CONCEPTION DE SYSTEMES D'INFORMATION: 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.
CONCEPTION DE SYSTEMES D'INFORMATION
Largest movements
- Cash +€56,020
up €56,020 (+28.8%), from €194,302 to €250,322
mainly Net result for the year (+€51,729) and Contributions, distributions and other (+€27,141)
- Tangible fixed assets -€13,932
down €13,932 (-9.0%), from €154,406 to €140,474
of which Land and buildings: -€7,024
- Receivables within one year +€4,649
up €4,649 (+14.3%), from €32,428 to €37,076
of which Other amounts receivable: +€3,197
- Reserves +€79,000
up €79,000 (+35.9%), from €220,260 to €299,260
of which Distributable reserves: +€79,000
- Other debts -€22,197
down €22,197 (-80.0%), from €27,756 to €5,559
- Debts after one year -€10,962
down €10,962 (-22.2%), from €49,490 to €38,527
- Financial income +€2,099
up €2,099 (+130%), from €1,620 to €3,718
- Gross operating margin -€1,863
down €1,863 (-2.2%), from €85,555 to €83,692
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 | €381,903 | €428,134 | +€46,231 | +12.1% |
| Fixed assets | 21/28 | €154,406 | €140,474 | -€13,932 | -9.0% |
| Tangible fixed assets | 22/27 | €154,406 | €140,474 | -€13,932 | -9.0% |
| Land and buildings | 22 | €140,902 | €133,878 | -€7,024 | -5.0% |
| Plant, machinery and equipment | 23 | €456 | €205 | -€251 | -55.0% |
| Furniture and vehicles | 24 | €13,048 | €6,391 | -€6,657 | -51.0% |
| Current assets | 29/58 | €227,496 | €287,659 | +€60,163 | +26.4% |
| Amounts receivable within one year | 40/41 | €32,428 | €37,076 | +€4,649 | +14.3% |
| Trade receivables | 40 | €32,428 | €33,880 | +€1,452 | +4.5% |
| Other amounts receivable | 41 | - | €3,197 | +€3,197 | |
| Cash at bank and in hand | 54/58 | €194,302 | €250,322 | +€56,020 | +28.8% |
| Deferred charges and accrued income | 490/1 | €766 | €261 | -€506 | -66.0% |
| Total equity and liabilities | 10/49 | €381,903 | €428,134 | +€46,231 | +12.1% |
| Equity | 10/15 | €277,652 | €356,522 | +€78,870 | +28.4% |
| Contributions | 10/11 | €6,196 | €6,196 | = | 0.0% |
| Reserves | 13 | €220,260 | €299,260 | +€79,000 | +35.9% |
| Tax-exempt reserves | 132 | €7,400 | €7,400 | = | 0.0% |
| Distributable reserves | 133 | €212,860 | €291,860 | +€79,000 | +37.1% |
| Profit (loss) carried forward | 14 | €51,196 | €51,066 | -€130 | -0.3% |
| Amounts payable | 17/49 | €104,251 | €71,612 | -€32,639 | -31.3% |
| Amounts payable after more than one year | 17 | €49,490 | €38,527 | -€10,962 | -22.2% |
| Financial debts | 170/4 | €49,490 | €38,527 | -€10,962 | -22.2% |
| Amounts payable within one year | 42/48 | €54,761 | €33,024 | -€21,737 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €10,823 | €10,962 | +€139 | +1.3% |
| Trade debts | 44 | €968 | €94 | -€874 | -90.3% |
| Suppliers | 440/4 | €968 | €94 | -€874 | -90.3% |
| Taxes, remuneration and social security | 45 | €15,214 | €16,409 | +€1,195 | +7.9% |
| Taxes | 450/3 | €15,214 | €16,409 | +€1,195 | +7.9% |
| Other amounts payable | 47/48 | €27,756 | €5,559 | -€22,197 | -80.0% |
| Accrued charges and deferred income | 492/3 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,090 | €13,932 | -€158 | -1.1% |
| Other operating charges | 640/8 | €823 | €1,253 | +€430 | +52.2% |
| Gross operating margin | 9900 | €85,555 | €83,692 | -€1,863 | -2.2% |
| Operating profit (loss) | 9901 | €70,642 | €68,507 | -€2,135 | -3.0% |
| Financial income | 75/76B | €1,620 | €3,718 | +€2,099 | +130% |
| Recurring financial income | 75 | €1,620 | €3,718 | +€2,099 | +130% |
| Financial charges | 65/66B | €1,042 | €921 | -€121 | -11.6% |
| Recurring financial charges | 65 | €1,042 | €921 | -€121 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €71,219 | €71,305 | +€85 | +0.1% |
| Income taxes | 67/77 | €19,393 | €19,576 | +€183 | +0.9% |
| Profit (loss) for the period | 9904 | €51,827 | €51,729 | -€98 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,827 | €51,729 | -€98 | -0.2% |
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 17 October 2026 via checked.be.