Business Elements Reply: 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
Business Elements Reply
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · -€131,204+€1.5m
Equity
€2.4m
2024 · €2.1m+€327,801
Cash
€1.3m
2024 · €1.0m+€263,338
Balance sheet total
€8.0m
2024 · €4.6m+€3.4m
Largest movements
Assets
- Receivables within one year +€3.0m
up €3.0m (+89.1%), from €3.4m to €6.5m
of which Trade receivables: +€3.2m
- Cash +€263,338
up €263,338 (+26.2%), from €1.0m to €1.3m
mainly Trade debts (+€1.4m) and Net result for the year (+€1.3m)
Equity and liabilities
- Trade debts +€1.4m
up €1.4m (+76.8%), from €1.8m to €3.2m
- Other debts +€999,751
up €999,751 (+58311.5%), from €1,715 to €1.0m
- Tax, wage and social debts +€414,061
up €414,061 (+63.9%), from €647,795 to €1.1m
of which Taxes: +€262,042
- Profit (loss) carried forward +€327,801
up €327,801 (+18.7%), from €1.8m to €2.1m
- Accrued charges and deferred income +€256,460
up €256,460 (+489.9%), from €52,347 to €308,807
Income statement
- Turnover +€4.8m
up €4.8m (+35.8%), from €13.5m to €18.3m
- Services and other goods +€2.7m
up €2.7m (+83.4%), from €3.3m to €6.0m
- Taxes +€282,122
up €282,122 (+106.2%), from €265,527 to €547,650
of which Taxes: +€282,216
- Goods and materials +€276,718
up €276,718 (+5.3%), from €5.2m to €5.5m
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
-€131,204
Turnover
+€4.8m
Other operating income
-€51,998
Goods and materials
-€276,718
Services and other goods
-€2.7m
Staff costs
+€1,126
Depreciation
+€9,333
Other operating charges
+€36,770
Other operating items
-€78,946
Financial income
+€447
Financial charges
+€3,421
Taxes
-€282,122
Result 2025
€1.3m
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
+€1.3m
Investment
-€79,207
Financing
-€1.0m
Cash 2024
€1.0m
From operations (derived)
+€1.3m
Net result for the year
+€1.3m
Depreciation
+€48,364
Receivables within one year
-€3.0m
Deferred charges and accrued income
-€44,971
Trade debts
+€1.4m
Tax, wage and social debts
+€414,061
Other debts
+€999,751
Accrued charges and deferred income
+€256,460
Investment (derived)
-€79,207
Investment in fixed assets (net)
-€79,207
Financing
-€1.0m
Contributions, distributions and other
-€1.0m
Cash 2025
€1.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,617,679 | €7,997,713 | +€3.4m | +73.2% |
| Fixed assets | 21/28 | €170,002 | €200,845 | +€30,843 | +18.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €88,567 | €98,008 | +€9,441 | +10.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €88,567 | €98,008 | +€9,441 | +10.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €81,435 | €102,837 | +€21,402 | +26.3% |
| Affiliated companies | 280/1 | €0 | - | = | |
| Amounts receivable | 281 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €81,435 | €102,837 | +€21,402 | +26.3% |
| Amounts receivable and cash guarantees | 285/8 | €81,435 | €102,837 | +€21,402 | +26.3% |
| Current assets | 29/58 | €4,447,677 | €7,796,867 | +€3.3m | +75.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,413,958 | €6,454,839 | +€3.0m | +89.1% |
| Trade receivables | 40 | €3,258,072 | €6,454,839 | +€3.2m | +98.1% |
| Other amounts receivable | 41 | €155,886 | €0 | -€155,886 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,006,552 | €1,269,891 | +€263,338 | +26.2% |
| Deferred charges and accrued income | 490/1 | €27,167 | €72,138 | +€44,971 | +165.5% |
| Total equity and liabilities | 10/49 | €4,617,679 | €7,997,713 | +€3.4m | +73.2% |
| Equity | 10/15 | €2,117,326 | €2,445,127 | +€327,801 | +15.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €305,615 | €305,615 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €299,465 | €299,465 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,750,211 | €2,078,012 | +€327,801 | +18.7% |
| Amounts payable | 17/49 | €2,500,353 | €5,552,586 | +€3.1m | +122.1% |
| Amounts payable within one year | 42/48 | €2,448,006 | €5,243,779 | +€2.8m | +114.2% |
| Trade debts | 44 | €1,798,496 | €3,180,457 | +€1.4m | +76.8% |
| Suppliers | 440/4 | €1,798,496 | €3,180,457 | +€1.4m | +76.8% |
| Taxes, remuneration and social security | 45 | €647,795 | €1,061,856 | +€414,061 | +63.9% |
| Taxes | 450/3 | €85,123 | €347,165 | +€262,042 | +307.8% |
| Remuneration and social security | 454/9 | €562,673 | €714,691 | +€152,018 | +27.0% |
| Other amounts payable | 47/48 | €1,715 | €1,001,466 | +€999,751 | +58311.5% |
| Accrued charges and deferred income | 492/3 | €52,347 | €308,807 | +€256,460 | +489.9% |
| Operating income | 70/76A | €13,718,361 | €18,423,599 | +€4.7m | +34.3% |
| Turnover | 70 | €13,509,447 | €18,345,630 | +€4.8m | +35.8% |
| Other operating income | 74 | €129,967 | €77,969 | -€51,998 | -40.0% |
| Non-recurring operating income | 76A | €78,946 | €0 | -€78,946 | -100.0% |
| Operating charges | 60/66A | €13,577,453 | €16,545,432 | +€3.0m | +21.9% |
| Goods for resale, raw materials and consumables | 60 | €5,204,126 | €5,480,843 | +€276,718 | +5.3% |
| Purchases | 600/8 | €5,204,126 | €5,480,843 | +€276,718 | +5.3% |
| Services and other goods | 61 | €3,284,524 | €6,023,016 | +€2.7m | +83.4% |
| Remuneration, social security and pensions | 62 | €4,992,808 | €4,991,682 | -€1,126 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,698 | €48,364 | -€9,333 | -16.2% |
| Other operating charges | 640/8 | €38,297 | €1,527 | -€36,770 | -96.0% |
| Operating profit (loss) | 9901 | €140,908 | €1,878,166 | +€1.7m | +1232.9% |
| Financial income | 75/76B | €634 | €1,081 | +€447 | +70.5% |
| Recurring financial income | 75 | €634 | €1,081 | +€447 | +70.5% |
| Income from financial fixed assets | 750 | €0 | €0 | -€0 | -75.0% |
| Other financial income | 752/9 | €634 | €1,081 | +€447 | +70.6% |
| Financial charges | 65/66B | €7,218 | €3,797 | -€3,421 | -47.4% |
| Recurring financial charges | 65 | €7,218 | €3,797 | -€3,421 | -47.4% |
| Debt charges | 650 | €0 | - | = | |
| Other financial charges | 652/9 | €7,218 | €3,797 | -€3,421 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €134,323 | €1,875,450 | +€1.7m | +1296.2% |
| Income taxes | 67/77 | €265,527 | €547,650 | +€282,122 | +106.2% |
| Taxes | 670/3 | €265,527 | €547,743 | +€282,216 | +106.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €94 | +€94 | |
| Profit (loss) for the period | 9904 | -€131,204 | €1,327,801 | +€1.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€131,204 | €1,327,801 | +€1.5m |
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 2 October 2026 via checked.be.