5forIT: 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.
5forIT
Largest movements
- Receivables after one year -€107,280
down €107,280 (-53.6%), from €200,000 to €92,720
- Cash +€23,722
up €23,722 (+36.0%), from €65,873 to €89,595
mainly Receivables after one year (+€107,280) and Net result for the year (+€64,042)
- Receivables within one year -€4,131
down €4,131 (-11.4%), from €36,098 to €31,968
of which Other amounts receivable: -€10,178
- Reserves -€89,222
down €89,222 (-30.8%), from €289,469 to €200,247
of which Distributable reserves: -€89,222
- Gross operating margin -€6,632
down €6,632 (-6.9%), from €95,690 to €89,058
- Financial income -€2,805
down €2,805 (-31.7%), from €8,840 to €6,035
- Taxes -€2,266
down €2,266 (-8.3%), from €27,220 to €24,954
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 | €308,250 | €219,550 | -€88,700 | -28.8% |
| Fixed assets | 21/28 | €2,485 | €1,505 | -€980 | -39.4% |
| Tangible fixed assets | 22/27 | €2,485 | €1,505 | -€980 | -39.4% |
| Plant, machinery and equipment | 23 | €519 | €166 | -€354 | -68.1% |
| Furniture and vehicles | 24 | €1,965 | €1,339 | -€626 | -31.8% |
| Current assets | 29/58 | €305,765 | €218,045 | -€87,720 | -28.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €92,720 | -€107,280 | -53.6% |
| Other amounts receivable | 291 | €200,000 | €92,720 | -€107,280 | -53.6% |
| Amounts receivable within one year | 40/41 | €36,098 | €31,968 | -€4,131 | -11.4% |
| Trade receivables | 40 | €25,920 | €31,968 | +€6,048 | +23.3% |
| Other amounts receivable | 41 | €10,178 | - | -€10,178 | |
| Cash at bank and in hand | 54/58 | €65,873 | €89,595 | +€23,722 | +36.0% |
| Deferred charges and accrued income | 490/1 | €3,793 | €3,762 | -€31 | -0.8% |
| Total equity and liabilities | 10/49 | €308,250 | €219,550 | -€88,700 | -28.8% |
| Equity | 10/15 | €295,669 | €206,447 | -€89,222 | -30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €289,469 | €200,247 | -€89,222 | -30.8% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €284,469 | €195,247 | -€89,222 | -31.4% |
| Amounts payable | 17/49 | €12,581 | €13,103 | +€522 | +4.2% |
| Amounts payable within one year | 42/48 | €12,581 | €13,103 | +€522 | +4.2% |
| Trade debts | 44 | €1,552 | €1,297 | -€255 | -16.4% |
| Suppliers | 440/4 | €1,552 | €1,297 | -€255 | -16.4% |
| Taxes, remuneration and social security | 45 | €11,029 | €10,364 | -€665 | -6.0% |
| Taxes | 450/3 | €11,029 | €10,364 | -€665 | -6.0% |
| Other amounts payable | 47/48 | - | €1,443 | +€1,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,751 | €980 | -€771 | -44.1% |
| Other operating charges | 640/8 | €1,287 | €1,141 | -€146 | -11.4% |
| Gross operating margin | 9900 | €95,690 | €89,058 | -€6,632 | -6.9% |
| Operating profit (loss) | 9901 | €92,652 | €86,938 | -€5,714 | -6.2% |
| Financial income | 75/76B | €8,840 | €6,035 | -€2,805 | -31.7% |
| Recurring financial income | 75 | €8,840 | €6,035 | -€2,805 | -31.7% |
| Financial charges | 65/66B | €4,582 | €3,977 | -€604 | -13.2% |
| Recurring financial charges | 65 | €4,582 | €3,977 | -€604 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €96,911 | €88,996 | -€7,915 | -8.2% |
| Income taxes | 67/77 | €27,220 | €24,954 | -€2,266 | -8.3% |
| Profit (loss) for the period | 9904 | €69,691 | €64,042 | -€5,649 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,691 | €64,042 | -€5,649 | -8.1% |
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 8 October 2026 via checked.be.