checkpointA: 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.
What changed
checkpointA
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€183,043
2024 · €161,462+€21,580
Equity
€383,655
2024 · €385,612-€1,957
Cash
€237,924
2024 · €242,907-€4,983
Balance sheet total
€710,309
2024 · €707,960+€2,349
Largest movements
Assets
- Receivables within one year +€16,334
up €16,334 (+4.3%), from €378,416 to €394,750
of which Other amounts receivable: +€31,717
Equity and liabilities
- Other debts +€22,751
up €22,751 (+13.9%), from €163,656 to €186,408
- Trade debts -€17,505
down €17,505 (-39.7%), from €44,077 to €26,572
- Tax, wage and social debts +€12,228
up €12,228 (+13.8%), from €88,862 to €101,089
of which Taxes: +€7,479
- Debts after one year -€7,587
down €7,587 (-100%), from €7,587 to €0
- Current portion of long-term debt -€7,206
down €7,206 (-48.7%), from €14,793 to €7,587
Income statement
- Gross operating margin +€44,974
up €44,974 (+8.2%), from €546,137 to €591,110
- Staff costs +€14,906
up €14,906 (+5.1%), from €293,809 to €308,715
- Taxes +€7,910
up €7,910 (+12.9%), from €61,087 to €68,997
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
€161,462
Gross operating margin
+€44,974
Staff costs
-€14,906
Depreciation
-€4,179
Other operating charges
+€3,020
Financial income
+€840
Financial charges
-€259
Taxes
-€7,910
Result 2025
€183,043
raises the resultlowers the result
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.
From operations
+€216,110
Investment
-€21,300
Financing
-€199,793
Cash 2024
€242,907
From operations (derived)
+€216,110
Net result for the year
+€183,043
Depreciation
+€31,384
Receivables within one year
-€16,334
Deferred charges and accrued income
-€1,083
Trade debts
-€17,505
Tax, wage and social debts
+€12,228
Advances received
+€1,626
Other debts
+€22,751
Investment (derived)
-€21,300
Investment in fixed assets (net)
-€21,300
Financing
-€199,793
Debts after one year
-€7,587
Current portion of long-term debt
-€7,206
Contributions, distributions and other
-€185,000
Cash 2025
€237,924
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €707,960 | €710,309 | +€2,349 | +0.3% |
| Fixed assets | 21/28 | €81,211 | €71,127 | -€10,084 | -12.4% |
| Intangible fixed assets | 21 | €19,194 | €14,347 | -€4,847 | -25.3% |
| Tangible fixed assets | 22/27 | €61,936 | €56,699 | -€5,237 | -8.5% |
| Plant, machinery and equipment | 23 | €7,988 | €5,645 | -€2,343 | -29.3% |
| Furniture and vehicles | 24 | €21,230 | €34,127 | +€12,897 | +60.8% |
| Leasing and similar rights | 25 | €22,386 | €7,867 | -€14,519 | -64.9% |
| Other tangible fixed assets | 26 | €10,333 | €9,061 | -€1,272 | -12.3% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €626,749 | €639,182 | +€12,433 | +2.0% |
| Amounts receivable within one year | 40/41 | €378,416 | €394,750 | +€16,334 | +4.3% |
| Trade receivables | 40 | €164,274 | €148,891 | -€15,383 | -9.4% |
| Other amounts receivable | 41 | €214,143 | €245,859 | +€31,717 | +14.8% |
| Cash at bank and in hand | 54/58 | €242,907 | €237,924 | -€4,983 | -2.1% |
| Deferred charges and accrued income | 490/1 | €5,426 | €6,508 | +€1,083 | +20.0% |
| Total equity and liabilities | 10/49 | €707,960 | €710,309 | +€2,349 | +0.3% |
| Equity | 10/15 | €385,612 | €383,655 | -€1,957 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364,808 | €364,808 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,663 | €1,663 | = | 0.0% |
| Distributable reserves | 133 | €363,145 | €363,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,205 | €247 | -€1,957 | -88.8% |
| Amounts payable | 17/49 | €322,348 | €326,654 | +€4,307 | +1.3% |
| Amounts payable after more than one year | 17 | €7,587 | €0 | -€7,587 | -100% |
| Financial debts | 170/4 | €7,587 | €0 | -€7,587 | -100% |
| Amounts payable within one year | 42/48 | €314,761 | €326,654 | +€11,893 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €14,793 | €7,587 | -€7,206 | -48.7% |
| Trade debts | 44 | €44,077 | €26,572 | -€17,505 | -39.7% |
| Suppliers | 440/4 | €44,077 | €26,572 | -€17,505 | -39.7% |
| Advances received on contracts in progress | 46 | €3,373 | €4,999 | +€1,626 | +48.2% |
| Taxes, remuneration and social security | 45 | €88,862 | €101,089 | +€12,228 | +13.8% |
| Taxes | 450/3 | €51,743 | €59,222 | +€7,479 | +14.5% |
| Remuneration and social security | 454/9 | €37,119 | €41,867 | +€4,749 | +12.8% |
| Other amounts payable | 47/48 | €163,656 | €186,408 | +€22,751 | +13.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €293,809 | €308,715 | +€14,906 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,205 | €31,384 | +€4,179 | +15.4% |
| Other operating charges | 640/8 | €6,502 | €3,481 | -€3,020 | -46.5% |
| Gross operating margin | 9900 | €546,137 | €591,110 | +€44,974 | +8.2% |
| Operating profit (loss) | 9901 | €218,621 | €247,530 | +€28,909 | +13.2% |
| Financial income | 75/76B | €4,709 | €5,549 | +€840 | +17.8% |
| Recurring financial income | 75 | €4,709 | €5,549 | +€840 | +17.8% |
| Financial charges | 65/66B | €781 | €1,040 | +€259 | +33.1% |
| Recurring financial charges | 65 | €781 | €1,040 | +€259 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €222,550 | €252,039 | +€29,490 | +13.3% |
| Income taxes | 67/77 | €61,087 | €68,997 | +€7,910 | +12.9% |
| Profit (loss) for the period | 9904 | €161,462 | €183,043 | +€21,580 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €161,462 | €183,043 | +€21,580 | +13.4% |
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.