Bridging 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.
Bridging IT
Largest movements
- Cash -€76,080
down €76,080 (-93.6%), from €81,277 to €5,197
mainly Net result for the year (-€37,801) and Current portion of long-term debt (-€16,795)
- Receivables after one year -€14,000
down €14,000 (-38.9%), from €36,000 to €22,000
- Receivables within one year +€12,521
up €12,521 (+23.6%), from €52,947 to €65,468
of which Trade receivables: +€19,386
- Profit (loss) carried forward -€37,801
down €37,801 (-85.7%), from €44,090 to €6,288
- Current portion of long-term debt -€16,795
down €16,795 (-37.2%), from €45,101 to €28,306
- Other debts -€16,508
down €16,508 (-49.3%), from €33,508 to €17,000
- Debts after one year -€9,666
down €9,666 (-20.1%), from €48,055 to €38,389
of which Financial debts: -€9,666
- Tax, wage and social debts +€5,479
up €5,479 (+19.4%), from €28,233 to €33,712
of which Taxes: +€6,384
- Gross operating margin -€93,333
down €93,333, from €68,667 to -€24,666
- Depreciation -€13,052
no longer reported in 2025 (was €13,052)
- Taxes -€8,838
down €8,838 (-54.7%), from €16,145 to €7,306
- Other operating charges -€1,576
down €1,576 (-40.9%), from €3,851 to €2,274
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 | €451,172 | €375,769 | -€75,403 | -16.7% |
| Fixed assets | 21/28 | €280,379 | €282,536 | +€2,157 | +0.8% |
| Tangible fixed assets | 22/27 | €280,379 | €282,536 | +€2,157 | +0.8% |
| Land and buildings | 22 | €245,362 | €247,519 | +€2,157 | +0.9% |
| Plant, machinery and equipment | 23 | €2,112 | €2,112 | = | 0.0% |
| Furniture and vehicles | 24 | €31,695 | €31,695 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,210 | €1,210 | = | 0.0% |
| Current assets | 29/58 | €170,793 | €93,234 | -€77,559 | -45.4% |
| Amounts receivable after more than one year | 29 | €36,000 | €22,000 | -€14,000 | -38.9% |
| Other amounts receivable | 291 | €36,000 | €22,000 | -€14,000 | -38.9% |
| Amounts receivable within one year | 40/41 | €52,947 | €65,468 | +€12,521 | +23.6% |
| Trade receivables | 40 | €8 | €19,394 | +€19,386 | +238,155% |
| Other amounts receivable | 41 | €52,939 | €46,074 | -€6,865 | -13.0% |
| Cash at bank and in hand | 54/58 | €81,277 | €5,197 | -€76,080 | -93.6% |
| Deferred charges and accrued income | 490/1 | €568 | €568 | = | 0.0% |
| Total equity and liabilities | 10/49 | €451,172 | €375,769 | -€75,403 | -16.7% |
| Equity | 10/15 | €294,160 | €256,358 | -€37,801 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €243,870 | €243,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €242,010 | €242,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,090 | €6,288 | -€37,801 | -85.7% |
| Provisions and deferred taxes | 16 | €2,000 | €2,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,000 | €2,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €155,012 | €117,411 | -€37,601 | -24.3% |
| Amounts payable after more than one year | 17 | €48,055 | €38,389 | -€9,666 | -20.1% |
| Financial debts | 170/4 | €45,689 | €36,023 | -€9,666 | -21.2% |
| Other amounts payable | 178/9 | €2,366 | €2,366 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,957 | €79,022 | -€27,935 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €45,101 | €28,306 | -€16,795 | -37.2% |
| Trade debts | 44 | €116 | €4 | -€111 | -96.3% |
| Suppliers | 440/4 | €116 | €4 | -€111 | -96.3% |
| Taxes, remuneration and social security | 45 | €28,233 | €33,712 | +€5,479 | +19.4% |
| Taxes | 450/3 | €27,328 | €33,712 | +€6,384 | +23.4% |
| Remuneration and social security | 454/9 | €905 | - | -€905 | |
| Other amounts payable | 47/48 | €33,508 | €17,000 | -€16,508 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,052 | - | -€13,052 | |
| Other operating charges | 640/8 | €3,851 | €2,274 | -€1,576 | -40.9% |
| Gross operating margin | 9900 | €68,667 | -€24,666 | -€93,333 | |
| Operating profit (loss) | 9901 | €51,764 | -€26,940 | -€78,705 | |
| Financial income | 75/76B | €1 | €2 | +€1 | +149% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +149% |
| Financial charges | 65/66B | €3,740 | €3,557 | -€183 | -4.9% |
| Recurring financial charges | 65 | €3,740 | €3,557 | -€183 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €48,025 | -€30,495 | -€78,520 | |
| Income taxes | 67/77 | €16,145 | €7,306 | -€8,838 | -54.7% |
| Profit (loss) for the period | 9904 | €31,880 | -€37,801 | -€69,682 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,880 | -€37,801 | -€69,682 |
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.