ABC IT & Web Solutions: 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.
ABC IT & Web Solutions
Largest movements
- Cash +€7,985
up €7,985 (+11.5%), from €69,207 to €77,192
mainly Net result for the year (+€8,034) and Other debts (+€5,097)
- Receivables within one year +€2,636
up €2,636 (+6.7%), from €39,108 to €41,744
of which Trade receivables: +€6,103
- Stocks and contracts -€2,314
down €2,314 (-36.3%), from €6,368 to €4,053
of which Contracts in progress: -€2,423
- Tangible fixed assets -€1,540
down €1,540 (-60.8%), from €2,533 to €993
- Other debts +€5,097
up €5,097 (+14.8%), from €34,508 to €39,605
- Trade debts +€3,837
up €3,837 (+301.8%), from €1,271 to €5,108
- Tax, wage and social debts -€2,659
down €2,659 (-23.0%), from €11,568 to €8,909
of which Taxes: -€2,648
- Gross operating margin -€3,068
down €3,068 (-15.0%), from €20,419 to €17,351
- Financial charges +€850
up €850 (+30.9%), from €2,750 to €3,600
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 | €118,006 | €124,755 | +€6,749 | +5.7% |
| Fixed assets | 21/28 | €2,533 | €993 | -€1,540 | -60.8% |
| Tangible fixed assets | 22/27 | €2,533 | €993 | -€1,540 | -60.8% |
| Furniture and vehicles | 24 | €2,533 | €993 | -€1,540 | -60.8% |
| Current assets | 29/58 | €115,474 | €123,762 | +€8,289 | +7.2% |
| Stocks and contracts in progress | 3 | €6,368 | €4,053 | -€2,314 | -36.3% |
| Stocks | 30/36 | €1,052 | €1,160 | +€109 | +10.3% |
| Contracts in progress | 37 | €5,316 | €2,893 | -€2,423 | -45.6% |
| Amounts receivable within one year | 40/41 | €39,108 | €41,744 | +€2,636 | +6.7% |
| Trade receivables | 40 | €35,117 | €41,219 | +€6,103 | +17.4% |
| Other amounts receivable | 41 | €3,991 | €525 | -€3,466 | -86.9% |
| Cash at bank and in hand | 54/58 | €69,207 | €77,192 | +€7,985 | +11.5% |
| Deferred charges and accrued income | 490/1 | €791 | €773 | -€18 | -2.3% |
| Total equity and liabilities | 10/49 | €118,006 | €124,755 | +€6,749 | +5.7% |
| Equity | 10/15 | €69,456 | €69,490 | +€34 | 0.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €18,300 | €18,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,300 | €18,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,156 | €1,190 | +€34 | +2.9% |
| Amounts payable | 17/49 | €48,550 | €55,265 | +€6,715 | +13.8% |
| Amounts payable within one year | 42/48 | €47,347 | €53,622 | +€6,275 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,271 | €5,108 | +€3,837 | +301.8% |
| Suppliers | 440/4 | €1,271 | €5,108 | +€3,837 | +301.8% |
| Taxes, remuneration and social security | 45 | €11,568 | €8,909 | -€2,659 | -23.0% |
| Taxes | 450/3 | €8,043 | €5,395 | -€2,648 | -32.9% |
| Remuneration and social security | 454/9 | €3,525 | €3,514 | -€11 | -0.3% |
| Other amounts payable | 47/48 | €34,508 | €39,605 | +€5,097 | +14.8% |
| Accrued charges and deferred income | 492/3 | €1,203 | €1,643 | +€440 | +36.5% |
| Non-recurring operating income | 76A | €13,575 | €0 | -€13,575 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,540 | €1,540 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €877 | €989 | +€111 | +12.7% |
| Gross operating margin | 9900 | €20,419 | €17,351 | -€3,068 | -15.0% |
| Operating profit (loss) | 9901 | €18,001 | €14,822 | -€3,180 | -17.7% |
| Financial income | 75/76B | €358 | €411 | +€53 | +14.9% |
| Recurring financial income | 75 | €358 | €411 | +€53 | +14.9% |
| Financial charges | 65/66B | €2,750 | €3,600 | +€850 | +30.9% |
| Recurring financial charges | 65 | €2,750 | €3,600 | +€850 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €15,609 | €11,633 | -€3,977 | -25.5% |
| Income taxes | 67/77 | €3,617 | €3,599 | -€18 | -0.5% |
| Profit (loss) for the period | 9904 | €11,993 | €8,034 | -€3,959 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,993 | €8,034 | -€3,959 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.