Basic Input Output System: 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.
Basic Input Output System
Largest movements
- Receivables within one year +€17,968
up €17,968 (+17.3%), from €103,634 to €121,602
of which Other amounts receivable: +€10,918
- Tangible fixed assets -€11,531
down €11,531 (-77.0%), from €14,967 to €3,436
of which Furniture and vehicles: -€12,039
- Stocks and contracts +€6,483
up €6,483 (+19.0%), from €34,149 to €40,632
- Cash -€5,333
down €5,333 (-5.8%), from €92,114 to €86,781
mainly Other debts (-€57,209) and Receivables within one year (-€17,968)
- Trade debts +€80,037
up €80,037 (+73.2%), from €109,353 to €189,390
- Other debts -€57,209
down €57,209 (-32.4%), from €176,369 to €119,160
- Profit (loss) carried forward -€7,153
down €7,153 (-5.9%), from -€121,021 to -€128,173
- Current portion of long-term debt -€3,411
down €3,411 (-56.9%), from €5,995 to €2,585
- Gross operating margin +€10,563
up €10,563 (+12.8%), from €82,353 to €92,916
- Staff costs -€9,788
down €9,788 (-10.2%), from €95,642 to €85,854
- Financial charges -€8,565
down €8,565 (-73.7%), from €11,621 to €3,055
- Depreciation -€1,710
down €1,710 (-12.9%), from €13,226 to €11,516
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 | €253,630 | €263,653 | +€10,022 | +4.0% |
| Fixed assets | 21/28 | €15,292 | €4,761 | -€10,531 | -68.9% |
| Tangible fixed assets | 22/27 | €14,967 | €3,436 | -€11,531 | -77.0% |
| Plant, machinery and equipment | 23 | €2,928 | €3,436 | +€508 | +17.4% |
| Furniture and vehicles | 24 | €12,039 | - | -€12,039 | |
| Financial fixed assets | 28 | €325 | €1,325 | +€1,000 | +307.7% |
| Current assets | 29/58 | €238,338 | €258,891 | +€20,553 | +8.6% |
| Stocks and contracts in progress | 3 | €34,149 | €40,632 | +€6,483 | +19.0% |
| Stocks | 30/36 | €34,149 | €40,632 | +€6,483 | +19.0% |
| Amounts receivable within one year | 40/41 | €103,634 | €121,602 | +€17,968 | +17.3% |
| Trade receivables | 40 | €98,713 | €105,763 | +€7,051 | +7.1% |
| Other amounts receivable | 41 | €4,921 | €15,838 | +€10,918 | +221.9% |
| Cash at bank and in hand | 54/58 | €92,114 | €86,781 | -€5,333 | -5.8% |
| Deferred charges and accrued income | 490/1 | €8,441 | €9,876 | +€1,435 | +17.0% |
| Total equity and liabilities | 10/49 | €253,630 | €263,653 | +€10,022 | +4.0% |
| Equity | 10/15 | -€46,177 | -€53,329 | -€7,153 | -15.5% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €65,544 | €65,544 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,037 | €21,037 | = | 0.0% |
| Distributable reserves | 133 | €44,507 | €44,507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,021 | -€128,173 | -€7,153 | -5.9% |
| Amounts payable | 17/49 | €299,807 | €316,982 | +€17,175 | +5.7% |
| Amounts payable after more than one year | 17 | €2,585 | - | -€2,585 | |
| Financial debts | 170/4 | €2,585 | - | -€2,585 | |
| Amounts payable within one year | 42/48 | €297,222 | €316,982 | +€19,760 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €5,995 | €2,585 | -€3,411 | -56.9% |
| Trade debts | 44 | €109,353 | €189,390 | +€80,037 | +73.2% |
| Suppliers | 440/4 | €109,353 | €189,390 | +€80,037 | +73.2% |
| Taxes, remuneration and social security | 45 | €5,505 | €5,848 | +€343 | +6.2% |
| Taxes | 450/3 | €5,505 | €175 | -€5,330 | -96.8% |
| Remuneration and social security | 454/9 | - | €5,672 | +€5,672 | |
| Other amounts payable | 47/48 | €176,369 | €119,160 | -€57,209 | -32.4% |
| Remuneration, social security and pensions | 62 | €95,642 | €85,854 | -€9,788 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,226 | €11,516 | -€1,710 | -12.9% |
| Gross operating margin | 9900 | €82,353 | €92,916 | +€10,563 | +12.8% |
| Operating profit (loss) | 9901 | -€26,514 | -€4,454 | +€22,060 | +83.2% |
| Financial income | 75/76B | - | €357 | +€357 | |
| Recurring financial income | 75 | - | €357 | +€357 | |
| Financial charges | 65/66B | €11,621 | €3,055 | -€8,565 | -73.7% |
| Recurring financial charges | 65 | €11,621 | €3,055 | -€8,565 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | -€38,135 | -€7,153 | +€30,982 | +81.2% |
| Profit (loss) for the period | 9904 | -€38,135 | -€7,153 | +€30,982 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,135 | -€7,153 | +€30,982 | +81.2% |
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.