INFORMATIQUE PROGRAMMATION ANALYSE CONCEPTION: 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.
INFORMATIQUE PROGRAMMATION ANALYSE CONCEPTION
Largest movements
- Tangible fixed assets +€20,158
up €20,158 (+22.0%), from €91,672 to €111,830
of which Other tangible fixed assets: +€17,667
- Cash -€18,626
down €18,626 (-96.3%), from €19,350 to €724
mainly Debts after one year (-€86,360) and Contributions, distributions and other (-€59,714)
- Current investments -€10,965
down €10,965 (-96.8%), from €11,323 to €358
- Receivables within one year +€9,324
up €9,324 (+3.8%), from €243,911 to €253,235
of which Trade receivables: +€35,399
- Debts after one year -€86,360
down €86,360 (-28.4%), from €304,346 to €217,986
- Tax, wage and social debts +€39,810
up €39,810 (+53.6%), from €74,230 to €114,040
of which Taxes: +€29,563
- Current portion of long-term debt +€36,580
up €36,580 (+48.8%), from €74,958 to €111,538
- Profit (loss) carried forward +€17,216
up €17,216 (+26.0%), from €66,300 to €83,516
- Staff costs -€12,746
down €12,746 (-6.3%), from €201,036 to €188,290
- Gross operating margin -€11,281
down €11,281 (-3.2%), from €348,744 to €337,463
- Financial charges +€10,767
up €10,767 (+94.4%), from €11,407 to €22,173
of which Financial charges: +€6,379
- Other operating charges -€4,719
down €4,719 (-38.2%), from €12,362 to €7,643
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 | €656,311 | €659,144 | +€2,833 | +0.4% |
| Fixed assets | 21/28 | €92,422 | €112,580 | +€20,158 | +21.8% |
| Tangible fixed assets | 22/27 | €91,672 | €111,830 | +€20,158 | +22.0% |
| Land and buildings | 22 | €59,405 | €56,105 | -€3,300 | -5.6% |
| Furniture and vehicles | 24 | €23,438 | €29,229 | +€5,790 | +24.7% |
| Other tangible fixed assets | 26 | €8,829 | €26,496 | +€17,667 | +200.1% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €563,889 | €546,564 | -€17,325 | -3.1% |
| Stocks and contracts in progress | 3 | €278,438 | €278,438 | = | 0.0% |
| Stocks | 30/36 | €278,438 | €278,438 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €243,911 | €253,235 | +€9,324 | +3.8% |
| Trade receivables | 40 | €118,678 | €154,077 | +€35,399 | +29.8% |
| Other amounts receivable | 41 | €125,232 | €99,158 | -€26,074 | -20.8% |
| Current investments | 50/53 | €11,323 | €358 | -€10,965 | -96.8% |
| Cash at bank and in hand | 54/58 | €19,350 | €724 | -€18,626 | -96.3% |
| Deferred charges and accrued income | 490/1 | €10,867 | €13,809 | +€2,942 | +27.1% |
| Total equity and liabilities | 10/49 | €656,311 | €659,144 | +€2,833 | +0.4% |
| Equity | 10/15 | €86,759 | €103,975 | +€17,216 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 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 | €66,300 | €83,516 | +€17,216 | +26.0% |
| Amounts payable | 17/49 | €569,552 | €555,169 | -€14,383 | -2.5% |
| Amounts payable after more than one year | 17 | €304,346 | €217,986 | -€86,360 | -28.4% |
| Financial debts | 170/4 | €304,346 | €217,986 | -€86,360 | -28.4% |
| Amounts payable within one year | 42/48 | €265,206 | €337,182 | +€71,976 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €74,958 | €111,538 | +€36,580 | +48.8% |
| Financial debts | 43 | €7,032 | €4,907 | -€2,126 | -30.2% |
| Credit institutions | 430/8 | €7,032 | €4,907 | -€2,126 | -30.2% |
| Trade debts | 44 | €104,558 | €100,066 | -€4,493 | -4.3% |
| Suppliers | 440/4 | €104,558 | €100,066 | -€4,493 | -4.3% |
| Taxes, remuneration and social security | 45 | €74,230 | €114,040 | +€39,810 | +53.6% |
| Taxes | 450/3 | €50,849 | €80,412 | +€29,563 | +58.1% |
| Remuneration and social security | 454/9 | €23,381 | €33,628 | +€10,247 | +43.8% |
| Other amounts payable | 47/48 | €4,428 | €6,632 | +€2,204 | +49.8% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Non-recurring operating income | 76A | €3,581 | €898 | -€2,684 | -74.9% |
| Remuneration, social security and pensions | 62 | €201,036 | €188,290 | -€12,746 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,592 | €12,814 | +€2,221 | +21.0% |
| Other operating charges | 640/8 | €12,362 | €7,643 | -€4,719 | -38.2% |
| Non-recurring operating charges | 66A | - | €480 | +€480 | |
| Gross operating margin | 9900 | €348,744 | €337,463 | -€11,281 | -3.2% |
| Operating profit (loss) | 9901 | €124,753 | €128,236 | +€3,483 | +2.8% |
| Financial income | 75/76B | €2,549 | €5,313 | +€2,763 | +108.4% |
| Recurring financial income | 75 | €2,549 | €5,313 | +€2,763 | +108.4% |
| Financial charges | 65/66B | €11,407 | €22,173 | +€10,767 | +94.4% |
| Recurring financial charges | 65 | €11,407 | €17,786 | +€6,379 | +55.9% |
| Non-recurring financial charges | 66B | - | €4,387 | +€4,387 | |
| Profit (loss) for the period before taxes | 9903 | €115,896 | €111,375 | -€4,521 | -3.9% |
| Income taxes | 67/77 | €37,365 | €34,445 | -€2,920 | -7.8% |
| Profit (loss) for the period | 9904 | €78,531 | €76,931 | -€1,601 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,531 | €76,931 | -€1,601 | -2.0% |
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 7 October 2026 via checked.be.