one2three: 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
one2three
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€203,968
2024 · -€275,479+€71,511
Equity
€129,283
2024 · €333,251-€203,968
Cash
€70,948
2024 · €61,372+€9,576
Balance sheet total
€1.4m
2024 · €1.5m-€75,077
Largest movements
Assets
- Intangible fixed assets -€176,188
down €176,188 (-15.4%), from €1.1m to €965,244
- Stocks and contracts +€56,065
up €56,065 (+90.8%), from €61,749 to €117,814
- Receivables within one year +€32,351
up €32,351 (+19.1%), from €169,304 to €201,654
of which Trade receivables: +€28,928
Equity and liabilities
- Debts after one year +€213,138
up €213,138 (+54.7%), from €389,718 to €602,857
of which Financial debts: +€213,138
- Short-term financial debts -€212,248
down €212,248 (-66.7%), from €317,978 to €105,730
- Profit (loss) carried forward -€148,994
down €148,994 (-6.5%), from -€2.3m to -€2.4m
- Accrued charges and deferred income +€64,705
up €64,705 (+169%), from €38,199 to €102,903
- Current portion of long-term debt +€59,514
up €59,514 (+43.2%), from €137,731 to €197,244
Income statement
- Gross operating margin +€128,608
up €128,608 (+17.0%), from €758,352 to €886,961
- Financial charges +€44,884
up €44,884 (+66.2%), from €67,778 to €112,663
- Staff costs -€43,135
down €43,135 (-7.4%), from €583,128 to €539,993
- Other operating charges -€11,160
down €11,160 (-29.6%), from €37,672 to €26,512
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
-€275,479
Gross operating margin
+€128,608
Staff costs
+€43,135
Depreciation
+€4,364
Write-downs
+€1,315
Provisions
-€2,000
Other operating charges
+€11,160
Other operating items
-€69,934
Financial income
-€420
Financial charges
-€44,884
Taxes
+€168
Result 2025
-€203,968
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€71,493
Investment
-€122,320
Financing
+€60,404
Cash 2024
€61,372
From operations (derived)
+€71,493
Net result for the year
-€203,968
Depreciation
+€299,679
Stocks and contracts
-€56,065
Receivables within one year
-€32,351
Deferred charges and accrued income
-€4,290
Provisions
+€2,000
Trade debts
-€31,861
Tax, wage and social debts
+€19,274
Other debts
+€14,371
Accrued charges and deferred income
+€64,705
Investment (derived)
-€122,320
Investment in fixed assets (net)
-€122,320
Financing
+€60,404
Debts after one year
+€213,138
Current portion of long-term debt
+€59,514
Short-term financial debts
-€212,248
Cash 2025
€70,948
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,457,273 | €1,382,196 | -€75,077 | -5.2% |
| Fixed assets | 21/28 | €1,156,870 | €979,511 | -€177,359 | -15.3% |
| Intangible fixed assets | 21 | €1,141,433 | €965,244 | -€176,188 | -15.4% |
| Tangible fixed assets | 22/27 | €15,437 | €9,522 | -€5,916 | -38.3% |
| Plant, machinery and equipment | 23 | €7,493 | €5,175 | -€2,318 | -30.9% |
| Furniture and vehicles | 24 | €7,945 | €4,347 | -€3,598 | -45.3% |
| Financial fixed assets | 28 | - | €4,745 | +€4,745 | |
| Current assets | 29/58 | €300,403 | €402,685 | +€102,282 | +34.0% |
| Stocks and contracts in progress | 3 | €61,749 | €117,814 | +€56,065 | +90.8% |
| Stocks | 30/36 | €61,749 | €117,814 | +€56,065 | +90.8% |
| Amounts receivable within one year | 40/41 | €169,304 | €201,654 | +€32,351 | +19.1% |
| Trade receivables | 40 | €167,521 | €196,449 | +€28,928 | +17.3% |
| Other amounts receivable | 41 | €1,782 | €5,205 | +€3,423 | +192% |
| Cash at bank and in hand | 54/58 | €61,372 | €70,948 | +€9,576 | +15.6% |
| Deferred charges and accrued income | 490/1 | €7,978 | €12,268 | +€4,290 | +53.8% |
| Total equity and liabilities | 10/49 | €1,457,273 | €1,382,196 | -€75,077 | -5.2% |
| Equity | 10/15 | €333,251 | €129,283 | -€203,968 | -61.2% |
| Contributions | 10/11 | €2,126,025 | €2,126,025 | = | 0.0% |
| Capital | 10 | €2,126,025 | €2,126,025 | = | 0.0% |
| Issued capital | 100 | €2,126,025 | €2,126,025 | = | 0.0% |
| Reserves | 13 | €490,099 | €435,125 | -€54,974 | -11.2% |
| Tax-exempt reserves | 132 | €490,099 | €435,125 | -€54,974 | -11.2% |
| Profit (loss) carried forward | 14 | -€2,282,874 | -€2,431,868 | -€148,994 | -6.5% |
| Provisions and deferred taxes | 16 | - | €2,000 | +€2,000 | |
| Provisions for liabilities and charges | 160/5 | - | €2,000 | +€2,000 | |
| Major repairs and maintenance | 162 | - | €2,000 | +€2,000 | |
| Amounts payable | 17/49 | €1,124,022 | €1,250,914 | +€126,892 | +11.3% |
| Amounts payable after more than one year | 17 | €389,718 | €602,857 | +€213,138 | +54.7% |
| Financial debts | 170/4 | €373,178 | €586,317 | +€213,138 | +57.1% |
| Other amounts payable | 178/9 | €16,540 | €16,540 | = | 0.0% |
| Amounts payable within one year | 42/48 | €696,105 | €545,153 | -€150,951 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €137,731 | €197,244 | +€59,514 | +43.2% |
| Financial debts | 43 | €317,978 | €105,730 | -€212,248 | -66.7% |
| Credit institutions | 430/8 | €317,978 | €105,730 | -€212,248 | -66.7% |
| Trade debts | 44 | €136,043 | €104,183 | -€31,861 | -23.4% |
| Suppliers | 440/4 | €136,043 | €104,183 | -€31,861 | -23.4% |
| Taxes, remuneration and social security | 45 | €86,304 | €105,578 | +€19,274 | +22.3% |
| Taxes | 450/3 | €30,805 | €54,176 | +€23,371 | +75.9% |
| Remuneration and social security | 454/9 | €55,499 | €51,402 | -€4,098 | -7.4% |
| Other amounts payable | 47/48 | €18,048 | €32,419 | +€14,371 | +79.6% |
| Accrued charges and deferred income | 492/3 | €38,199 | €102,903 | +€64,705 | +169% |
| Remuneration, social security and pensions | 62 | €583,128 | €539,993 | -€43,135 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304,043 | €299,679 | -€4,364 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €657 | -€657 | -€1,315 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €37,672 | €26,512 | -€11,160 | -29.6% |
| Non-recurring operating charges | 66A | €43,016 | €112,950 | +€69,934 | +163% |
| Gross operating margin | 9900 | €758,352 | €886,961 | +€128,608 | +17.0% |
| Operating profit (loss) | 9901 | -€210,164 | -€93,516 | +€116,648 | +55.5% |
| Financial income | 75/76B | €3,771 | €3,350 | -€420 | -11.1% |
| Recurring financial income | 75 | €3,771 | €3,350 | -€420 | -11.1% |
| Financial charges | 65/66B | €67,778 | €112,663 | +€44,884 | +66.2% |
| Recurring financial charges | 65 | €67,778 | €112,663 | +€44,884 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | -€274,172 | -€202,829 | +€71,343 | +26.0% |
| Income taxes | 67/77 | €1,308 | €1,140 | -€168 | -12.8% |
| Profit (loss) for the period | 9904 | -€275,479 | -€203,968 | +€71,511 | +26.0% |
| Transfer from tax-exempt reserves | 789 | €54,974 | €54,974 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€220,505 | -€148,994 | +€71,511 | +32.4% |
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 14 October 2026 via checked.be.