security | 45 | €472,418 | €742,293 | +€269,875 | +57.1% |
| Taxes | 450/3 | €112,467 | €243,542 | +€131,075 | +116.5% |
| Remuneration and social security | 454/9 | €359,951 | €498,751 | +€138,800 | +38.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €989,915 | €1,124,102 | +€134,187 | +13.6% |
| Operating income | 70/76A | - | €11,858,553 | +€11.9m | |
| Turnover | 70 | - | €11,575,565 | +€11.6m | |
| Other operating income | 74 | - | €259,743 | +€259,743 | |
| Non-recurring operating income | 76A | €4,653 | €23,245 | +€18,593 | +399.6% |
| Operating charges | 60/66A | - | €10,783,813 | +€10.8m | |
| Goods for resale, raw materials and consumables | 60 | - | €4,216,867 | +€4.2m | |
| Purchases | 600/8 | - | €4,245,814 | +€4.2m | |
| Change in stocks: decrease (increase) | 609 | - | -€28,947 | -€28,947 | |
| Services and other goods | 61 | - | €2,330,071 | +€2.3m | |
| Remuneration, social security and pensions | 62 | €3,498,634 | €3,862,468 | +€363,834 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319,324 | €298,274 | -€21,050 | -6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,058 | -€42,593 | -€73,651 | |
| Other operating charges | 640/8 | €34,066 | €89,600 | +€55,534 | +163.0% |
| Non-recurring operating charges | 66A | €62,600 | €29,127 | -€33,473 | -53.5% |
| Gross operating margin | 9900 | €4,777,276 | - | -€4.8m | |
| Operating profit (loss) | 9901 | €831,594 | €1,074,741 | +€243,146 | +29.2% |
| Financial income | 75/76B | €29,479 | €19,267 | -€10,212 | -34.6% |
| Recurring financial income | 75 | €29,479 | €19,267 | -€10,212 | -34.6% |
| Income from current assets | 751 | - | €10,376 | +€10,376 | |
| Other financial income | 752/9 | - | €8,891 | +€8,891 | |
| Financial charges | 65/66B | €82,891 | €387,461 | +€304,571 | +367.4% |
| Recurring financial charges | 65 | €82,891 | €387,461 | +€304,571 | +367.4% |
| Debt charges | 650 | - | €367,239 | +€367,239 | |
| Other financial charges | 652/9 | - | €20,222 | +€20,222 | |
| Profit (loss) for the period before taxes | 9903 | €778,183 | €706,546 | -€71,637 | -9.2% |
| Income taxes | 67/77 | €217,330 | €211,808 | -€5,522 | -2.5% |
| Taxes | 670/3 | - | €211,808 | +€211,808 | |
| Profit (loss) for the period | 9904 | €560,853 | €494,738 | -€66,114 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €560,853 | €494,738 | -€66,114 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.