BLACKSILVER 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.
BLACKSILVER IT
Largest movements
- Cash -€20,731
down €20,731 (-51.0%), from €40,643 to €19,912
mainly Net result for the year (-€18,138) and Investment in fixed assets (net) (-€7,174)
- Tangible fixed assets +€5,094
up €5,094 (+152.6%), from €3,338 to €8,432
of which Plant, machinery and equipment: +€6,761
- Deferred charges and accrued income +€1,727
up €1,727 (+208.8%), from €827 to €2,554
- Receivables within one year +€1,679
up €1,679 (+3.4%), from €49,933 to €51,612
of which Other amounts receivable: +€12,678
- Profit (loss) carried forward -€18,138
new in 2025: -€18,138
- Tax, wage and social debts +€5,371
up €5,371 (+23.2%), from €23,148 to €28,519
- Gross operating margin -€105,874
down €105,874, from €91,579 to -€14,295
- Taxes -€18,057
down €18,057 (-99.3%), from €18,189 to €132
- Financial income +€2,185
up €2,185 (+608.6%), from €359 to €2,544
- Other operating charges +€2,006
up €2,006 (+106.2%), from €1,889 to €3,895
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.
Cash bridge derived
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 | €94,741 | €82,510 | -€12,231 | -12.9% |
| Fixed assets | 21/28 | €3,338 | €8,432 | +€5,094 | +152.6% |
| Tangible fixed assets | 22/27 | €3,338 | €8,432 | +€5,094 | +152.6% |
| Plant, machinery and equipment | 23 | - | €6,761 | +€6,761 | |
| Furniture and vehicles | 24 | €3,338 | €1,671 | -€1,667 | -49.9% |
| Current assets | 29/58 | €91,403 | €74,078 | -€17,325 | -19.0% |
| Amounts receivable within one year | 40/41 | €49,933 | €51,612 | +€1,679 | +3.4% |
| Trade receivables | 40 | €11,000 | €0 | -€11,000 | -100.0% |
| Other amounts receivable | 41 | €38,934 | €51,612 | +€12,678 | +32.6% |
| Cash at bank and in hand | 54/58 | €40,643 | €19,912 | -€20,731 | -51.0% |
| Deferred charges and accrued income | 490/1 | €827 | €2,554 | +€1,727 | +208.8% |
| Total equity and liabilities | 10/49 | €94,741 | €82,510 | -€12,231 | -12.9% |
| Equity | 10/15 | €70,601 | €52,463 | -€18,138 | -25.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €70,101 | €70,101 | -€0 | 0.0% |
| Distributable reserves | 133 | €70,101 | €70,101 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,138 | -€18,138 | |
| Amounts payable | 17/49 | €24,141 | €30,047 | +€5,906 | +24.5% |
| Amounts payable within one year | 42/48 | €24,141 | €30,047 | +€5,906 | +24.5% |
| Trade debts | 44 | €993 | €1,528 | +€535 | +53.9% |
| Suppliers | 440/4 | €993 | €1,528 | +€535 | +53.9% |
| Taxes, remuneration and social security | 45 | €23,148 | €28,519 | +€5,371 | +23.2% |
| Taxes | 450/3 | €23,148 | €28,519 | +€5,371 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,662 | €2,079 | +€417 | +25.1% |
| Other operating charges | 640/8 | €1,889 | €3,895 | +€2,006 | +106.2% |
| Gross operating margin | 9900 | €91,579 | -€14,295 | -€105,874 | |
| Operating profit (loss) | 9901 | €88,028 | -€20,270 | -€108,298 | |
| Financial income | 75/76B | €359 | €2,544 | +€2,185 | +608.6% |
| Recurring financial income | 75 | €359 | €2,544 | +€2,185 | +608.6% |
| Financial charges | 65/66B | €97 | €279 | +€182 | +187.9% |
| Recurring financial charges | 65 | €97 | €279 | +€182 | +187.9% |
| Profit (loss) for the period before taxes | 9903 | €88,290 | -€18,006 | -€106,296 | |
| Income taxes | 67/77 | €18,189 | €132 | -€18,057 | -99.3% |
| Profit (loss) for the period | 9904 | €70,101 | -€18,138 | -€88,239 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,101 | -€18,138 | -€88,239 |
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 12 October 2026 via checked.be.