COURCELLES INFORMATIQUE SERVICE: 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.
COURCELLES INFORMATIQUE SERVICE
Largest movements
- Cash -€26,728
down €26,728 (-19.9%), from €134,026 to €107,298
mainly Contributions, distributions and other (-€32,912) and Receivables within one year (-€11,255)
- Receivables within one year +€11,255
up €11,255 (+28.3%), from €39,791 to €51,046
of which Trade receivables: +€9,693
- Intangible fixed assets +€3,196
up €3,196 (+28.9%), from €11,060 to €14,256
- Reserves -€23,100
down €23,100 (-26.6%), from €86,920 to €63,820
- Other debts +€12,142
up €12,142 (+54.7%), from €22,209 to €34,351
- Tax, wage and social debts -€1,916
down €1,916 (-32.6%), from €5,874 to €3,959
- Gross operating margin -€6,564
down €6,564 (-26.0%), from €25,201 to €18,636
- Taxes -€2,595
down €2,595 (-41.4%), from €6,267 to €3,673
- Depreciation +€2,309
up €2,309 (+76.2%), from €3,032 to €5,341
- Financial income -€489
down €489 (-38.5%), from €1,271 to €782
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 | €187,032 | €174,310 | -€12,722 | -6.8% |
| Fixed assets | 21/28 | €11,347 | €14,256 | +€2,909 | +25.6% |
| Intangible fixed assets | 21 | €11,060 | €14,256 | +€3,196 | +28.9% |
| Tangible fixed assets | 22/27 | €287 | €0 | -€287 | -100% |
| Furniture and vehicles | 24 | €287 | €0 | -€287 | -100% |
| Current assets | 29/58 | €175,686 | €160,055 | -€15,631 | -8.9% |
| Amounts receivable within one year | 40/41 | €39,791 | €51,046 | +€11,255 | +28.3% |
| Trade receivables | 40 | €39,791 | €49,484 | +€9,693 | +24.4% |
| Other amounts receivable | 41 | - | €1,562 | +€1,562 | |
| Cash at bank and in hand | 54/58 | €134,026 | €107,298 | -€26,728 | -19.9% |
| Deferred charges and accrued income | 490/1 | €1,868 | €1,710 | -€158 | -8.5% |
| Total equity and liabilities | 10/49 | €187,032 | €174,310 | -€12,722 | -6.8% |
| Equity | 10/15 | €156,895 | €133,412 | -€23,482 | -15.0% |
| Contributions | 10/11 | €69,412 | €69,412 | = | 0.0% |
| Reserves | 13 | €86,920 | €63,820 | -€23,100 | -26.6% |
| Distributable reserves | 133 | €86,920 | €63,820 | -€23,100 | -26.6% |
| Profit (loss) carried forward | 14 | €563 | €180 | -€382 | -67.9% |
| Amounts payable | 17/49 | €30,138 | €40,898 | +€10,760 | +35.7% |
| Amounts payable within one year | 42/48 | €30,052 | €40,851 | +€10,799 | +35.9% |
| Financial debts | 43 | €619 | €398 | -€221 | -35.7% |
| Other loans | 439 | €619 | €398 | -€221 | -35.7% |
| Trade debts | 44 | €1,350 | €2,144 | +€793 | +58.8% |
| Suppliers | 440/4 | €1,350 | €2,144 | +€793 | +58.8% |
| Taxes, remuneration and social security | 45 | €5,874 | €3,959 | -€1,916 | -32.6% |
| Taxes | 450/3 | €5,874 | €3,959 | -€1,916 | -32.6% |
| Other amounts payable | 47/48 | €22,209 | €34,351 | +€12,142 | +54.7% |
| Accrued charges and deferred income | 492/3 | €85 | €47 | -€38 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,032 | €5,341 | +€2,309 | +76.2% |
| Other operating charges | 640/8 | €727 | €748 | +€22 | +3.0% |
| Gross operating margin | 9900 | €25,201 | €18,636 | -€6,564 | -26.0% |
| Operating profit (loss) | 9901 | €21,442 | €12,547 | -€8,895 | -41.5% |
| Financial income | 75/76B | €1,271 | €782 | -€489 | -38.5% |
| Recurring financial income | 75 | €1,271 | €782 | -€489 | -38.5% |
| Financial charges | 65/66B | €236 | €226 | -€10 | -4.3% |
| Recurring financial charges | 65 | €236 | €226 | -€10 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €22,477 | €13,103 | -€9,374 | -41.7% |
| Income taxes | 67/77 | €6,267 | €3,673 | -€2,595 | -41.4% |
| Profit (loss) for the period | 9904 | €16,210 | €9,430 | -€6,780 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,210 | €9,430 | -€6,780 | -41.8% |
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 14 October 2026 via checked.be.