EXPERT INFORMATIQUE: 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.
EXPERT INFORMATIQUE
Largest movements
- Cash +€17,292
up €17,292 (+234%), from €7,401 to €24,693
mainly Net result for the year (+€27,900) and Depreciation (+€11,619)
- Tangible fixed assets -€7,686
down €7,686 (-4.0%), from €193,624 to €185,938
of which Land and buildings: -€8,302
- Profit (loss) carried forward +€27,900
up €27,900 (+94.2%), from -€29,616 to -€1,716
- Debts after one year -€16,431
down €16,431 (-11.4%), from €144,368 to €127,937
- Reserves -€10,800
no longer reported in 2025 (was €10,800)
- Tax, wage and social debts +€4,908
up €4,908 (+35.6%), from €13,784 to €18,692
of which Taxes: +€2,836
- Other debts +€3,040
up €3,040 (+40.5%), from €7,500 to €10,540
- Gross operating margin +€37,849
up €37,849 (+62.1%), from €60,927 to €98,776
- Staff costs +€11,747
up €11,747 (+30.8%), from €38,194 to €49,940
- Financial charges -€2,392
down €2,392 (-24.3%), from €9,854 to €7,461
- Financial income +€2,188
new in 2025: €2,188
- Taxes +€1,212
up €1,212 (+677%), from €179 to €1,391
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 | €219,227 | €227,939 | +€8,712 | +4.0% |
| Fixed assets | 21/28 | €193,624 | €185,938 | -€7,686 | -4.0% |
| Tangible fixed assets | 22/27 | €193,624 | €185,938 | -€7,686 | -4.0% |
| Land and buildings | 22 | €192,106 | €183,804 | -€8,302 | -4.3% |
| Furniture and vehicles | 24 | €1,518 | €2,134 | +€616 | +40.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €25,603 | €42,001 | +€16,398 | +64.0% |
| Amounts receivable within one year | 40/41 | €18,198 | €17,304 | -€894 | -4.9% |
| Trade receivables | 40 | €14,366 | €14,563 | +€197 | +1.4% |
| Other amounts receivable | 41 | €3,831 | €2,740 | -€1,091 | -28.5% |
| Cash at bank and in hand | 54/58 | €7,401 | €24,693 | +€17,292 | +234% |
| Deferred charges and accrued income | 490/1 | €4 | €5 | +€0 | +10.6% |
| Total equity and liabilities | 10/49 | €219,227 | €227,939 | +€8,712 | +4.0% |
| Equity | 10/15 | €33,184 | €50,284 | +€17,100 | +51.5% |
| Contributions | 10/11 | €52,000 | €52,000 | = | 0.0% |
| Reserves | 13 | €10,800 | - | -€10,800 | |
| Distributable reserves | 133 | €10,800 | - | -€10,800 | |
| Profit (loss) carried forward | 14 | -€29,616 | -€1,716 | +€27,900 | +94.2% |
| Amounts payable | 17/49 | €186,043 | €177,655 | -€8,388 | -4.5% |
| Amounts payable after more than one year | 17 | €144,368 | €127,937 | -€16,431 | -11.4% |
| Financial debts | 170/4 | €144,368 | €127,937 | -€16,431 | -11.4% |
| Amounts payable within one year | 42/48 | €41,675 | €48,481 | +€6,806 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €15,734 | €16,431 | +€697 | +4.4% |
| Trade debts | 44 | €4,657 | €2,818 | -€1,839 | -39.5% |
| Suppliers | 440/4 | €4,657 | €2,818 | -€1,839 | -39.5% |
| Taxes, remuneration and social security | 45 | €13,784 | €18,692 | +€4,908 | +35.6% |
| Taxes | 450/3 | €8,643 | €11,479 | +€2,836 | +32.8% |
| Remuneration and social security | 454/9 | €5,141 | €7,213 | +€2,072 | +40.3% |
| Other amounts payable | 47/48 | €7,500 | €10,540 | +€3,040 | +40.5% |
| Accrued charges and deferred income | 492/3 | - | €1,237 | +€1,237 | |
| Remuneration, social security and pensions | 62 | €38,194 | €49,940 | +€11,747 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,698 | €11,619 | +€920 | +8.6% |
| Other operating charges | 640/8 | €3,172 | €2,653 | -€519 | -16.4% |
| Gross operating margin | 9900 | €60,927 | €98,776 | +€37,849 | +62.1% |
| Operating profit (loss) | 9901 | €8,862 | €34,564 | +€25,701 | +290% |
| Financial income | 75/76B | - | €2,188 | +€2,188 | |
| Recurring financial income | 75 | - | €2,188 | +€2,188 | |
| Financial charges | 65/66B | €9,854 | €7,461 | -€2,392 | -24.3% |
| Recurring financial charges | 65 | €9,854 | €7,461 | -€2,392 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€992 | €29,290 | +€30,282 | |
| Income taxes | 67/77 | €179 | €1,391 | +€1,212 | +677% |
| Profit (loss) for the period | 9904 | -€1,171 | €27,900 | +€29,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,171 | €27,900 | +€29,070 |
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.