Birch IT&C: 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.
Birch IT&C
Largest movements
- Cash +€26,571
up €26,571 (+120%), from €22,213 to €48,784
mainly Net result for the year (+€19,728) and Other debts (+€18,027)
- Receivables after one year +€23,919
new in 2025: €23,919
- Stocks and contracts -€4,146
down €4,146 (-60.3%), from €6,876 to €2,730
- Tangible fixed assets +€2,600
new in 2025: €2,600
- Other debts +€18,027
up €18,027 (+217%), from €8,318 to €26,345
- Reserves +€12,858
new in 2025: €12,858
- Tax, wage and social debts +€8,834
up €8,834 (+396%), from €2,230 to €11,065
- Profit (loss) carried forward +€6,870
no longer reported in 2025 (was -€6,870)
- Advances received +€3,800
up €3,800 (+380%), from €1,000 to €4,800
- Other operating charges +€40,459
up €40,459 (+679%), from €5,961 to €46,420
- Gross operating margin +€39,862
up €39,862 (+135%), from €29,565 to €69,427
- Taxes +€1,295
up €1,295 (+959%), from €135 to €1,431
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 | €56,971 | €105,617 | +€48,647 | +85.4% |
| Fixed assets | 21/28 | - | €2,600 | +€2,600 | |
| Tangible fixed assets | 22/27 | - | €2,600 | +€2,600 | |
| Furniture and vehicles | 24 | - | €2,600 | +€2,600 | |
| Current assets | 29/58 | €56,971 | €103,017 | +€46,047 | +80.8% |
| Amounts receivable after more than one year | 29 | - | €23,919 | +€23,919 | |
| Other amounts receivable | 291 | - | €23,919 | +€23,919 | |
| Stocks and contracts in progress | 3 | €6,876 | €2,730 | -€4,146 | -60.3% |
| Stocks | 30/36 | €6,876 | €2,730 | -€4,146 | -60.3% |
| Amounts receivable within one year | 40/41 | €27,090 | €27,444 | +€354 | +1.3% |
| Trade receivables | 40 | €27,090 | €27,444 | +€354 | +1.3% |
| Cash at bank and in hand | 54/58 | €22,213 | €48,784 | +€26,571 | +120% |
| Deferred charges and accrued income | 490/1 | €792 | €141 | -€651 | -82.2% |
| Total equity and liabilities | 10/49 | €56,971 | €105,617 | +€48,647 | +85.4% |
| Equity | 10/15 | €5,530 | €25,258 | +€19,728 | +357% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €12,858 | +€12,858 | |
| Distributable reserves | 133 | - | €12,858 | +€12,858 | |
| Profit (loss) carried forward | 14 | -€6,870 | - | +€6,870 | |
| Amounts payable | 17/49 | €51,440 | €80,359 | +€28,919 | +56.2% |
| Amounts payable after more than one year | 17 | €21,200 | €21,200 | = | 0.0% |
| Other amounts payable | 178/9 | €21,200 | €21,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,240 | €59,159 | +€28,919 | +95.6% |
| Trade debts | 44 | €18,693 | €16,950 | -€1,743 | -9.3% |
| Suppliers | 440/4 | €18,693 | €16,950 | -€1,743 | -9.3% |
| Advances received on contracts in progress | 46 | €1,000 | €4,800 | +€3,800 | +380% |
| Taxes, remuneration and social security | 45 | €2,230 | €11,065 | +€8,834 | +396% |
| Taxes | 450/3 | €2,230 | €11,065 | +€8,834 | +396% |
| Other amounts payable | 47/48 | €8,318 | €26,345 | +€18,027 | +217% |
| Other operating charges | 640/8 | €5,961 | €46,420 | +€40,459 | +679% |
| Gross operating margin | 9900 | €29,565 | €69,427 | +€39,862 | +135% |
| Operating profit (loss) | 9901 | €23,604 | €23,007 | -€597 | -2.5% |
| Financial income | 75/76B | €7 | €0 | -€7 | -99.9% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -99.9% |
| Financial charges | 65/66B | €1,399 | €1,849 | +€451 | +32.2% |
| Recurring financial charges | 65 | €1,399 | €1,849 | +€451 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €22,213 | €21,158 | -€1,054 | -4.7% |
| Income taxes | 67/77 | €135 | €1,431 | +€1,295 | +959% |
| Profit (loss) for the period | 9904 | €22,077 | €19,728 | -€2,350 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,077 | €19,728 | -€2,350 | -10.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.