HICT: 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
HICT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€270,340
2024 · €16,294-€286,634
Equity
€1.1m
2024 · €1.3m-€270,340
Cash
€280,788
2024 · €218,840+€61,948
Balance sheet total
€3.4m
2024 · €3.4m+€653
Largest movements
Assets
- Intangible fixed assets -€144,937
down €144,937 (-8.5%), from €1.7m to €1.6m
- Receivables within one year +€87,399
up €87,399 (+6.3%), from €1.4m to €1.5m
of which Other amounts receivable: +€67,882
- Cash +€61,948
up €61,948 (+28.3%), from €218,840 to €280,788
mainly Depreciation (+€266,807) and Trade debts (+€133,086)
Equity and liabilities
- Reserves -€213,358
down €213,358 (-28.8%), from €741,341 to €527,982
of which Distributable reserves: -€213,358
- Trade debts +€133,086
up €133,086 (+16.6%), from €803,541 to €936,627
- Short-term financial debts +€76,789
up €76,789 (+24.8%), from €309,351 to €386,140
- Accrued charges and deferred income -€67,697
down €67,697 (-100%), from €67,697 to €0
- Profit (loss) carried forward -€56,981
down €56,981 (-54.4%), from -€104,704 to -€161,686
Income statement
- Gross operating margin -€367,609
down €367,609 (-13.8%), from €2.7m to €2.3m
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
€16,294
Gross operating margin
-€367,609
Staff costs
-€16,750
Depreciation
-€16,393
Write-downs
+€10,000
Other operating charges
+€1,103
Other operating items
+€79,480
Financial income
-€4,313
Financial charges
+€4,609
Taxes
+€23,239
Result 2025
-€270,340
raises the resultlowers the resultnot broken down further in the accounts
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
+€58,241
Investment
-€130,811
Financing
+€134,518
Cash 2024
€218,840
From operations (derived)
+€58,241
Net result for the year
-€270,340
Depreciation
+€266,807
Receivables within one year
-€87,399
Deferred charges and accrued income
+€12,699
Trade debts
+€133,086
Tax, wage and social debts
+€54,662
Other debts
+€16,424
Accrued charges and deferred income
-€67,697
Investment (derived)
-€130,811
Investment in fixed assets (net)
-€130,811
Financing
+€134,518
Debts after one year
+€8,383
Current portion of long-term debt
+€49,346
Short-term financial debts
+€76,789
Cash 2025
€280,788
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,383,096 | €3,383,749 | +€653 | 0.0% |
| Fixed assets | 21/28 | €1,754,213 | €1,618,217 | -€135,996 | -7.8% |
| Intangible fixed assets | 21 | €1,711,031 | €1,566,094 | -€144,937 | -8.5% |
| Tangible fixed assets | 22/27 | €24,635 | €33,575 | +€8,941 | +36.3% |
| Plant, machinery and equipment | 23 | €7,094 | €6,535 | -€559 | -7.9% |
| Furniture and vehicles | 24 | €17,541 | €27,040 | +€9,499 | +54.2% |
| Financial fixed assets | 28 | €18,547 | €18,547 | = | 0.0% |
| Current assets | 29/58 | €1,628,883 | €1,765,532 | +€136,649 | +8.4% |
| Amounts receivable within one year | 40/41 | €1,380,469 | €1,467,869 | +€87,399 | +6.3% |
| Trade receivables | 40 | €971,030 | €990,547 | +€19,517 | +2.0% |
| Other amounts receivable | 41 | €409,440 | €477,322 | +€67,882 | +16.6% |
| Cash at bank and in hand | 54/58 | €218,840 | €280,788 | +€61,948 | +28.3% |
| Deferred charges and accrued income | 490/1 | €29,575 | €16,876 | -€12,699 | -42.9% |
| Total equity and liabilities | 10/49 | €3,383,096 | €3,383,749 | +€653 | 0.0% |
| Equity | 10/15 | €1,343,336 | €1,072,996 | -€270,340 | -20.1% |
| Contributions | 10/11 | €706,700 | €706,700 | = | 0.0% |
| Capital | 10 | €706,700 | €706,700 | = | 0.0% |
| Issued capital | 100 | €706,700 | €706,700 | = | 0.0% |
| Reserves | 13 | €741,341 | €527,982 | -€213,358 | -28.8% |
| Non-distributable reserves | 130/1 | €70,670 | €70,670 | = | 0.0% |
| Legal reserve | 130 | €70,670 | €70,670 | = | 0.0% |
| Distributable reserves | 133 | €670,671 | €457,312 | -€213,358 | -31.8% |
| Profit (loss) carried forward | 14 | -€104,704 | -€161,686 | -€56,981 | -54.4% |
| Amounts payable | 17/49 | €2,039,760 | €2,310,753 | +€270,993 | +13.3% |
| Amounts payable after more than one year | 17 | €384,316 | €392,699 | +€8,383 | +2.2% |
| Financial debts | 170/4 | €290,323 | €346,789 | +€56,467 | +19.4% |
| Other amounts payable | 178/9 | €93,993 | €45,910 | -€48,083 | -51.2% |
| Amounts payable within one year | 42/48 | €1,587,747 | €1,918,054 | +€330,306 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €68,305 | €117,650 | +€49,346 | +72.2% |
| Financial debts | 43 | €309,351 | €386,140 | +€76,789 | +24.8% |
| Credit institutions | 430/8 | €309,351 | €386,140 | +€76,789 | +24.8% |
| Trade debts | 44 | €803,541 | €936,627 | +€133,086 | +16.6% |
| Suppliers | 440/4 | €803,541 | €936,627 | +€133,086 | +16.6% |
| Taxes, remuneration and social security | 45 | €404,734 | €459,396 | +€54,662 | +13.5% |
| Taxes | 450/3 | €58,189 | €73,037 | +€14,848 | +25.5% |
| Remuneration and social security | 454/9 | €346,545 | €386,360 | +€39,815 | +11.5% |
| Other amounts payable | 47/48 | €1,817 | €18,241 | +€16,424 | +904% |
| Accrued charges and deferred income | 492/3 | €67,697 | €0 | -€67,697 | -100% |
| Remuneration, social security and pensions | 62 | €2,246,999 | €2,263,749 | +€16,750 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250,413 | €266,807 | +€16,393 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,000 | €0 | -€10,000 | -100% |
| Other operating charges | 640/8 | €2,825 | €1,723 | -€1,103 | -39.0% |
| Non-recurring operating charges | 66A | €79,480 | €0 | -€79,480 | -100% |
| Gross operating margin | 9900 | €2,664,822 | €2,297,213 | -€367,609 | -13.8% |
| Operating profit (loss) | 9901 | €75,104 | -€235,065 | -€310,170 | |
| Financial income | 75/76B | €5,780 | €1,467 | -€4,313 | -74.6% |
| Recurring financial income | 75 | €5,780 | €1,467 | -€4,313 | -74.6% |
| Financial charges | 65/66B | €37,326 | €32,716 | -€4,609 | -12.3% |
| Recurring financial charges | 65 | €37,326 | €32,716 | -€4,609 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €43,558 | -€266,315 | -€309,873 | |
| Income taxes | 67/77 | €27,264 | €4,025 | -€23,239 | -85.2% |
| Profit (loss) for the period | 9904 | €16,294 | -€270,340 | -€286,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,294 | -€270,340 | -€286,634 |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.