E-Management & Interoperabilty Solutions & Consulting: 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.
E-Management & Interoperabilty Solutions & Consulting
Largest movements
- Tangible fixed assets -€66,454
down €66,454 (-13.7%), from €485,783 to €419,329
of which Land and buildings: -€69,750
- Intangible fixed assets -€24,656
down €24,656 (-50.0%), from €49,312 to €24,656
- Deferred charges and accrued income -€7,527
down €7,527 (-79.9%), from €9,422 to €1,895
- Receivables within one year +€6,390
up €6,390 (+12.5%), from €51,092 to €57,482
of which Trade receivables: +€4,608
- Cash +€6,268
up €6,268 (+183%), from €3,425 to €9,693
mainly Depreciation (+€47,172) and Investment in fixed assets (net) (+€43,938)
- Debts after one year -€50,347
down €50,347 (-13.8%), from €365,507 to €315,160
- Current portion of long-term debt -€34,141
down €34,141 (-40.4%), from €84,488 to €50,347
- Reserves +€11,792
up €11,792 (+17.9%), from €66,053 to €77,845
of which Distributable reserves: +€16,927
- Other debts -€6,770
down €6,770 (-89.0%), from €7,603 to €833
- Tax, wage and social debts -€6,508
down €6,508 (-21.8%), from €29,800 to €23,292
- Other operating charges -€26,552
down €26,552 (-85.4%), from €31,085 to €4,533
- Gross operating margin -€8,901
down €8,901 (-8.4%), from €105,839 to €96,938
- Financial charges +€6,696
up €6,696 (+74.0%), from €9,050 to €15,746
- Depreciation +€3,975
up €3,975 (+9.2%), from €43,197 to €47,172
- Taxes +€3,418
up €3,418 (+25.4%), from €13,475 to €16,892
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 | €599,973 | €513,995 | -€85,978 | -14.3% |
| Fixed assets | 21/28 | €536,035 | €444,925 | -€91,109 | -17.0% |
| Intangible fixed assets | 21 | €49,312 | €24,656 | -€24,656 | -50.0% |
| Tangible fixed assets | 22/27 | €485,783 | €419,329 | -€66,454 | -13.7% |
| Land and buildings | 22 | €457,337 | €387,587 | -€69,750 | -15.3% |
| Furniture and vehicles | 24 | €1,497 | €3,555 | +€2,059 | +138% |
| Other tangible fixed assets | 26 | €26,949 | €28,187 | +€1,238 | +4.6% |
| Financial fixed assets | 28 | €940 | €940 | = | 0.0% |
| Current assets | 29/58 | €63,939 | €69,070 | +€5,131 | +8.0% |
| Amounts receivable within one year | 40/41 | €51,092 | €57,482 | +€6,390 | +12.5% |
| Trade receivables | 40 | €24,461 | €29,069 | +€4,608 | +18.8% |
| Other amounts receivable | 41 | €26,631 | €28,413 | +€1,782 | +6.7% |
| Cash at bank and in hand | 54/58 | €3,425 | €9,693 | +€6,268 | +183% |
| Deferred charges and accrued income | 490/1 | €9,422 | €1,895 | -€7,527 | -79.9% |
| Total equity and liabilities | 10/49 | €599,973 | €513,995 | -€85,978 | -14.3% |
| Equity | 10/15 | €84,653 | €96,445 | +€11,792 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,053 | €77,845 | +€11,792 | +17.9% |
| Tax-exempt reserves | 132 | €66,053 | €60,918 | -€5,135 | -7.8% |
| Distributable reserves | 133 | - | €16,927 | +€16,927 | |
| Provisions and deferred taxes | 16 | €22,018 | €20,306 | -€1,712 | -7.8% |
| Deferred taxes | 168 | €22,018 | €20,306 | -€1,712 | -7.8% |
| Amounts payable | 17/49 | €493,303 | €397,244 | -€96,059 | -19.5% |
| Amounts payable after more than one year | 17 | €365,507 | €315,160 | -€50,347 | -13.8% |
| Trade debts | 175 | €365,507 | €315,160 | -€50,347 | -13.8% |
| Amounts payable within one year | 42/48 | €127,796 | €80,449 | -€47,346 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €84,488 | €50,347 | -€34,141 | -40.4% |
| Trade debts | 44 | €5,904 | €5,978 | +€73 | +1.2% |
| Suppliers | 440/4 | €5,904 | €5,978 | +€73 | +1.2% |
| Taxes, remuneration and social security | 45 | €29,800 | €23,292 | -€6,508 | -21.8% |
| Taxes | 450/3 | €29,800 | €23,292 | -€6,508 | -21.8% |
| Other amounts payable | 47/48 | €7,603 | €833 | -€6,770 | -89.0% |
| Accrued charges and deferred income | 492/3 | - | €1,634 | +€1,634 | |
| Non-recurring operating income | 76A | €54 | €26,276 | +€26,221 | +48,219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,197 | €47,172 | +€3,975 | +9.2% |
| Other operating charges | 640/8 | €31,085 | €4,533 | -€26,552 | -85.4% |
| Non-recurring operating charges | 66A | €2,436 | €3,304 | +€868 | +35.6% |
| Gross operating margin | 9900 | €105,839 | €96,938 | -€8,901 | -8.4% |
| Operating profit (loss) | 9901 | €29,121 | €41,929 | +€12,808 | +44.0% |
| Financial income | 75/76B | €1,465 | €1,623 | +€158 | +10.8% |
| Recurring financial income | 75 | €1,465 | €1,623 | +€158 | +10.8% |
| Financial charges | 65/66B | €9,050 | €15,746 | +€6,696 | +74.0% |
| Recurring financial charges | 65 | €9,050 | €15,746 | +€6,696 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | €21,537 | €27,806 | +€6,270 | +29.1% |
| Transfer from deferred taxes | 780 | €1,712 | €1,712 | = | 0.0% |
| Income taxes | 67/77 | €13,475 | €16,892 | +€3,418 | +25.4% |
| Profit (loss) for the period | 9904 | €9,773 | €12,625 | +€2,852 | +29.2% |
| Transfer from tax-exempt reserves | 789 | €5,135 | €5,135 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,908 | €17,760 | +€2,852 | +19.1% |
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 27 October 2026 via checked.be.