E-BUSINESS DEVELOPMENT: what changed
What changed
E-BUSINESS DEVELOPMENT
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
-€294
2024 · €2,932-€3,226
Equity
€66,877
2024 · €67,171-€294
Cash
€7,351
2024 · €7,992-€640
Balance sheet total
€140,014
2024 · €154,482-€14,467
Largest movements
Assets
- Tangible fixed assets -€8,751
down €8,751 (-47.3%), from €18,481 to €9,730
- Stocks and contracts -€7,714
down €7,714 (-13.0%), from €59,328 to €51,614
- Receivables within one year +€1,936
up €1,936 (+2.8%), from €68,160 to €70,096
of which Trade receivables: +€1,936
Equity and liabilities
- Trade debts -€20,818
down €20,818 (-82.9%), from €25,126 to €4,308
- Tax, wage and social debts +€16,647
up €16,647 (+31.9%), from €52,172 to €68,818
of which Taxes: +€16,931
- Other debts -€10,002
down €10,002 (-99.9%), from €10,013 to €11
Income statement
- Staff costs +€34,750
up €34,750 (+12.4%), from €280,987 to €315,737
- Gross operating margin +€31,735
up €31,735 (+10.6%), from €298,790 to €330,524
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,932
Gross operating margin
+€31,735
Staff costs
-€34,750
Depreciation
+€427
Other operating charges
-€1,107
Financial income
-€379
Financial charges
+€660
Taxes
+€188
Result 2025
-€294
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€3,709
Investment
+€3,068
Financing
€0
Cash 2024
€7,992
From operations (derived)
-€3,709
Net result for the year
-€294
Depreciation
+€5,683
Stocks and contracts
+€7,714
Receivables within one year
-€1,936
Deferred charges and accrued income
-€701
Trade debts
-€20,818
Tax, wage and social debts
+€16,647
Other debts
-€10,002
Investment (derived)
+€3,068
Investment in fixed assets (net)
+€3,068
Cash 2025
€7,351
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,482 | €140,014 | -€14,467 | -9.4% |
| Fixed assets | 21/28 | €18,641 | €9,890 | -€8,751 | -46.9% |
| Tangible fixed assets | 22/27 | €18,481 | €9,730 | -€8,751 | -47.3% |
| Furniture and vehicles | 24 | €18,481 | €9,730 | -€8,751 | -47.3% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €135,841 | €130,124 | -€5,717 | -4.2% |
| Stocks and contracts in progress | 3 | €59,328 | €51,614 | -€7,714 | -13.0% |
| Stocks | 30/36 | €59,328 | €51,614 | -€7,714 | -13.0% |
| Amounts receivable within one year | 40/41 | €68,160 | €70,096 | +€1,936 | +2.8% |
| Trade receivables | 40 | €67,164 | €69,100 | +€1,936 | +2.9% |
| Other amounts receivable | 41 | €996 | €996 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,992 | €7,351 | -€640 | -8.0% |
| Deferred charges and accrued income | 490/1 | €361 | €1,063 | +€701 | +194% |
| Total equity and liabilities | 10/49 | €154,482 | €140,014 | -€14,467 | -9.4% |
| Equity | 10/15 | €67,171 | €66,877 | -€294 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,460 | €48,460 | = | 0.0% |
| Distributable reserves | 133 | €48,460 | €48,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111 | -€183 | -€294 | |
| Amounts payable | 17/49 | €87,310 | €73,137 | -€14,173 | -16.2% |
| Amounts payable within one year | 42/48 | €87,310 | €73,137 | -€14,173 | -16.2% |
| Trade debts | 44 | €25,126 | €4,308 | -€20,818 | -82.9% |
| Suppliers | 440/4 | €25,126 | €4,308 | -€20,818 | -82.9% |
| Taxes, remuneration and social security | 45 | €52,172 | €68,818 | +€16,647 | +31.9% |
| Taxes | 450/3 | €12,720 | €29,651 | +€16,931 | +133% |
| Remuneration and social security | 454/9 | €39,452 | €39,168 | -€284 | -0.7% |
| Other amounts payable | 47/48 | €10,013 | €11 | -€10,002 | -99.9% |
| Remuneration, social security and pensions | 62 | €280,987 | €315,737 | +€34,750 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,109 | €5,683 | -€427 | -7.0% |
| Other operating charges | 640/8 | €4,018 | €5,125 | +€1,107 | +27.6% |
| Gross operating margin | 9900 | €298,790 | €330,524 | +€31,735 | +10.6% |
| Operating profit (loss) | 9901 | €7,675 | €3,980 | -€3,695 | -48.1% |
| Financial income | 75/76B | €379 | - | -€379 | |
| Recurring financial income | 75 | €379 | - | -€379 | |
| Financial charges | 65/66B | €1,054 | €394 | -€660 | -62.6% |
| Recurring financial charges | 65 | €875 | €394 | -€481 | -55.0% |
| Non-recurring financial charges | 66B | €178 | - | -€178 | |
| Profit (loss) for the period before taxes | 9903 | €7,001 | €3,586 | -€3,415 | -48.8% |
| Income taxes | 67/77 | €4,069 | €3,880 | -€188 | -4.6% |
| Profit (loss) for the period | 9904 | €2,932 | -€294 | -€3,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,932 | -€294 | -€3,226 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.