BELGIAN INFORMATION SYSTEMS: 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.
BELGIAN INFORMATION SYSTEMS
Largest movements
- Stocks and contracts -€2,777
down €2,777 (-28.8%), from €9,639 to €6,862
- Deferred charges and accrued income -€2,581
down €2,581 (-79.7%), from €3,239 to €658
- Tangible fixed assets -€1,573
down €1,573 (-70.0%), from €2,248 to €675
of which Plant, machinery and equipment: -€1,153
- Receivables within one year +€905
up €905 (+42.5%), from €2,129 to €3,034
- Cash -€874
down €874 (-28.2%), from €3,095 to €2,221
mainly Other debts (-€4,315) and Net result for the year (-€1,688)
- Other debts -€4,315
down €4,315 (-48.7%), from €8,854 to €4,539
- Profit (loss) carried forward -€1,688
down €1,688 (-8.5%), from -€19,902 to -€21,590
- Trade debts -€1,325
down €1,325 (-54.7%), from €2,424 to €1,099
- Tax, wage and social debts +€447
up €447 (+42.2%), from €1,058 to €1,505
- Gross operating margin -€3,653
down €3,653 (-93.2%), from €3,918 to €265
- Depreciation -€1,582
down €1,582 (-50.1%), from €3,155 to €1,573
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 | €20,350 | €13,450 | -€6,900 | -33.9% |
| Fixed assets | 21/28 | €2,248 | €675 | -€1,573 | -70.0% |
| Tangible fixed assets | 22/27 | €2,248 | €675 | -€1,573 | -70.0% |
| Plant, machinery and equipment | 23 | €1,153 | - | -€1,153 | |
| Furniture and vehicles | 24 | €1,095 | €675 | -€420 | -38.4% |
| Current assets | 29/58 | €18,102 | €12,775 | -€5,327 | -29.4% |
| Stocks and contracts in progress | 3 | €9,639 | €6,862 | -€2,777 | -28.8% |
| Stocks | 30/36 | €9,639 | €6,862 | -€2,777 | -28.8% |
| Amounts receivable within one year | 40/41 | €2,129 | €3,034 | +€905 | +42.5% |
| Trade receivables | 40 | €2,129 | €3,034 | +€905 | +42.5% |
| Cash at bank and in hand | 54/58 | €3,095 | €2,221 | -€874 | -28.2% |
| Deferred charges and accrued income | 490/1 | €3,239 | €658 | -€2,581 | -79.7% |
| Total equity and liabilities | 10/49 | €20,350 | €13,450 | -€6,900 | -33.9% |
| Equity | 10/15 | €7,965 | €6,277 | -€1,688 | -21.2% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €8,036 | €8,036 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €6,053 | €6,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,902 | -€21,590 | -€1,688 | -8.5% |
| Amounts payable | 17/49 | €12,385 | €7,173 | -€5,212 | -42.1% |
| Amounts payable within one year | 42/48 | €12,336 | €7,143 | -€5,193 | -42.1% |
| Trade debts | 44 | €2,424 | €1,099 | -€1,325 | -54.7% |
| Suppliers | 440/4 | €2,424 | €1,099 | -€1,325 | -54.7% |
| Taxes, remuneration and social security | 45 | €1,058 | €1,505 | +€447 | +42.2% |
| Taxes | 450/3 | €1,058 | €1,505 | +€447 | +42.2% |
| Other amounts payable | 47/48 | €8,854 | €4,539 | -€4,315 | -48.7% |
| Accrued charges and deferred income | 492/3 | €49 | €30 | -€19 | -38.8% |
| Non-recurring operating income | 76A | €140 | €52 | -€88 | -62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,155 | €1,573 | -€1,582 | -50.1% |
| Other operating charges | 640/8 | €46 | €46 | = | 0.0% |
| Gross operating margin | 9900 | €3,918 | €265 | -€3,653 | -93.2% |
| Operating profit (loss) | 9901 | €717 | -€1,354 | -€2,071 | |
| Financial charges | 65/66B | €360 | €334 | -€26 | -7.2% |
| Recurring financial charges | 65 | €360 | €334 | -€26 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €357 | -€1,688 | -€2,045 | |
| Profit (loss) for the period | 9904 | €357 | -€1,688 | -€2,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €357 | -€1,688 | -€2,045 |
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 13 October 2026 via checked.be.