ICT-EXPERTISE: 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.
ICT-EXPERTISE
Largest movements
- Cash -€25,343
down €25,343 (-29.0%), from €87,493 to €62,149
mainly Contributions, distributions and other (-€26,555) and Trade debts (-€22,233)
- Receivables within one year +€2,231
up €2,231 (+8.1%), from €27,486 to €29,717
of which Other amounts receivable: +€3,357
- Trade debts -€22,233
down €22,233 (-54.7%), from €40,683 to €18,450
- Reserves -€20,646
down €20,646 (-44.5%), from €46,405 to €25,758
- Other debts +€19,733
up €19,733 (+174%), from €11,340 to €31,073
- Gross operating margin -€1,581
down €1,581 (-12.9%), from €12,264 to €10,683
- Taxes -€796
down €796 (-19.6%), from €4,067 to €3,270
- Other operating charges -€637
down €637 (-94.4%), from €675 to €38
- Financial charges +€503
up €503 (+143%), from €351 to €853
- Financial income -€153
no longer reported in 2024 (was €153)
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,425 | €96,626 | -€22,798 | -19.1% |
| Fixed assets | 21/28 | €4,098 | €4,554 | +€456 | +11.1% |
| Tangible fixed assets | 22/27 | €1,098 | €1,554 | +€456 | +41.5% |
| Plant, machinery and equipment | 23 | €1,098 | €1,554 | +€456 | +41.5% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €115,326 | €92,072 | -€23,254 | -20.2% |
| Amounts receivable within one year | 40/41 | €27,486 | €29,717 | +€2,231 | +8.1% |
| Trade receivables | 40 | €27,132 | €26,006 | -€1,126 | -4.2% |
| Other amounts receivable | 41 | €353 | €3,711 | +€3,357 | +950% |
| Cash at bank and in hand | 54/58 | €87,493 | €62,149 | -€25,343 | -29.0% |
| Deferred charges and accrued income | 490/1 | €348 | €206 | -€142 | -40.8% |
| Total equity and liabilities | 10/49 | €119,425 | €96,626 | -€22,798 | -19.1% |
| Equity | 10/15 | €60,605 | €39,958 | -€20,646 | -34.1% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €46,405 | €25,758 | -€20,646 | -44.5% |
| Distributable reserves | 133 | €46,405 | €25,758 | -€20,646 | -44.5% |
| Amounts payable | 17/49 | €58,820 | €56,668 | -€2,152 | -3.7% |
| Amounts payable within one year | 42/48 | €58,820 | €56,236 | -€2,584 | -4.4% |
| Trade debts | 44 | €40,683 | €18,450 | -€22,233 | -54.7% |
| Suppliers | 440/4 | €40,683 | €18,450 | -€22,233 | -54.7% |
| Taxes, remuneration and social security | 45 | €6,797 | €6,714 | -€83 | -1.2% |
| Taxes | 450/3 | €6,797 | €6,714 | -€83 | -1.2% |
| Other amounts payable | 47/48 | €11,340 | €31,073 | +€19,733 | +174% |
| Accrued charges and deferred income | 492/3 | - | €432 | +€432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €613 | -€90 | -12.9% |
| Other operating charges | 640/8 | €675 | €38 | -€637 | -94.4% |
| Gross operating margin | 9900 | €12,264 | €10,683 | -€1,581 | -12.9% |
| Operating profit (loss) | 9901 | €10,885 | €10,032 | -€853 | -7.8% |
| Financial income | 75/76B | €153 | - | -€153 | |
| Recurring financial income | 75 | €153 | - | -€153 | |
| Financial charges | 65/66B | €351 | €853 | +€503 | +143% |
| Recurring financial charges | 65 | €351 | €853 | +€503 | +143% |
| Profit (loss) for the period before taxes | 9903 | €10,688 | €9,179 | -€1,509 | -14.1% |
| Income taxes | 67/77 | €4,067 | €3,270 | -€796 | -19.6% |
| Profit (loss) for the period | 9904 | €6,621 | €5,909 | -€713 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,621 | €5,909 | -€713 | -10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.