i8c: 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
i8c
NACE 62.100, Computer programming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€475,536
2024 · €383,313+€92,223
Equity
€1.3m
2024 · €1.5m-€146,621
Cash
€29,242
2024 · €13,735+€15,507
Balance sheet total
€2.6m
2024 · €3.0m-€369,323
Largest movements
Assets
- Receivables within one year -€485,627
down €485,627 (-16.9%), from €2.9m to €2.4m
of which Other amounts receivable: -€606,005
- Deferred charges and accrued income +€113,913
up €113,913 (+600%), from €18,973 to €132,887
Equity and liabilities
- Reserves -€138,279
down €138,279 (-11.4%), from €1.2m to €1.1m
of which Distributable reserves: -€137,450
- Trade debts -€128,643
down €128,643 (-15.0%), from €859,937 to €731,294
- Tax, wage and social debts -€112,806
down €112,806 (-19.3%), from €584,234 to €471,428
of which Taxes: -€97,082
Income statement
- Purchases and services -€297,948
down €297,948 (-6.6%), from €4.5m to €4.2m
- Turnover -€230,098
down €230,098 (-3.0%), from €7.6m to €7.4m
- Gross operating margin +€95,420
up €95,420 (+3.0%), from €3.2m to €3.3m
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
€383,313
Gross operating margin
+€95,420
Staff costs
+€46,922
Depreciation
-€2,961
Write-downs
+€3,759
Other operating charges
-€1,358
Other operating items
+€1,048
Financial income
-€13,301
Financial charges
-€9,452
Taxes
-€27,854
Result 2025
€475,536
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
+€667,160
Investment
-€29,497
Financing
-€622,156
Cash 2024
€13,735
From operations (derived)
+€667,160
Net result for the year
+€475,536
Depreciation
+€42,613
Receivables within one year
+€485,627
Deferred charges and accrued income
-€113,913
Smaller working-capital items
-€822
Trade debts
-€128,643
Tax, wage and social debts
-€112,806
Accrued charges and deferred income
+€19,569
Investment (derived)
-€29,497
Investment in fixed assets (net)
-€29,497
Financing
-€622,156
Contributions, distributions and other
-€622,156
Cash 2025
€29,242
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,975,084 | €2,605,761 | -€369,323 | -12.4% |
| Fixed assets | 21/28 | €76,651 | €63,535 | -€13,116 | -17.1% |
| Tangible fixed assets | 22/27 | €76,651 | €63,535 | -€13,116 | -17.1% |
| Plant, machinery and equipment | 23 | €76,352 | €62,764 | -€13,589 | -17.8% |
| Furniture and vehicles | 24 | €298 | €771 | +€473 | +159% |
| Current assets | 29/58 | €2,898,433 | €2,542,226 | -€356,207 | -12.3% |
| Amounts receivable within one year | 40/41 | €2,865,725 | €2,380,098 | -€485,627 | -16.9% |
| Trade receivables | 40 | €1,414,364 | €1,534,741 | +€120,377 | +8.5% |
| Other amounts receivable | 41 | €1,451,361 | €845,357 | -€606,005 | -41.8% |
| Cash at bank and in hand | 54/58 | €13,735 | €29,242 | +€15,507 | +113% |
| Deferred charges and accrued income | 490/1 | €18,973 | €132,887 | +€113,913 | +600% |
| Total equity and liabilities | 10/49 | €2,975,084 | €2,605,761 | -€369,323 | -12.4% |
| Equity | 10/15 | €1,466,056 | €1,319,436 | -€146,621 | -10.0% |
| Contributions | 10/11 | €250,000 | €241,705 | -€8,295 | -3.3% |
| Capital | 10 | €250,000 | €241,705 | -€8,295 | -3.3% |
| Issued capital | 100 | €250,000 | €241,705 | -€8,295 | -3.3% |
| Reserves | 13 | €1,215,962 | €1,077,683 | -€138,279 | -11.4% |
| Non-distributable reserves | 130/1 | €25,000 | €24,171 | -€829 | -3.3% |
| Legal reserve | 130 | €25,000 | €24,171 | -€829 | -3.3% |
| Distributable reserves | 133 | €1,190,962 | €1,053,512 | -€137,450 | -11.5% |
| Profit (loss) carried forward | 14 | €95 | €48 | -€46 | -49.1% |
| Provisions and deferred taxes | 16 | €10,000 | €9,355 | -€645 | -6.4% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €9,355 | -€645 | -6.4% |
| Pensions and similar obligations | 160 | €10,000 | €9,355 | -€645 | -6.4% |
| Amounts payable | 17/49 | €1,499,028 | €1,276,970 | -€222,057 | -14.8% |
| Amounts payable within one year | 42/48 | €1,499,028 | €1,257,402 | -€241,626 | -16.1% |
| Trade debts | 44 | €859,937 | €731,294 | -€128,643 | -15.0% |
| Suppliers | 440/4 | €859,937 | €731,294 | -€128,643 | -15.0% |
| Taxes, remuneration and social security | 45 | €584,234 | €471,428 | -€112,806 | -19.3% |
| Taxes | 450/3 | €276,880 | €179,799 | -€97,082 | -35.1% |
| Remuneration and social security | 454/9 | €307,353 | €291,629 | -€15,724 | -5.1% |
| Other amounts payable | 47/48 | €54,856 | €54,679 | -€177 | -0.3% |
| Accrued charges and deferred income | 492/3 | - | €19,569 | +€19,569 | |
| Turnover | 70 | €7,617,051 | €7,386,953 | -€230,098 | -3.0% |
| Non-recurring operating income | 76A | - | €78 | +€78 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,497,673 | €4,199,725 | -€297,948 | -6.6% |
| Remuneration, social security and pensions | 62 | €2,580,211 | €2,533,289 | -€46,922 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,652 | €42,613 | +€2,961 | +7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,114 | -€645 | -€3,759 | |
| Other operating charges | 640/8 | €10,098 | €11,456 | +€1,358 | +13.4% |
| Non-recurring operating charges | 66A | €1,048 | - | -€1,048 | |
| Gross operating margin | 9900 | €3,194,123 | €3,289,543 | +€95,420 | +3.0% |
| Operating profit (loss) | 9901 | €560,000 | €702,830 | +€142,830 | +25.5% |
| Financial income | 75/76B | €23,716 | €10,414 | -€13,301 | -56.1% |
| Recurring financial income | 75 | €22,019 | €10,414 | -€11,605 | -52.7% |
| Non-recurring financial income | 76B | €1,696 | - | -€1,696 | |
| Financial charges | 65/66B | €44,114 | €53,565 | +€9,452 | +21.4% |
| Recurring financial charges | 65 | €44,114 | €53,565 | +€9,452 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €539,602 | €659,679 | +€120,077 | +22.3% |
| Income taxes | 67/77 | €156,290 | €184,143 | +€27,854 | +17.8% |
| Profit (loss) for the period | 9904 | €383,313 | €475,536 | +€92,223 | +24.1% |
| Transfer from tax-exempt reserves | 789 | €265,230 | - | -€265,230 | |
| Profit (loss) for the period to be appropriated | 9905 | €648,543 | €475,536 | -€173,007 | -26.7% |
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.