Involved: 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
Involved
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€121,606
2024 · €40,409-€162,015
Equity
€156,984
2024 · €278,590-€121,606
Cash
€8,519
2024 · €9,028-€508
Balance sheet total
€439,513
2024 · €740,645-€301,133
Largest movements
Assets
- Receivables within one year -€305,935
down €305,935 (-44.3%), from €691,293 to €385,358
of which Other amounts receivable: -€175,905
Equity and liabilities
- Trade debts -€181,129
down €181,129 (-53.4%), from €339,332 to €158,202
- Reserves -€122,000
down €122,000 (-56.4%), from €216,200 to €94,200
of which Distributable reserves: -€122,000
Income statement
- Turnover -€1.1m
down €1.1m (-26.2%), from €4.1m to €3.0m
- Purchases and services -€1.0m
down €1.0m (-32.1%), from €3.2m to €2.2m
- Staff costs +€130,154
up €130,154 (+15.8%), from €822,152 to €952,305
- Gross operating margin -€41,396
down €41,396 (-4.5%), from €924,028 to €882,632
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
€40,409
Gross operating margin
-€41,396
Staff costs
-€130,154
Depreciation
-€3,325
Write-downs
-€849
Other operating charges
+€21
Other operating items
-€274
Financial income
+€23
Financial charges
-€7,723
Taxes
+€21,661
Result 2025
-€121,606
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.
From operations
+€15,966
Investment
-€16,474
Financing
€0
Cash 2024
€9,028
From operations (derived)
+€15,966
Net result for the year
-€121,606
Depreciation
+€14,882
Receivables within one year
+€305,935
Deferred charges and accrued income
-€3,718
Provisions
+€849
Trade debts
-€181,129
Tax, wage and social debts
+€754
Investment (derived)
-€16,474
Investment in fixed assets (net)
-€16,474
Cash 2025
€8,519
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €740,645 | €439,513 | -€301,133 | -40.7% |
| Fixed assets | 21/28 | €27,578 | €29,171 | +€1,592 | +5.8% |
| Tangible fixed assets | 22/27 | €27,578 | €29,171 | +€1,592 | +5.8% |
| Plant, machinery and equipment | 23 | €27,578 | €29,171 | +€1,592 | +5.8% |
| Current assets | 29/58 | €713,067 | €410,342 | -€302,725 | -42.5% |
| Amounts receivable within one year | 40/41 | €691,293 | €385,358 | -€305,935 | -44.3% |
| Trade receivables | 40 | €484,218 | €354,188 | -€130,029 | -26.9% |
| Other amounts receivable | 41 | €207,075 | €31,170 | -€175,905 | -84.9% |
| Cash at bank and in hand | 54/58 | €9,028 | €8,519 | -€508 | -5.6% |
| Deferred charges and accrued income | 490/1 | €12,747 | €16,465 | +€3,718 | +29.2% |
| Total equity and liabilities | 10/49 | €740,645 | €439,513 | -€301,133 | -40.7% |
| Equity | 10/15 | €278,590 | €156,984 | -€121,606 | -43.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €216,200 | €94,200 | -€122,000 | -56.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | €88,000 | -€122,000 | -58.1% |
| Profit (loss) carried forward | 14 | €390 | €784 | +€394 | +101.0% |
| Provisions and deferred taxes | 16 | - | €849 | +€849 | |
| Provisions for liabilities and charges | 160/5 | - | €849 | +€849 | |
| Pensions and similar obligations | 160 | - | €849 | +€849 | |
| Amounts payable | 17/49 | €462,055 | €281,680 | -€180,376 | -39.0% |
| Amounts payable within one year | 42/48 | €462,055 | €281,680 | -€180,376 | -39.0% |
| Trade debts | 44 | €339,332 | €158,202 | -€181,129 | -53.4% |
| Suppliers | 440/4 | €339,332 | €158,202 | -€181,129 | -53.4% |
| Taxes, remuneration and social security | 45 | €122,724 | €123,477 | +€754 | +0.6% |
| Taxes | 450/3 | €31,930 | €22,945 | -€8,985 | -28.1% |
| Remuneration and social security | 454/9 | €90,794 | €100,533 | +€9,739 | +10.7% |
| Turnover | 70 | €4,088,682 | €3,017,863 | -€1.1m | -26.2% |
| Non-recurring operating income | 76A | - | €75 | +€75 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,191,030 | €2,166,433 | -€1.0m | -32.1% |
| Remuneration, social security and pensions | 62 | €822,152 | €952,305 | +€130,154 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,557 | €14,882 | +€3,325 | +28.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €849 | +€849 | |
| Other operating charges | 640/8 | €4,827 | €4,806 | -€21 | -0.4% |
| Non-recurring operating charges | 66A | €57 | €331 | +€274 | +478.9% |
| Gross operating margin | 9900 | €924,028 | €882,632 | -€41,396 | -4.5% |
| Operating profit (loss) | 9901 | €85,435 | -€90,542 | -€175,977 | |
| Financial income | 75/76B | €206 | €230 | +€23 | +11.4% |
| Recurring financial income | 75 | €206 | €230 | +€23 | +11.4% |
| Financial charges | 65/66B | €21,066 | €28,789 | +€7,723 | +36.7% |
| Recurring financial charges | 65 | €21,066 | €28,789 | +€7,723 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €64,575 | -€119,102 | -€183,676 | |
| Income taxes | 67/77 | €24,166 | €2,504 | -€21,661 | -89.6% |
| Profit (loss) for the period | 9904 | €40,409 | -€121,606 | -€162,015 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,409 | -€121,606 | -€162,015 |
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 9 October 2026 via checked.be.