Focus Information Technology: 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
Focus Information Technology
NACE 46.500, Wholesale of information and communication equipment
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€18,998
2024 · -€62,661+€43,663
Equity
€290,618
2024 · €309,616-€18,998
Cash
€278,770
2024 · €276,018+€2,753
Balance sheet total
€399,047
2024 · €418,845-€19,799
Largest movements
Assets
- Deferred charges and accrued income -€12,752
down €12,752 (-83.1%), from €15,351 to €2,599
- Tangible fixed assets -€11,009
down €11,009 (-19.7%), from €55,883 to €44,874
of which Land and buildings: -€9,816
Equity and liabilities
- Profit (loss) carried forward -€18,998
down €18,998 (-20.9%), from €90,895 to €71,897
Income statement
- Gross operating margin +€41,296
up €41,296 (+89.7%), from -€46,034 to -€4,738
- Other operating charges -€2,569
down €2,569 (-66.2%), from €3,879 to €1,310
- Write-downs +€1,302
new in 2025: €1,302
- Depreciation -€466
down €466 (-4.1%), from €11,476 to €11,009
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
-€62,661
Gross operating margin
+€41,296
Depreciation
+€466
Write-downs
-€1,302
Other operating charges
+€2,569
Financial income
+€31
Financial charges
+€356
Taxes
+€247
Result 2025
-€18,998
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.
From operations
+€2,753
Investment
€0
Financing
€0
Cash 2024
€276,018
From operations (derived)
+€2,753
Net result for the year
-€18,998
Depreciation
+€11,009
Stocks and contracts
+€2,189
Receivables within one year
-€3,399
Deferred charges and accrued income
+€12,752
Trade debts
+€523
Tax, wage and social debts
+€94
Advances received
-€21
Other debts
-€1,923
Accrued charges and deferred income
+€525
Cash 2025
€278,770
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,845 | €399,047 | -€19,799 | -4.7% |
| Fixed assets | 21/28 | €55,883 | €44,874 | -€11,009 | -19.7% |
| Tangible fixed assets | 22/27 | €55,883 | €44,874 | -€11,009 | -19.7% |
| Land and buildings | 22 | €53,261 | €43,445 | -€9,816 | -18.4% |
| Furniture and vehicles | 24 | €844 | €504 | -€340 | -40.3% |
| Other tangible fixed assets | 26 | €1,779 | €925 | -€853 | -48.0% |
| Current assets | 29/58 | €362,962 | €354,173 | -€8,789 | -2.4% |
| Stocks and contracts in progress | 3 | €2,653 | €464 | -€2,189 | -82.5% |
| Stocks | 30/36 | €2,653 | €464 | -€2,189 | -82.5% |
| Amounts receivable within one year | 40/41 | €68,941 | €72,341 | +€3,399 | +4.9% |
| Trade receivables | 40 | €48,409 | €58,155 | +€9,746 | +20.1% |
| Other amounts receivable | 41 | €20,532 | €14,186 | -€6,347 | -30.9% |
| Cash at bank and in hand | 54/58 | €276,018 | €278,770 | +€2,753 | +1.0% |
| Deferred charges and accrued income | 490/1 | €15,351 | €2,599 | -€12,752 | -83.1% |
| Total equity and liabilities | 10/49 | €418,845 | €399,047 | -€19,799 | -4.7% |
| Equity | 10/15 | €309,616 | €290,618 | -€18,998 | -6.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €200,129 | €200,129 | = | 0.0% |
| Distributable reserves | 133 | €200,129 | €200,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,895 | €71,897 | -€18,998 | -20.9% |
| Amounts payable | 17/49 | €109,229 | €108,429 | -€801 | -0.7% |
| Amounts payable within one year | 42/48 | €102,526 | €101,200 | -€1,326 | -1.3% |
| Trade debts | 44 | €3,680 | €4,203 | +€523 | +14.2% |
| Suppliers | 440/4 | €3,680 | €4,203 | +€523 | +14.2% |
| Advances received on contracts in progress | 46 | €21 | - | -€21 | |
| Taxes, remuneration and social security | 45 | €4,066 | €4,160 | +€94 | +2.3% |
| Taxes | 450/3 | €637 | €150 | -€487 | -76.4% |
| Remuneration and social security | 454/9 | €3,429 | €4,010 | +€581 | +17.0% |
| Other amounts payable | 47/48 | €94,759 | €92,836 | -€1,923 | -2.0% |
| Accrued charges and deferred income | 492/3 | €6,704 | €7,229 | +€525 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,476 | €11,009 | -€466 | -4.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,302 | +€1,302 | |
| Other operating charges | 640/8 | €3,879 | €1,310 | -€2,569 | -66.2% |
| Gross operating margin | 9900 | -€46,034 | -€4,738 | +€41,296 | +89.7% |
| Operating profit (loss) | 9901 | -€61,388 | -€18,358 | +€43,030 | +70.1% |
| Financial income | 75/76B | €613 | €643 | +€31 | +5.0% |
| Recurring financial income | 75 | €613 | €643 | +€31 | +5.0% |
| Financial charges | 65/66B | €1,485 | €1,129 | -€356 | -24.0% |
| Recurring financial charges | 65 | €1,485 | €1,129 | -€356 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€62,261 | -€18,844 | +€43,417 | +69.7% |
| Income taxes | 67/77 | €401 | €154 | -€247 | -61.6% |
| Profit (loss) for the period | 9904 | -€62,661 | -€18,998 | +€43,663 | +69.7% |
| Transfer from tax-exempt reserves | 789 | €23,500 | - | -€23,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,161 | -€18,998 | +€20,163 | +51.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.