FORCEA: what changed
Two fiscal 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
FORCEA
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · -€1.1m+€10,707
Equity
€963,311
2024 · €2.1m-€1.1m
Cash
-
not filed
Balance sheet total
€8.9m
2024 · €8.6m+€276,688
Largest movements
Assets
- Receivables within one year +€2.1m
up €2.1m (+106.5%), from €2.0m to €4.1m
of which Other amounts receivable: +€2.1m
- Intangible fixed assets -€1.3m
down €1.3m (-34.7%), from €3.6m to €2.4m
- Financial fixed assets -€1.1m
down €1.1m (-54.9%), from €2.0m to €915,200
of which Affiliated companies: -€1.1m
- Deferred charges and accrued income +€539,220
up €539,220 (+84.9%), from €634,811 to €1.2m
Equity and liabilities
- Short-term financial debts +€1.1m
up €1.1m (+65.4%), from €1.8m to €2.9m
- Profit (loss) carried forward -€1.1m
down €1.1m (-70.4%), from €1.6m to €474,511
- Tax, wage and social debts +€299,505
up €299,505 (+27.2%), from €1.1m to €1.4m
of which Remuneration and social security: +€272,784
Income statement
- Other operating income +€1.7m
up €1.7m (+240.7%), from €725,061 to €2.5m
- Services and other goods -€809,970
down €809,970 (-22.4%), from €3.6m to €2.8m
- Turnover -€750,037
down €750,037 (-7.8%), from €9.7m to €8.9m
- Staff costs +€495,278
up €495,278 (+8.6%), from €5.7m to €6.2m
- Depreciation -€363,697
down €363,697 (-22.3%), from €1.6m to €1.3m
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
-€1.1m
Turnover
-€750,037
Other operating income
+€1.7m
Goods and materials
+€35,946
Services and other goods
+€809,970
Staff costs
-€495,278
Depreciation
+€363,697
Other operating charges
-€30
Other operating items
-€1.7m
Financial income
-€198,863
Financial charges
+€143,420
Taxes
+€23,121
Result 2025
-€1.1m
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,617,091 | €8,893,780 | +€276,688 | +3.2% |
| Fixed assets | 21/28 | €5,682,246 | €3,314,917 | -€2.4m | -41.7% |
| Intangible fixed assets | 21 | €3,634,501 | €2,374,508 | -€1.3m | -34.7% |
| Tangible fixed assets | 22/27 | €18,352 | €25,209 | +€6,856 | +37.4% |
| Plant, machinery and equipment | 23 | €18,352 | €22,063 | +€3,711 | +20.2% |
| Furniture and vehicles | 24 | - | €3,145 | +€3,145 | |
| Financial fixed assets | 28 | €2,029,393 | €915,200 | -€1.1m | -54.9% |
| Affiliated companies | 280/1 | €2,002,193 | €888,000 | -€1.1m | -55.6% |
| Participating interests | 280 | €2,002,193 | €888,000 | -€1.1m | -55.6% |
| Other financial fixed assets | 284/8 | €27,200 | €27,200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €27,200 | €27,200 | = | 0.0% |
| Current assets | 29/58 | €2,934,845 | €5,578,863 | +€2.6m | +90.1% |
| Amounts receivable within one year | 40/41 | €1,976,784 | €4,081,581 | +€2.1m | +106.5% |
| Trade receivables | 40 | €1,691,136 | €1,668,856 | -€22,280 | -1.3% |
| Other amounts receivable | 41 | €285,648 | €2,412,724 | +€2.1m | +744.6% |
| Current investments | 50/53 | €323,250 | €323,250 | = | 0.0% |
| Own shares | 50 | €323,250 | €323,250 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €634,811 | €1,174,032 | +€539,220 | +84.9% |
| Total equity and liabilities | 10/49 | €8,617,091 | €8,893,780 | +€276,688 | +3.2% |
| Equity | 10/15 | €2,092,005 | €963,311 | -€1.1m | -54.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €427,300 | €427,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €329,400 | €329,400 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Own shares acquired | 1312 | €323,250 | €323,250 | = | 0.0% |
| Distributable reserves | 133 | €97,900 | €97,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,603,205 | €474,511 | -€1.1m | -70.4% |
| Amounts payable | 17/49 | €6,525,087 | €7,930,469 | +€1.4m | +21.5% |
| Amounts payable within one year | 42/48 | €3,877,064 | €5,333,824 | +€1.5m | +37.6% |
| Financial debts | 43 | €1,756,043 | €2,904,785 | +€1.1m | +65.4% |
| Credit institutions | 430/8 | €1,756,043 | €2,904,785 | +€1.1m | +65.4% |
| Trade debts | 44 | €1,019,120 | €1,027,253 | +€8,133 | +0.8% |
| Suppliers | 440/4 | €1,019,120 | €1,027,253 | +€8,133 | +0.8% |
| Taxes, remuneration and social security | 45 | €1,101,900 | €1,401,406 | +€299,505 | +27.2% |
| Taxes | 450/3 | €176,266 | €202,987 | +€26,722 | +15.2% |
| Remuneration and social security | 454/9 | €925,635 | €1,198,418 | +€272,784 | +29.5% |
| Other amounts payable | 47/48 | - | €380 | +€380 | |
| Accrued charges and deferred income | 492/3 | €2,648,023 | €2,596,645 | -€51,378 | -1.9% |
| Operating income | 70/76A | €12,057,665 | €11,386,389 | -€671,276 | -5.6% |
| Turnover | 70 | €9,665,847 | €8,915,810 | -€750,037 | -7.8% |
| Own construction capitalised | 72 | €1,666,757 | - | -€1.7m | |
| Other operating income | 74 | €725,061 | €2,470,579 | +€1.7m | +240.7% |
| Operating charges | 60/66A | €11,958,600 | €11,244,295 | -€714,305 | -6.0% |
| Goods for resale, raw materials and consumables | 60 | €982,318 | €946,372 | -€35,946 | -3.7% |
| Purchases | 600/8 | €982,318 | €946,372 | -€35,946 | -3.7% |
| Services and other goods | 61 | €3,612,316 | €2,802,346 | -€809,970 | -22.4% |
| Remuneration, social security and pensions | 62 | €5,733,342 | €6,228,619 | +€495,278 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629,656 | €1,265,959 | -€363,697 | -22.3% |
| Other operating charges | 640/8 | €969 | €998 | +€30 | +3.1% |
| Operating profit (loss) | 9901 | €99,065 | €142,094 | +€43,029 | +43.4% |
| Financial income | 75/76B | €200,256 | €1,393 | -€198,863 | -99.3% |
| Recurring financial income | 75 | €200,256 | €1,393 | -€198,863 | -99.3% |
| Income from financial fixed assets | 750 | €200,000 | - | -€200,000 | |
| Other financial income | 752/9 | €256 | €1,393 | +€1,137 | +444.5% |
| Financial charges | 65/66B | €1,407,189 | €1,263,769 | -€143,420 | -10.2% |
| Recurring financial charges | 65 | €207,189 | €149,576 | -€57,613 | -27.8% |
| Debt charges | 650 | €204,872 | €139,633 | -€65,239 | -31.8% |
| Other financial charges | 652/9 | €2,317 | €9,943 | +€7,626 | +329.1% |
| Non-recurring financial charges | 66B | €1,200,000 | €1,114,193 | -€85,807 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,107,868 | -€1,120,282 | -€12,413 | -1.1% |
| Income taxes | 67/77 | €31,533 | €8,412 | -€23,121 | -73.3% |
| Taxes | 670/3 | €31,533 | €8,412 | -€23,121 | -73.3% |
| Profit (loss) for the period | 9904 | -€1,139,401 | -€1,128,694 | +€10,707 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,139,401 | -€1,128,694 | +€10,707 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.