EXPERT-IT: 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.
What changed
EXPERT-IT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€132,942
2024 · €102,403+€30,539
Equity
€573,449
2024 · €440,507+€132,942
Cash
€219,251
2024 · €220,576-€1,325
Balance sheet total
€747,435
2024 · €633,800+€113,635
Largest movements
Assets
- Receivables within one year +€101,326
up €101,326 (+85.1%), from €119,130 to €220,456
of which Trade receivables: +€106,294
- Tangible fixed assets +€10,683
up €10,683 (+239%), from €4,467 to €15,151
Equity and liabilities
- Profit (loss) carried forward +€132,942
up €132,942 (+35.7%), from €372,307 to €505,249
- Trade debts -€21,084
down €21,084 (-25.9%), from €81,520 to €60,437
- Tax, wage and social debts -€11,645
down €11,645 (-14.2%), from €82,258 to €70,613
of which Taxes: -€11,793
- Current portion of long-term debt +€7,480
new in 2025: €7,480
Income statement
- Gross operating margin +€62,259
up €62,259 (+13.1%), from €474,134 to €536,393
- Staff costs +€20,927
up €20,927 (+6.4%), from €324,597 to €345,523
- Taxes +€7,751
up €7,751 (+17.8%), from €43,538 to €51,289
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.
Result 2024
€102,403
Gross operating margin
+€62,259
Staff costs
-€20,927
Depreciation
-€2,291
Other operating charges
-€475
Financial income
+€195
Financial charges
-€471
Taxes
-€7,751
Result 2025
€132,942
raises the resultlowers the result
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.
From operations
+€639
Investment
-€15,476
Financing
+€13,512
Cash 2024
€220,576
From operations (derived)
+€639
Net result for the year
+€132,942
Depreciation
+€3,964
Receivables within one year
-€101,326
Deferred charges and accrued income
-€2,121
Trade debts
-€21,084
Tax, wage and social debts
-€11,645
Other debts
-€91
Investment (derived)
-€15,476
Investment in fixed assets (net)
-€14,647
Current investments
-€829
Financing
+€13,512
Debts after one year
+€4,470
Current portion of long-term debt
+€7,480
Short-term financial debts
+€1,562
Cash 2025
€219,251
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €633,800 | €747,435 | +€113,635 | +17.9% |
| Fixed assets | 21/28 | €63,925 | €74,609 | +€10,683 | +16.7% |
| Tangible fixed assets | 22/27 | €4,467 | €15,151 | +€10,683 | +239% |
| Furniture and vehicles | 24 | €4,467 | €15,151 | +€10,683 | +239% |
| Financial fixed assets | 28 | €59,458 | €59,458 | = | 0.0% |
| Current assets | 29/58 | €569,875 | €672,826 | +€102,951 | +18.1% |
| Amounts receivable within one year | 40/41 | €119,130 | €220,456 | +€101,326 | +85.1% |
| Trade receivables | 40 | €114,162 | €220,456 | +€106,294 | +93.1% |
| Other amounts receivable | 41 | €4,968 | €0 | -€4,968 | -100% |
| Current investments | 50/53 | €223,315 | €224,144 | +€829 | +0.4% |
| Cash at bank and in hand | 54/58 | €220,576 | €219,251 | -€1,325 | -0.6% |
| Deferred charges and accrued income | 490/1 | €6,854 | €8,975 | +€2,121 | +30.9% |
| Total equity and liabilities | 10/49 | €633,800 | €747,435 | +€113,635 | +17.9% |
| Equity | 10/15 | €440,507 | €573,449 | +€132,942 | +30.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €372,307 | €505,249 | +€132,942 | +35.7% |
| Amounts payable | 17/49 | €193,294 | €173,986 | -€19,307 | -10.0% |
| Amounts payable after more than one year | 17 | - | €4,470 | +€4,470 | |
| Financial debts | 170/4 | - | €4,470 | +€4,470 | |
| Amounts payable within one year | 42/48 | €193,294 | €169,516 | -€23,778 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,480 | +€7,480 | |
| Financial debts | 43 | €27,594 | €29,156 | +€1,562 | +5.7% |
| Credit institutions | 430/8 | €27,594 | €29,156 | +€1,562 | +5.7% |
| Trade debts | 44 | €81,520 | €60,437 | -€21,084 | -25.9% |
| Suppliers | 440/4 | €81,520 | €60,437 | -€21,084 | -25.9% |
| Taxes, remuneration and social security | 45 | €82,258 | €70,613 | -€11,645 | -14.2% |
| Taxes | 450/3 | €41,101 | €29,308 | -€11,793 | -28.7% |
| Remuneration and social security | 454/9 | €41,156 | €41,305 | +€148 | +0.4% |
| Other amounts payable | 47/48 | €1,921 | €1,830 | -€91 | -4.7% |
| Remuneration, social security and pensions | 62 | €324,597 | €345,523 | +€20,927 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €3,964 | +€2,291 | +137% |
| Other operating charges | 640/8 | €691 | €1,166 | +€475 | +68.7% |
| Gross operating margin | 9900 | €474,134 | €536,393 | +€62,259 | +13.1% |
| Operating profit (loss) | 9901 | €147,173 | €185,740 | +€38,566 | +26.2% |
| Financial income | 75/76B | €904 | €1,099 | +€195 | +21.6% |
| Recurring financial income | 75 | €904 | €1,099 | +€195 | +21.6% |
| Financial charges | 65/66B | €2,136 | €2,607 | +€471 | +22.1% |
| Recurring financial charges | 65 | €2,136 | €2,607 | +€471 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €145,941 | €184,231 | +€38,290 | +26.2% |
| Income taxes | 67/77 | €43,538 | €51,289 | +€7,751 | +17.8% |
| Profit (loss) for the period | 9904 | €102,403 | €132,942 | +€30,539 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €102,403 | €132,942 | +€30,539 | +29.8% |
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 24 October 2026 via checked.be.