STRATEGIC ICT: 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.
STRATEGIC ICT
Largest movements
- Cash -€31,946
down €31,946 (-64.8%), from €49,319 to €17,372
mainly Receivables within one year (-€23,586) and Deferred charges and accrued income (-€7,549)
- Receivables within one year +€23,586
up €23,586 (+211%), from €11,156 to €34,742
of which Trade receivables: +€21,215
- Deferred charges and accrued income +€7,549
up €7,549 (+1,637%), from €461 to €8,010
- Tangible fixed assets +€2,413
up €2,413 (+33.5%), from €7,193 to €9,606
of which Furniture and vehicles: +€2,688
- Trade debts +€6,289
up €6,289 (+2,516%), from €250 to €6,539
- Other debts -€5,763
down €5,763 (-15.7%), from €36,813 to €31,050
- Profit (loss) carried forward +€2,851
new in 2025: €2,851
- Accrued charges and deferred income -€1,700
down €1,700 (-40.5%), from €4,200 to €2,500
- Gross operating margin -€30,686
down €30,686 (-68.5%), from €44,776 to €14,090
- Taxes -€4,362
down €4,362 (-49.5%), from €8,809 to €4,447
- Other operating charges +€2,122
up €2,122 (+204%), from €1,040 to €3,162
- Financial charges +€823
up €823 (+181%), from €454 to €1,277
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,128 | €69,730 | +€1,602 | +2.4% |
| Fixed assets | 21/28 | €7,193 | €9,606 | +€2,413 | +33.5% |
| Tangible fixed assets | 22/27 | €7,193 | €9,606 | +€2,413 | +33.5% |
| Furniture and vehicles | 24 | €4,881 | €7,568 | +€2,688 | +55.1% |
| Other tangible fixed assets | 26 | €2,312 | €2,037 | -€275 | -11.9% |
| Current assets | 29/58 | €60,936 | €60,124 | -€811 | -1.3% |
| Amounts receivable within one year | 40/41 | €11,156 | €34,742 | +€23,586 | +211% |
| Trade receivables | 40 | €9,964 | €31,179 | +€21,215 | +213% |
| Other amounts receivable | 41 | €1,191 | €3,563 | +€2,371 | +199% |
| Cash at bank and in hand | 54/58 | €49,319 | €17,372 | -€31,946 | -64.8% |
| Deferred charges and accrued income | 490/1 | €461 | €8,010 | +€7,549 | +1,637% |
| Total equity and liabilities | 10/49 | €68,128 | €69,730 | +€1,602 | +2.4% |
| Equity | 10/15 | €20,460 | €23,311 | +€2,851 | +13.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,851 | +€2,851 | |
| Amounts payable | 17/49 | €47,668 | €46,419 | -€1,249 | -2.6% |
| Amounts payable within one year | 42/48 | €43,468 | €43,919 | +€451 | +1.0% |
| Trade debts | 44 | €250 | €6,539 | +€6,289 | +2,516% |
| Suppliers | 440/4 | €250 | €6,539 | +€6,289 | +2,516% |
| Taxes, remuneration and social security | 45 | €6,405 | €6,330 | -€75 | -1.2% |
| Taxes | 450/3 | €6,405 | €6,330 | -€75 | -1.2% |
| Other amounts payable | 47/48 | €36,813 | €31,050 | -€5,763 | -15.7% |
| Accrued charges and deferred income | 492/3 | €4,200 | €2,500 | -€1,700 | -40.5% |
| Non-recurring operating income | 76A | - | €553 | +€553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,014 | €2,353 | +€339 | +16.8% |
| Other operating charges | 640/8 | €1,040 | €3,162 | +€2,122 | +204% |
| Gross operating margin | 9900 | €44,776 | €14,090 | -€30,686 | -68.5% |
| Operating profit (loss) | 9901 | €41,721 | €8,574 | -€33,147 | -79.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €454 | €1,277 | +€823 | +181% |
| Recurring financial charges | 65 | €454 | €1,277 | +€823 | +181% |
| Profit (loss) for the period before taxes | 9903 | €41,268 | €7,298 | -€33,970 | -82.3% |
| Income taxes | 67/77 | €8,809 | €4,447 | -€4,362 | -49.5% |
| Profit (loss) for the period | 9904 | €32,459 | €2,851 | -€29,608 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,459 | €2,851 | -€29,608 | -91.2% |
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 29 October 2026 via checked.be.