BUSINESS SOLUTIONS 2000: 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 SOLUTIONS 2000
Largest movements
- Receivables within one year -€45,369
down €45,369 (-59.1%), from €76,726 to €31,357
of which Trade receivables: -€42,039
- Cash -€43,459
down €43,459 (-25.9%), from €167,948 to €124,489
mainly Other debts (-€88,581) and Trade debts (-€27,509)
- Tangible fixed assets -€11,629
down €11,629 (-22.7%), from €51,183 to €39,554
of which Furniture and vehicles: -€9,945
- Other debts -€88,581
down €88,581 (-81.0%), from €109,418 to €20,837
- Trade debts -€27,509
down €27,509 (-63.3%), from €43,424 to €15,915
- Reserves +€10,854
up €10,854 (+2.8%), from €384,788 to €395,643
of which Distributable reserves: +€10,854
- Write-downs +€30,000
new in 2025: €30,000
- Gross operating margin +€14,874
up €14,874 (+52.3%), from €28,422 to €43,295
- Depreciation +€8,365
up €8,365 (+256%), from €3,264 to €11,629
- Taxes -€1,992
down €1,992 (-58.3%), from €3,415 to €1,424
- Other operating charges -€1,069
down €1,069 (-34.0%), from €3,142 to €2,073
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 | €556,222 | €453,149 | -€103,073 | -18.5% |
| Fixed assets | 21/28 | €51,183 | €39,554 | -€11,629 | -22.7% |
| Tangible fixed assets | 22/27 | €51,183 | €39,554 | -€11,629 | -22.7% |
| Furniture and vehicles | 24 | €48,145 | €38,200 | -€9,945 | -20.7% |
| Other tangible fixed assets | 26 | €3,038 | €1,354 | -€1,684 | -55.4% |
| Current assets | 29/58 | €505,039 | €413,595 | -€91,444 | -18.1% |
| Amounts receivable within one year | 40/41 | €76,726 | €31,357 | -€45,369 | -59.1% |
| Trade receivables | 40 | €71,354 | €29,315 | -€42,039 | -58.9% |
| Other amounts receivable | 41 | €5,372 | €2,042 | -€3,330 | -62.0% |
| Current investments | 50/53 | €259,696 | €257,046 | -€2,650 | -1.0% |
| Cash at bank and in hand | 54/58 | €167,948 | €124,489 | -€43,459 | -25.9% |
| Deferred charges and accrued income | 490/1 | €669 | €703 | +€34 | +5.0% |
| Total equity and liabilities | 10/49 | €556,222 | €453,149 | -€103,073 | -18.5% |
| Equity | 10/15 | €403,380 | €414,235 | +€10,854 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €384,788 | €395,643 | +€10,854 | +2.8% |
| Non-distributable reserves | 130/1 | €19,965 | €19,965 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,965 | €19,965 | = | 0.0% |
| Distributable reserves | 133 | €364,823 | €375,677 | +€10,854 | +3.0% |
| Amounts payable | 17/49 | €152,842 | €38,914 | -€113,928 | -74.5% |
| Amounts payable within one year | 42/48 | €152,842 | €38,914 | -€113,928 | -74.5% |
| Trade debts | 44 | €43,424 | €15,915 | -€27,509 | -63.3% |
| Suppliers | 440/4 | €43,424 | €15,915 | -€27,509 | -63.3% |
| Taxes, remuneration and social security | 45 | - | €2,162 | +€2,162 | |
| Taxes | 450/3 | - | €2,162 | +€2,162 | |
| Other amounts payable | 47/48 | €109,418 | €20,837 | -€88,581 | -81.0% |
| Non-recurring operating income | 76A | €18,154 | - | -€18,154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,264 | €11,629 | +€8,365 | +256% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,000 | +€30,000 | |
| Other operating charges | 640/8 | €3,142 | €2,073 | -€1,069 | -34.0% |
| Gross operating margin | 9900 | €28,422 | €43,295 | +€14,874 | +52.3% |
| Operating profit (loss) | 9901 | €22,015 | -€407 | -€22,422 | |
| Financial income | 75/76B | €13,772 | €13,437 | -€335 | -2.4% |
| Recurring financial income | 75 | €13,772 | €13,437 | -€335 | -2.4% |
| Financial charges | 65/66B | €753 | €752 | -€1 | -0.1% |
| Recurring financial charges | 65 | €753 | €752 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €35,034 | €12,278 | -€22,756 | -65.0% |
| Income taxes | 67/77 | €3,415 | €1,424 | -€1,992 | -58.3% |
| Profit (loss) for the period | 9904 | €31,619 | €10,854 | -€20,764 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,619 | €10,854 | -€20,764 | -65.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.