MS Informatique: 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.
MS Informatique
Largest movements
- Receivables within one year -€7,577
down €7,577 (-79.7%), from €9,513 to €1,935
of which Other amounts receivable: -€7,013
- Cash -€4,930
down €4,930 (-71.8%), from €6,865 to €1,936
mainly Other debts (-€7,157) and Net result for the year (-€5,056)
- Tangible fixed assets -€1,977
down €1,977 (-3.2%), from €60,908 to €58,931
of which Land and buildings: -€6,228
- Other debts -€7,157
down €7,157 (-79.5%), from €9,000 to €1,843
- Profit (loss) carried forward -€5,056
down €5,056 (-13.2%), from €38,388 to €33,333
- Reserves -€1,739
down €1,739 (-23.6%), from €7,373 to €5,633
- Trade debts -€1,674
down €1,674 (-50.5%), from €3,316 to €1,642
- Advances received +€1,516
new in 2025: €1,516
- Gross operating margin +€1,086
up €1,086 (+40.2%), from €2,704 to €3,790
- Depreciation +€712
up €712 (+11.7%), from €6,094 to €6,806
- Financial charges -€192
down €192 (-55.4%), from €346 to €154
- Other operating charges +€185
up €185 (+12.3%), from €1,504 to €1,689
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 | €77,286 | €62,802 | -€14,484 | -18.7% |
| Fixed assets | 21/28 | €60,908 | €58,931 | -€1,977 | -3.2% |
| Tangible fixed assets | 22/27 | €60,908 | €58,931 | -€1,977 | -3.2% |
| Land and buildings | 22 | €60,888 | €54,660 | -€6,228 | -10.2% |
| Furniture and vehicles | 24 | €20 | €4,270 | +€4,250 | +21305.6% |
| Current assets | 29/58 | €16,378 | €3,871 | -€12,507 | -76.4% |
| Amounts receivable within one year | 40/41 | €9,513 | €1,935 | -€7,577 | -79.7% |
| Trade receivables | 40 | €2,301 | €1,737 | -€564 | -24.5% |
| Other amounts receivable | 41 | €7,211 | €198 | -€7,013 | -97.3% |
| Cash at bank and in hand | 54/58 | €6,865 | €1,936 | -€4,930 | -71.8% |
| Total equity and liabilities | 10/49 | €77,286 | €62,802 | -€14,484 | -18.7% |
| Equity | 10/15 | €64,361 | €57,566 | -€6,795 | -10.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,373 | €5,633 | -€1,739 | -23.6% |
| Distributable reserves | 133 | €7,373 | €5,633 | -€1,739 | -23.6% |
| Profit (loss) carried forward | 14 | €38,388 | €33,333 | -€5,056 | -13.2% |
| Amounts payable | 17/49 | €12,925 | €5,235 | -€7,689 | -59.5% |
| Amounts payable within one year | 42/48 | €12,925 | €5,235 | -€7,689 | -59.5% |
| Trade debts | 44 | €3,316 | €1,642 | -€1,674 | -50.5% |
| Suppliers | 440/4 | €3,316 | €1,642 | -€1,674 | -50.5% |
| Advances received on contracts in progress | 46 | - | €1,516 | +€1,516 | |
| Taxes, remuneration and social security | 45 | €608 | €235 | -€374 | -61.5% |
| Taxes | 450/3 | €608 | €235 | -€374 | -61.5% |
| Other amounts payable | 47/48 | €9,000 | €1,843 | -€7,157 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,094 | €6,806 | +€712 | +11.7% |
| Other operating charges | 640/8 | €1,504 | €1,689 | +€185 | +12.3% |
| Gross operating margin | 9900 | €2,704 | €3,790 | +€1,086 | +40.2% |
| Operating profit (loss) | 9901 | -€4,894 | -€4,705 | +€189 | +3.9% |
| Financial charges | 65/66B | €346 | €154 | -€192 | -55.4% |
| Recurring financial charges | 65 | €346 | €154 | -€192 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,240 | -€4,859 | +€381 | +7.3% |
| Income taxes | 67/77 | €185 | €196 | +€12 | +6.2% |
| Profit (loss) for the period | 9904 | -€5,425 | -€5,056 | +€370 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,425 | -€5,056 | +€370 | +6.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.