Better IT Support: 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.
Better IT Support
Largest movements
- Cash +€114,306
up €114,306 (+67.1%), from €170,382 to €284,688
mainly Net result for the year (+€103,241) and Depreciation (+€82,475)
- Tangible fixed assets -€49,113
down €49,113 (-14.7%), from €333,900 to €284,787
of which Furniture and vehicles: -€25,623
- Current investments +€20,000
up €20,000 (+40.0%), from €50,000 to €70,000
- Receivables within one year -€7,736
down €7,736 (-34.3%), from €22,584 to €14,848
of which Trade receivables: -€7,667
- Reserves +€103,241
up €103,241 (+20.0%), from €516,013 to €619,253
of which Non-distributable reserves: +€103,241
- Other debts -€31,194
down €31,194 (-99.1%), from €31,487 to €292
- Gross operating margin +€45,243
up €45,243 (+24.9%), from €181,623 to €226,867
- Taxes +€12,605
up €12,605 (+42.1%), from €29,953 to €42,558
- Depreciation +€6,394
up €6,394 (+8.4%), from €76,081 to €82,475
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 | €584,525 | €659,709 | +€75,184 | +12.9% |
| Fixed assets | 21/28 | €333,900 | €284,787 | -€49,113 | -14.7% |
| Tangible fixed assets | 22/27 | €333,900 | €284,787 | -€49,113 | -14.7% |
| Land and buildings | 22 | €257,015 | €234,599 | -€22,416 | -8.7% |
| Plant, machinery and equipment | 23 | €7,023 | €5,950 | -€1,074 | -15.3% |
| Furniture and vehicles | 24 | €69,862 | €44,239 | -€25,623 | -36.7% |
| Current assets | 29/58 | €250,625 | €374,922 | +€124,297 | +49.6% |
| Amounts receivable within one year | 40/41 | €22,584 | €14,848 | -€7,736 | -34.3% |
| Trade receivables | 40 | €22,514 | €14,848 | -€7,667 | -34.1% |
| Other amounts receivable | 41 | €70 | - | -€70 | |
| Current investments | 50/53 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €170,382 | €284,688 | +€114,306 | +67.1% |
| Deferred charges and accrued income | 490/1 | €7,659 | €5,386 | -€2,273 | -29.7% |
| Total equity and liabilities | 10/49 | €584,525 | €659,709 | +€75,184 | +12.9% |
| Equity | 10/15 | €541,314 | €643,570 | +€102,256 | +18.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €516,013 | €619,253 | +€103,241 | +20.0% |
| Non-distributable reserves | 130/1 | €267,545 | €370,786 | +€103,241 | +38.6% |
| Other | 1319 | €267,545 | €370,786 | +€103,241 | +38.6% |
| Tax-exempt reserves | 132 | €161 | €161 | = | 0.0% |
| Distributable reserves | 133 | €248,306 | €248,306 | = | 0.0% |
| Profit (loss) carried forward | 14 | €934 | €934 | = | 0.0% |
| Investment grants | 15 | €5,817 | €4,833 | -€984 | -16.9% |
| Provisions and deferred taxes | 16 | €1,939 | €1,611 | -€328 | -16.9% |
| Deferred taxes | 168 | €1,939 | €1,611 | -€328 | -16.9% |
| Amounts payable | 17/49 | €41,272 | €14,528 | -€26,744 | -64.8% |
| Amounts payable within one year | 42/48 | €40,579 | €14,044 | -€26,535 | -65.4% |
| Trade debts | 44 | €3,121 | €9,432 | +€6,311 | +202% |
| Suppliers | 440/4 | €3,121 | €9,432 | +€6,311 | +202% |
| Taxes, remuneration and social security | 45 | €5,971 | €4,319 | -€1,652 | -27.7% |
| Taxes | 450/3 | €5,971 | €4,319 | -€1,652 | -27.7% |
| Other amounts payable | 47/48 | €31,487 | €292 | -€31,194 | -99.1% |
| Accrued charges and deferred income | 492/3 | €693 | €484 | -€209 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,081 | €82,475 | +€6,394 | +8.4% |
| Other operating charges | 640/8 | €5,244 | €5,411 | +€166 | +3.2% |
| Non-recurring operating charges | 66A | - | €190 | +€190 | |
| Gross operating margin | 9900 | €181,623 | €226,867 | +€45,243 | +24.9% |
| Operating profit (loss) | 9901 | €100,298 | €138,791 | +€38,493 | +38.4% |
| Financial income | 75/76B | €5,324 | €6,794 | +€1,470 | +27.6% |
| Recurring financial income | 75 | €5,324 | €6,794 | +€1,470 | +27.6% |
| Financial charges | 65/66B | €159 | €115 | -€45 | -28.0% |
| Recurring financial charges | 65 | €159 | €115 | -€45 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €105,462 | €145,470 | +€40,008 | +37.9% |
| Transfer from deferred taxes | 780 | €328 | €328 | = | 0.0% |
| Income taxes | 67/77 | €29,953 | €42,558 | +€12,605 | +42.1% |
| Profit (loss) for the period | 9904 | €75,838 | €103,241 | +€27,403 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,838 | €103,241 | +€27,403 | +36.1% |
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 13 October 2026 via checked.be.