Black Land IT: 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.
Black Land IT
Largest movements
- Cash +€71,660
up €71,660 (+55.3%), from €129,647 to €201,306
mainly Net result for the year (+€110,068) and Other debts (+€88,927)
- Receivables within one year -€17,844
down €17,844 (-38.0%), from €46,907 to €29,063
of which Trade receivables: -€17,844
- Tangible fixed assets -€6,785
down €6,785 (-13.6%), from €49,799 to €43,014
- Other debts +€88,927
up €88,927 (+118%), from €75,277 to €164,204
- Trade debts -€21,273
down €21,273 (-78.2%), from €27,195 to €5,922
- Tax, wage and social debts -€18,840
down €18,840 (-32.0%), from €58,909 to €40,069
- Debts after one year -€14,422
down €14,422 (-53.5%), from €26,938 to €12,516
- Profit (loss) carried forward +€10,068
up €10,068 (+41.7%), from €24,151 to €34,219
- Gross operating margin +€64,385
up €64,385 (+62.3%), from €103,345 to €167,729
- Taxes +€12,700
up €12,700 (+54.8%), from €23,155 to €35,855
- Depreciation +€8,729
up €8,729 (+231%), from €3,782 to €12,511
- Financial charges +€3,065
up €3,065 (+87.5%), from €3,504 to €6,570
- Other operating charges +€2,675
up €2,675 (+5,350%), from €50 to €2,725
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 | €226,353 | €274,317 | +€47,965 | +21.2% |
| Fixed assets | 21/28 | €49,799 | €43,014 | -€6,785 | -13.6% |
| Tangible fixed assets | 22/27 | €49,799 | €43,014 | -€6,785 | -13.6% |
| Furniture and vehicles | 24 | €49,799 | €43,014 | -€6,785 | -13.6% |
| Current assets | 29/58 | €176,554 | €231,304 | +€54,750 | +31.0% |
| Amounts receivable within one year | 40/41 | €46,907 | €29,063 | -€17,844 | -38.0% |
| Trade receivables | 40 | €46,094 | €28,250 | -€17,844 | -38.7% |
| Other amounts receivable | 41 | €814 | €814 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €129,647 | €201,306 | +€71,660 | +55.3% |
| Deferred charges and accrued income | 490/1 | - | €934 | +€934 | |
| Total equity and liabilities | 10/49 | €226,353 | €274,317 | +€47,965 | +21.2% |
| Equity | 10/15 | €24,651 | €34,719 | +€10,068 | +40.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,151 | €34,219 | +€10,068 | +41.7% |
| Amounts payable | 17/49 | €201,702 | €239,598 | +€37,896 | +18.8% |
| Amounts payable after more than one year | 17 | €26,938 | €12,516 | -€14,422 | -53.5% |
| Financial debts | 170/4 | €26,938 | €12,516 | -€14,422 | -53.5% |
| Amounts payable within one year | 42/48 | €174,764 | €224,617 | +€49,853 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €13,383 | €14,422 | +€1,039 | +7.8% |
| Trade debts | 44 | €27,195 | €5,922 | -€21,273 | -78.2% |
| Suppliers | 440/4 | €27,195 | €5,922 | -€21,273 | -78.2% |
| Taxes, remuneration and social security | 45 | €58,909 | €40,069 | -€18,840 | -32.0% |
| Taxes | 450/3 | €58,909 | €40,069 | -€18,840 | -32.0% |
| Other amounts payable | 47/48 | €75,277 | €164,204 | +€88,927 | +118% |
| Accrued charges and deferred income | 492/3 | - | €2,465 | +€2,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,782 | €12,511 | +€8,729 | +231% |
| Other operating charges | 640/8 | €50 | €2,725 | +€2,675 | +5,350% |
| Gross operating margin | 9900 | €103,345 | €167,729 | +€64,385 | +62.3% |
| Operating profit (loss) | 9901 | €99,513 | €152,493 | +€52,981 | +53.2% |
| Financial income | 75/76B | €212 | - | -€212 | |
| Recurring financial income | 75 | €212 | - | -€212 | |
| Financial charges | 65/66B | €3,504 | €6,570 | +€3,065 | +87.5% |
| Recurring financial charges | 65 | €3,504 | €6,570 | +€3,065 | +87.5% |
| Profit (loss) for the period before taxes | 9903 | €96,220 | €145,924 | +€49,703 | +51.7% |
| Income taxes | 67/77 | €23,155 | €35,855 | +€12,700 | +54.8% |
| Profit (loss) for the period | 9904 | €73,065 | €110,068 | +€37,003 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,065 | €110,068 | +€37,003 | +50.6% |
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.