BACK 2 BASICS 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.
BACK 2 BASICS IT CONSULTING
Largest movements
- Tangible fixed assets -€7,674
down €7,674 (-26.5%), from €28,917 to €21,243
of which Leasing and similar rights: -€7,519
- Cash -€5,249
down €5,249 (-23.9%), from €21,933 to €16,684
mainly Contributions, distributions and other (-€7,107) and Debts after one year (-€5,802)
- Receivables within one year -€2,900
down €2,900 (-24.7%), from €11,735 to €8,835
of which Trade receivables: -€5,621
- Reserves -€7,107
down €7,107 (-14.6%), from €48,535 to €41,428
- Debts after one year -€5,802
no longer reported in 2025 (was €5,802)
- Tax, wage and social debts -€3,762
no longer reported in 2025 (was €3,762)
- Other debts +€3,471
up €3,471 (+156%), from €2,219 to €5,690
- Profit (loss) carried forward -€1,963
down €1,963 (-21.4%), from -€9,158 to -€11,121
- Gross operating margin +€7,075
up €7,075 (+214%), from €3,308 to €10,383
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 | €65,268 | €48,942 | -€16,327 | -25.0% |
| Fixed assets | 21/28 | €29,216 | €21,542 | -€7,674 | -26.3% |
| Tangible fixed assets | 22/27 | €28,917 | €21,243 | -€7,674 | -26.5% |
| Furniture and vehicles | 24 | €7,205 | €7,050 | -€155 | -2.2% |
| Leasing and similar rights | 25 | €21,712 | €14,193 | -€7,519 | -34.6% |
| Financial fixed assets | 28 | €299 | €299 | = | 0.0% |
| Current assets | 29/58 | €36,052 | €27,400 | -€8,652 | -24.0% |
| Stocks and contracts in progress | 3 | €1,184 | €655 | -€529 | -44.7% |
| Stocks | 30/36 | €1,184 | €655 | -€529 | -44.7% |
| Amounts receivable within one year | 40/41 | €11,735 | €8,835 | -€2,900 | -24.7% |
| Trade receivables | 40 | €6,863 | €1,242 | -€5,621 | -81.9% |
| Other amounts receivable | 41 | €4,872 | €7,594 | +€2,722 | +55.9% |
| Cash at bank and in hand | 54/58 | €21,933 | €16,684 | -€5,249 | -23.9% |
| Deferred charges and accrued income | 490/1 | €1,201 | €1,226 | +€25 | +2.1% |
| Total equity and liabilities | 10/49 | €65,268 | €48,942 | -€16,327 | -25.0% |
| Equity | 10/15 | €45,576 | €36,506 | -€9,070 | -19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,535 | €41,428 | -€7,107 | -14.6% |
| Distributable reserves | 133 | €48,535 | €41,428 | -€7,107 | -14.6% |
| Profit (loss) carried forward | 14 | -€9,158 | -€11,121 | -€1,963 | -21.4% |
| Amounts payable | 17/49 | €19,692 | €12,435 | -€7,257 | -36.9% |
| Amounts payable after more than one year | 17 | €5,802 | - | -€5,802 | |
| Financial debts | 170/4 | €5,802 | - | -€5,802 | |
| Amounts payable within one year | 42/48 | €13,890 | €12,435 | -€1,454 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €6,785 | €5,802 | -€983 | -14.5% |
| Trade debts | 44 | €1,125 | €944 | -€181 | -16.1% |
| Suppliers | 440/4 | €1,125 | €944 | -€181 | -16.1% |
| Taxes, remuneration and social security | 45 | €3,762 | - | -€3,762 | |
| Taxes | 450/3 | €3,762 | - | -€3,762 | |
| Other amounts payable | 47/48 | €2,219 | €5,690 | +€3,471 | +156% |
| Non-recurring operating income | 76A | - | €1,782 | +€1,782 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,774 | €10,731 | -€43 | -0.4% |
| Other operating charges | 640/8 | €592 | €664 | +€72 | +12.1% |
| Gross operating margin | 9900 | €3,308 | €10,383 | +€7,075 | +214% |
| Operating profit (loss) | 9901 | -€8,059 | -€1,013 | +€7,046 | +87.4% |
| Financial income | 75/76B | €8 | €39 | +€31 | +383% |
| Recurring financial income | 75 | €8 | €39 | +€31 | +383% |
| Financial charges | 65/66B | €917 | €857 | -€59 | -6.5% |
| Recurring financial charges | 65 | €917 | €857 | -€59 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,967 | -€1,831 | +€7,136 | +79.6% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€9,095 | -€1,963 | +€7,132 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,095 | -€1,963 | +€7,132 | +78.4% |
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 19 October 2026 via checked.be.