ALTERNATIVE IT CONSULTING: 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.
ALTERNATIVE IT CONSULTING
Largest movements
- Cash +€31,812
up €31,812 (+5.4%), from €587,574 to €619,386
mainly Net result for the year (+€59,409) and Depreciation (+€8,419)
- Receivables within one year +€22,591
up €22,591 (+125%), from €18,136 to €40,726
of which Trade receivables: +€13,701
- Reserves +€59,409
up €59,409 (+8.3%), from €718,653 to €778,062
of which Distributable reserves: +€59,409
- Provisions -€16,631
no longer reported in 2025 (was €16,631)
- Gross operating margin -€46,937
down €46,937 (-32.7%), from €143,504 to €96,567
- Taxes -€16,782
down €16,782 (-43.0%), from €39,058 to €22,276
- Provisions +€3,076
up €3,076 (+15.6%), from -€19,707 to -€16,631
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 | €802,463 | €847,300 | +€44,836 | +5.6% |
| Fixed assets | 21/28 | €195,607 | €187,188 | -€8,419 | -4.3% |
| Tangible fixed assets | 22/27 | €195,607 | €187,188 | -€8,419 | -4.3% |
| Land and buildings | 22 | €195,607 | €187,188 | -€8,419 | -4.3% |
| Current assets | 29/58 | €606,856 | €660,112 | +€53,256 | +8.8% |
| Amounts receivable within one year | 40/41 | €18,136 | €40,726 | +€22,591 | +125% |
| Trade receivables | 40 | €18,116 | €31,817 | +€13,701 | +75.6% |
| Other amounts receivable | 41 | €19 | €8,909 | +€8,890 | +45,823% |
| Cash at bank and in hand | 54/58 | €587,574 | €619,386 | +€31,812 | +5.4% |
| Deferred charges and accrued income | 490/1 | €1,147 | - | -€1,147 | |
| Total equity and liabilities | 10/49 | €802,463 | €847,300 | +€44,836 | +5.6% |
| Equity | 10/15 | €737,253 | €796,662 | +€59,409 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €718,653 | €778,062 | +€59,409 | +8.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €716,793 | €776,202 | +€59,409 | +8.3% |
| Provisions and deferred taxes | 16 | €16,631 | - | -€16,631 | |
| Provisions for liabilities and charges | 160/5 | €16,631 | - | -€16,631 | |
| Environmental obligations | 163 | €16,631 | - | -€16,631 | |
| Amounts payable | 17/49 | €48,579 | €50,638 | +€2,059 | +4.2% |
| Amounts payable within one year | 42/48 | €48,579 | €50,638 | +€2,059 | +4.2% |
| Trade debts | 44 | €836 | €3,869 | +€3,033 | +363% |
| Suppliers | 440/4 | €836 | €3,869 | +€3,033 | +363% |
| Taxes, remuneration and social security | 45 | €16,287 | €15,581 | -€706 | -4.3% |
| Taxes | 450/3 | €16,287 | €15,581 | -€706 | -4.3% |
| Other amounts payable | 47/48 | €31,456 | €31,188 | -€268 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,419 | €8,419 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€19,707 | -€16,631 | +€3,076 | +15.6% |
| Other operating charges | 640/8 | €1,540 | €1,561 | +€21 | +1.4% |
| Gross operating margin | 9900 | €143,504 | €96,567 | -€46,937 | -32.7% |
| Operating profit (loss) | 9901 | €153,251 | €103,218 | -€50,034 | -32.6% |
| Financial income | 75/76B | €4,909 | €3,957 | -€951 | -19.4% |
| Recurring financial income | 75 | €4,909 | €3,957 | -€951 | -19.4% |
| Financial charges | 65/66B | €24,744 | €25,490 | +€747 | +3.0% |
| Recurring financial charges | 65 | €24,744 | €25,490 | +€747 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €133,417 | €81,685 | -€51,732 | -38.8% |
| Income taxes | 67/77 | €39,058 | €22,276 | -€16,782 | -43.0% |
| Profit (loss) for the period | 9904 | €94,358 | €59,409 | -€34,950 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,358 | €59,409 | -€34,950 | -37.0% |
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 25 October 2026 via checked.be.