INFORMATION SYSTEMS ARCHITECTS: 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.
INFORMATION SYSTEMS ARCHITECTS
Largest movements
- Cash -€101,662
down €101,662 (-99.9%), from €101,733 to €71
mainly Other debts (-€98,400) and Accrued charges and deferred income (-€2,729)
- Other debts -€98,400
down €98,400 (-5.5%), from €1.8m to €1.7m
- Accrued charges and deferred income -€2,729
down €2,729 (-100.0%), from €2,729 to €0
- Profit (loss) carried forward -€1,157
down €1,157 (-0.1%), from -€1.7m to -€1.7m
- Financial income -€2,279
down €2,279 (-79.0%), from €2,885 to €606
- Write-downs -€2,224
down €2,224 (-100.0%), from €2,224 to €0
- Financial charges -€2,158
down €2,158 (-72.3%), from €2,985 to €827
- Gross operating margin +€319
up €319 (+58.3%), from -€547 to -€228
- Taxes +€182
new in 2025: €182
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,551 | €7,145 | -€102,405 | -93.5% |
| Current assets | 29/58 | €109,551 | €7,145 | -€102,405 | -93.5% |
| Stocks and contracts in progress | 3 | €6,853 | €6,853 | = | 0.0% |
| Stocks | 30/36 | €6,853 | €6,853 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €879 | €133 | -€746 | -84.9% |
| Other amounts receivable | 41 | €879 | €133 | -€746 | -84.9% |
| Cash at bank and in hand | 54/58 | €101,733 | €71 | -€101,662 | -99.9% |
| Deferred charges and accrued income | 490/1 | €86 | €88 | +€2 | +2.3% |
| Total equity and liabilities | 10/49 | €109,551 | €7,145 | -€102,405 | -93.5% |
| Equity | 10/15 | -€1,693,398 | -€1,694,555 | -€1,157 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,713,849 | -€1,715,006 | -€1,157 | -0.1% |
| Amounts payable | 17/49 | €1,802,949 | €1,701,700 | -€101,249 | -5.6% |
| Amounts payable within one year | 42/48 | €1,800,220 | €1,701,700 | -€98,520 | -5.5% |
| Trade debts | 44 | €520 | €400 | -€120 | -23.1% |
| Suppliers | 440/4 | €520 | €400 | -€120 | -23.1% |
| Other amounts payable | 47/48 | €1,799,700 | €1,701,300 | -€98,400 | -5.5% |
| Accrued charges and deferred income | 492/3 | €2,729 | €0 | -€2,729 | -100.0% |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,224 | €0 | -€2,224 | -100.0% |
| Other operating charges | 640/8 | €593 | €526 | -€67 | -11.3% |
| Gross operating margin | 9900 | -€547 | -€228 | +€319 | +58.3% |
| Operating profit (loss) | 9901 | -€3,364 | -€754 | +€2,610 | +77.6% |
| Financial income | 75/76B | €2,885 | €606 | -€2,279 | -79.0% |
| Recurring financial income | 75 | €2,885 | €606 | -€2,279 | -79.0% |
| Financial charges | 65/66B | €2,985 | €827 | -€2,158 | -72.3% |
| Recurring financial charges | 65 | €2,985 | €827 | -€2,158 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,464 | -€975 | +€2,489 | +71.9% |
| Income taxes | 67/77 | - | €182 | +€182 | |
| Profit (loss) for the period | 9904 | -€3,464 | -€1,157 | +€2,307 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,464 | -€1,157 | +€2,307 | +66.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.