B3IT: what changed
What changed
B3IT
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€50,739
2024 · €23,712+€27,027
Equity
€173,898
2024 · €146,868+€27,030
Cash
€6,693
2024 · €3,565+€3,128
Balance sheet total
€535,291
2024 · €531,049+€4,242
Largest movements
Assets
- Tangible fixed assets -€20,808
down €20,808 (-4.2%), from €496,024 to €475,216
of which Land and buildings: -€21,937
- Receivables within one year +€19,847
up €19,847 (+63.1%), from €31,460 to €51,307
of which Trade receivables: +€19,846
Equity and liabilities
- Reserves +€27,030
up €27,030 (+19.2%), from €140,668 to €167,698
of which Distributable reserves: +€27,030
- Other debts -€18,751
down €18,751 (-60.9%), from €30,812 to €12,061
- Debts after one year -€14,433
down €14,433 (-4.7%), from €307,587 to €293,154
- Tax, wage and social debts +€9,390
up €9,390 (+38.9%), from €24,140 to €33,530
of which Taxes: +€5,174
Income statement
- Gross operating margin +€23,988
up €23,988 (+28.9%), from €83,098 to €107,086
- Other operating charges -€12,901
down €12,901 (-94.4%), from €13,664 to €763
- Taxes +€7,058
up €7,058 (+62.1%), from €11,369 to €18,427
- Depreciation +€1,751
up €1,751 (+7.5%), from €23,418 to €25,168
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,712
Gross operating margin
+€23,988
Depreciation
-€1,751
Other operating charges
+€12,901
Financial income
-€14
Financial charges
-€1,039
Taxes
-€7,058
Result 2025
€50,739
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,071
Investment
-€4,360
Financing
-€36,583
Cash 2024
€3,565
From operations (derived)
+€44,071
Net result for the year
+€50,739
Depreciation
+€25,168
Receivables within one year
-€19,847
Deferred charges and accrued income
-€2,076
Trade debts
+€568
Tax, wage and social debts
+€9,390
Other debts
-€18,751
Accrued charges and deferred income
-€1,120
Investment (derived)
-€4,360
Investment in fixed assets (net)
-€4,360
Financing
-€36,583
Debts after one year
-€14,433
Current portion of long-term debt
+€1,559
Contributions, distributions and other
-€23,709
Cash 2025
€6,693
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €531,049 | €535,291 | +€4,242 | +0.8% |
| Fixed assets | 21/28 | €496,024 | €475,216 | -€20,808 | -4.2% |
| Tangible fixed assets | 22/27 | €496,024 | €475,216 | -€20,808 | -4.2% |
| Land and buildings | 22 | €484,929 | €462,992 | -€21,937 | -4.5% |
| Plant, machinery and equipment | 23 | €10,549 | €11,818 | +€1,268 | +12.0% |
| Furniture and vehicles | 24 | €546 | €406 | -€140 | -25.6% |
| Current assets | 29/58 | €35,025 | €60,075 | +€25,050 | +71.5% |
| Amounts receivable within one year | 40/41 | €31,460 | €51,307 | +€19,847 | +63.1% |
| Trade receivables | 40 | €31,460 | €51,306 | +€19,846 | +63.1% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €3,565 | €6,693 | +€3,128 | +87.8% |
| Deferred charges and accrued income | 490/1 | - | €2,076 | +€2,076 | |
| Total equity and liabilities | 10/49 | €531,049 | €535,291 | +€4,242 | +0.8% |
| Equity | 10/15 | €146,868 | €173,898 | +€27,030 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €140,668 | €167,698 | +€27,030 | +19.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €879 | €879 | = | 0.0% |
| Distributable reserves | 133 | €137,930 | €164,960 | +€27,030 | +19.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €384,181 | €361,393 | -€22,788 | -5.9% |
| Amounts payable after more than one year | 17 | €307,587 | €293,154 | -€14,433 | -4.7% |
| Financial debts | 170/4 | €307,587 | €293,154 | -€14,433 | -4.7% |
| Amounts payable within one year | 42/48 | €75,473 | €68,238 | -€7,235 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €12,874 | €14,433 | +€1,559 | +12.1% |
| Trade debts | 44 | €7,647 | €8,215 | +€568 | +7.4% |
| Suppliers | 440/4 | €7,647 | €8,215 | +€568 | +7.4% |
| Taxes, remuneration and social security | 45 | €24,140 | €33,530 | +€9,390 | +38.9% |
| Taxes | 450/3 | €24,140 | €29,314 | +€5,174 | +21.4% |
| Remuneration and social security | 454/9 | - | €4,216 | +€4,216 | |
| Other amounts payable | 47/48 | €30,812 | €12,061 | -€18,751 | -60.9% |
| Accrued charges and deferred income | 492/3 | €1,120 | €0 | -€1,120 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,418 | €25,168 | +€1,751 | +7.5% |
| Other operating charges | 640/8 | €13,664 | €763 | -€12,901 | -94.4% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €83,098 | €107,086 | +€23,988 | +28.9% |
| Operating profit (loss) | 9901 | €46,016 | €81,154 | +€35,138 | +76.4% |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.9% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.9% |
| Financial charges | 65/66B | €10,949 | €11,988 | +€1,039 | +9.5% |
| Recurring financial charges | 65 | €10,949 | €11,988 | +€1,039 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €35,081 | €69,165 | +€34,084 | +97.2% |
| Income taxes | 67/77 | €11,369 | €18,427 | +€7,058 | +62.1% |
| Profit (loss) for the period | 9904 | €23,712 | €50,739 | +€27,027 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €23,712 | €50,739 | +€27,027 | +114% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.