DATA MANAGEMENT SYSTEMS: what changed
Two fiscal 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.
DATA MANAGEMENT SYSTEMS
Largest movements
- Tangible fixed assets -€6,017
down €6,017 (-8.0%), from €74,776 to €68,759
of which Land and buildings: -€5,986
- Intangible fixed assets -€2,702
down €2,702 (-7.6%), from €35,456 to €32,755
- Receivables within one year +€1,806
up €1,806 (+76.5%), from €2,360 to €4,165
of which Other amounts receivable: +€2,469
- Cash +€1,481
up €1,481 (+8.5%), from €17,482 to €18,964
mainly Depreciation (+€8,719) and Net result for the year (+€7,085)
- Debts after one year -€9,357
down €9,357 (-65.8%), from €14,211 to €4,854
- Reserves +€7,085
up €7,085 (+9.0%), from €79,072 to €86,157
- Tax, wage and social debts -€3,146
down €3,146 (-84.2%), from €3,739 to €592
- Gross operating margin -€9,719
down €9,719 (-33.0%), from €29,474 to €19,755
- Taxes -€2,369
down €2,369 (-45.2%), from €5,236 to €2,867
- Financial charges -€327
down €327 (-23.2%), from €1,410 to €1,084
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.
Cash bridge derived
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 | €130,074 | €124,643 | -€5,432 | -4.2% |
| Fixed assets | 21/28 | €110,232 | €101,513 | -€8,719 | -7.9% |
| Intangible fixed assets | 21 | €35,456 | €32,755 | -€2,702 | -7.6% |
| Tangible fixed assets | 22/27 | €74,776 | €68,759 | -€6,017 | -8.0% |
| Land and buildings | 22 | €74,713 | €68,727 | -€5,986 | -8.0% |
| Plant, machinery and equipment | 23 | €63 | €32 | -€32 | -50.0% |
| Current assets | 29/58 | €19,842 | €23,129 | +€3,287 | +16.6% |
| Amounts receivable within one year | 40/41 | €2,360 | €4,165 | +€1,806 | +76.5% |
| Trade receivables | 40 | €2,360 | €1,697 | -€663 | -28.1% |
| Other amounts receivable | 41 | - | €2,469 | +€2,469 | |
| Cash at bank and in hand | 54/58 | €17,482 | €18,964 | +€1,481 | +8.5% |
| Total equity and liabilities | 10/49 | €130,074 | €124,643 | -€5,432 | -4.2% |
| Equity | 10/15 | €97,672 | €104,757 | +€7,085 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,072 | €86,157 | +€7,085 | +9.0% |
| Distributable reserves | 133 | €79,072 | €86,157 | +€7,085 | +9.0% |
| Amounts payable | 17/49 | €32,403 | €19,886 | -€12,517 | -38.6% |
| Amounts payable after more than one year | 17 | €14,211 | €4,854 | -€9,357 | -65.8% |
| Financial debts | 170/4 | €14,211 | €4,854 | -€9,357 | -65.8% |
| Amounts payable within one year | 42/48 | €18,192 | €15,032 | -€3,160 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €8,907 | €9,357 | +€450 | +5.1% |
| Financial debts | 43 | €2,024 | €1,971 | -€53 | -2.6% |
| Credit institutions | 430/8 | €2,024 | €1,971 | -€53 | -2.6% |
| Taxes, remuneration and social security | 45 | €3,739 | €592 | -€3,146 | -84.2% |
| Taxes | 450/3 | €3,739 | €592 | -€3,146 | -84.2% |
| Other amounts payable | 47/48 | €3,522 | €3,112 | -€410 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,658 | €8,719 | +€61 | +0.7% |
| Gross operating margin | 9900 | €29,474 | €19,755 | -€9,719 | -33.0% |
| Operating profit (loss) | 9901 | €20,815 | €11,036 | -€9,779 | -47.0% |
| Financial charges | 65/66B | €1,410 | €1,084 | -€327 | -23.2% |
| Recurring financial charges | 65 | €1,410 | €1,084 | -€327 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €19,405 | €9,952 | -€9,453 | -48.7% |
| Income taxes | 67/77 | €5,236 | €2,867 | -€2,369 | -45.2% |
| Profit (loss) for the period | 9904 | €14,169 | €7,085 | -€7,084 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,169 | €7,085 | -€7,084 | -50.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.