BUSINESS INTEGRATION SOLUTIONS: 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.
BUSINESS INTEGRATION SOLUTIONS
Largest movements
- Cash -€90,791
down €90,791 (-67.5%), from €134,494 to €43,702
mainly Contributions, distributions and other (-€106,500) and Accrued charges and deferred income (-€46,829)
- Receivables within one year +€24,580
up €24,580 (+161%), from €15,305 to €39,885
of which Trade receivables: +€24,463
- Tangible fixed assets -€18,632
down €18,632 (-25.6%), from €72,878 to €54,246
of which Furniture and vehicles: -€16,547
- Reserves -€51,800
down €51,800 (-17.8%), from €291,300 to €239,500
- Accrued charges and deferred income -€46,829
down €46,829 (-92.2%), from €50,772 to €3,943
- Other debts +€25,907
up €25,907 (+362%), from €7,147 to €33,054
- Tax, wage and social debts -€13,792
down €13,792 (-53.9%), from €25,569 to €11,777
- Gross operating margin -€25,617
down €25,617 (-20.2%), from €127,056 to €101,439
- Taxes -€3,850
down €3,850 (-14.4%), from €26,655 to €22,805
- Staff costs -€2,605
down €2,605 (-29.2%), from €8,919 to €6,314
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 | €375,181 | €289,976 | -€85,205 | -22.7% |
| Fixed assets | 21/28 | €72,878 | €54,246 | -€18,632 | -25.6% |
| Tangible fixed assets | 22/27 | €72,878 | €54,246 | -€18,632 | -25.6% |
| Plant, machinery and equipment | 23 | €3,427 | €2,309 | -€1,118 | -32.6% |
| Furniture and vehicles | 24 | €58,061 | €41,513 | -€16,547 | -28.5% |
| Other tangible fixed assets | 26 | €11,391 | €10,424 | -€967 | -8.5% |
| Current assets | 29/58 | €302,303 | €235,730 | -€66,573 | -22.0% |
| Amounts receivable within one year | 40/41 | €15,305 | €39,885 | +€24,580 | +161% |
| Trade receivables | 40 | €15,240 | €39,703 | +€24,463 | +161% |
| Other amounts receivable | 41 | €65 | €182 | +€117 | +181% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €134,494 | €43,702 | -€90,791 | -67.5% |
| Deferred charges and accrued income | 490/1 | €2,504 | €2,143 | -€361 | -14.4% |
| Total equity and liabilities | 10/49 | €375,181 | €289,976 | -€85,205 | -22.7% |
| Equity | 10/15 | €291,646 | €239,852 | -€51,795 | -17.8% |
| Reserves | 13 | €291,300 | €239,500 | -€51,800 | -17.8% |
| Distributable reserves | 133 | €291,300 | €239,500 | -€51,800 | -17.8% |
| Profit (loss) carried forward | 14 | €346 | €352 | +€5 | +1.5% |
| Amounts payable | 17/49 | €83,535 | €50,124 | -€33,410 | -40.0% |
| Amounts payable within one year | 42/48 | €32,763 | €46,182 | +€13,419 | +41.0% |
| Trade debts | 44 | €47 | €1,351 | +€1,304 | +2,787% |
| Suppliers | 440/4 | €47 | €1,351 | +€1,304 | +2,787% |
| Taxes, remuneration and social security | 45 | €25,569 | €11,777 | -€13,792 | -53.9% |
| Taxes | 450/3 | €25,569 | €11,777 | -€13,792 | -53.9% |
| Other amounts payable | 47/48 | €7,147 | €33,054 | +€25,907 | +362% |
| Accrued charges and deferred income | 492/3 | €50,772 | €3,943 | -€46,829 | -92.2% |
| Remuneration, social security and pensions | 62 | €8,919 | €6,314 | -€2,605 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,680 | €18,632 | +€952 | +5.4% |
| Other operating charges | 640/8 | €1,101 | €833 | -€268 | -24.3% |
| Gross operating margin | 9900 | €127,056 | €101,439 | -€25,617 | -20.2% |
| Operating profit (loss) | 9901 | €99,356 | €75,660 | -€23,697 | -23.9% |
| Financial income | 75/76B | €3,018 | €2,184 | -€834 | -27.6% |
| Recurring financial income | 75 | €3,018 | €2,184 | -€834 | -27.6% |
| Financial charges | 65/66B | €201 | €333 | +€132 | +65.5% |
| Recurring financial charges | 65 | €201 | €333 | +€132 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €102,173 | €77,511 | -€24,662 | -24.1% |
| Income taxes | 67/77 | €26,655 | €22,805 | -€3,850 | -14.4% |
| Profit (loss) for the period | 9904 | €75,518 | €54,705 | -€20,813 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,518 | €54,705 | -€20,813 | -27.6% |
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 25 October 2026 via checked.be.