INFORMATIQUE ET GESTION: 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.
INFORMATIQUE ET GESTION
Largest movements
- Cash -€2,558
down €2,558 (-44.9%), from €5,701 to €3,143
mainly Net result for the year (-€3,408) and Receivables within one year (-€1,755)
- Receivables within one year +€1,755
up €1,755 (+321.4%), from €546 to €2,301
of which Trade receivables: +€1,650
- Tangible fixed assets -€1,698
down €1,698 (-1.6%), from €104,641 to €102,943
of which Land and buildings: -€1,225
- Profit (loss) carried forward -€3,408
down €3,408 (-102.5%), from -€3,324 to -€6,732
- Accrued charges and deferred income +€1,722
new in 2025: €1,722
- Purchases and services +€2,836
up €2,836 (+21.0%), from €13,498 to €16,334
- Gross operating margin -€2,194
down €2,194 (-47.0%), from €4,667 to €2,473
- Depreciation -€1,339
down €1,339 (-38.9%), from €3,441 to €2,102
- Turnover +€725
up €725 (+4.0%), from €18,082 to €18,807
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 | €110,888 | €108,387 | -€2,501 | -2.3% |
| Fixed assets | 21/28 | €104,641 | €102,943 | -€1,698 | -1.6% |
| Tangible fixed assets | 22/27 | €104,641 | €102,943 | -€1,698 | -1.6% |
| Land and buildings | 22 | €100,253 | €99,028 | -€1,225 | -1.2% |
| Plant, machinery and equipment | 23 | €4,388 | €3,915 | -€473 | -10.8% |
| Current assets | 29/58 | €6,247 | €5,444 | -€803 | -12.9% |
| Amounts receivable within one year | 40/41 | €546 | €2,301 | +€1,755 | +321.4% |
| Trade receivables | 40 | €546 | €2,196 | +€1,650 | +302.2% |
| Other amounts receivable | 41 | - | €105 | +€105 | |
| Cash at bank and in hand | 54/58 | €5,701 | €3,143 | -€2,558 | -44.9% |
| Total equity and liabilities | 10/49 | €110,888 | €108,387 | -€2,501 | -2.3% |
| Equity | 10/15 | €8,460 | €5,052 | -€3,408 | -40.3% |
| Reserves | 13 | €11,784 | €11,784 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,868 | +€1,868 | |
| Reserves not available under the articles | 1311 | - | €1,868 | +€1,868 | |
| Distributable reserves | 133 | €11,784 | €9,916 | -€1,868 | -15.9% |
| Profit (loss) carried forward | 14 | -€3,324 | -€6,732 | -€3,408 | -102.5% |
| Amounts payable | 17/49 | €102,428 | €103,335 | +€907 | +0.9% |
| Amounts payable after more than one year | 17 | €84,574 | €84,574 | = | 0.0% |
| Financial debts | 170/4 | €84,574 | €84,574 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,854 | €17,039 | -€815 | -4.6% |
| Trade debts | 44 | €220 | €303 | +€83 | +37.7% |
| Suppliers | 440/4 | €220 | €303 | +€83 | +37.7% |
| Taxes, remuneration and social security | 45 | €709 | - | -€709 | |
| Taxes | 450/3 | €709 | - | -€709 | |
| Other amounts payable | 47/48 | €16,925 | €16,736 | -€189 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €1,722 | +€1,722 | |
| Turnover | 70 | €18,082 | €18,807 | +€725 | +4.0% |
| Non-recurring operating income | 76A | €83 | - | -€83 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,498 | €16,334 | +€2,836 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,441 | €2,102 | -€1,339 | -38.9% |
| Other operating charges | 640/8 | €3,624 | €3,737 | +€113 | +3.1% |
| Non-recurring operating charges | 66A | €109 | - | -€109 | |
| Gross operating margin | 9900 | €4,667 | €2,473 | -€2,194 | -47.0% |
| Operating profit (loss) | 9901 | -€2,507 | -€3,366 | -€859 | -34.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +5.0% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,546 | -€3,408 | -€862 | -33.9% |
| Profit (loss) for the period | 9904 | -€2,546 | -€3,408 | -€862 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,546 | -€3,408 | -€862 | -33.9% |
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 12 October 2026 via checked.be.