Bus-IT CONSULT: 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.
Bus-IT CONSULT
Largest movements
- Cash -€725
down €725 (-1.8%), from €40,166 to €39,441
mainly Net result for the year (-€892)
- Reserves -€892
down €892 (-5.6%), from €15,896 to €15,003
of which Distributable reserves: -€892
- Gross operating margin +€1,628
up €1,628 (+96.1%), from -€1,693 to -€66
- Financial charges -€85
down €85 (-37.1%), from €230 to €145
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 | €40,166 | €39,441 | -€725 | -1.8% |
| Current assets | 29/58 | €40,166 | €39,441 | -€725 | -1.8% |
| Cash at bank and in hand | 54/58 | €40,166 | €39,441 | -€725 | -1.8% |
| Total equity and liabilities | 10/49 | €40,166 | €39,441 | -€725 | -1.8% |
| Equity | 10/15 | €34,496 | €33,603 | -€892 | -2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,896 | €15,003 | -€892 | -5.6% |
| 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 | €14,036 | €13,143 | -€892 | -6.4% |
| Amounts payable | 17/49 | €5,670 | €5,837 | +€167 | +2.9% |
| Amounts payable within one year | 42/48 | €5,670 | €5,837 | +€167 | +2.9% |
| Trade debts | 44 | €64 | €130 | +€66 | +103% |
| Suppliers | 440/4 | €64 | €130 | +€66 | +103% |
| Taxes, remuneration and social security | 45 | €34 | €34 | = | 0.0% |
| Taxes | 450/3 | €34 | €34 | = | 0.0% |
| Other amounts payable | 47/48 | €5,573 | €5,674 | +€101 | +1.8% |
| Other operating charges | 640/8 | €675 | €681 | +€7 | +1.0% |
| Gross operating margin | 9900 | -€1,693 | -€66 | +€1,628 | +96.1% |
| Operating profit (loss) | 9901 | -€2,368 | -€747 | +€1,621 | +68.5% |
| Financial charges | 65/66B | €230 | €145 | -€85 | -37.1% |
| Recurring financial charges | 65 | €230 | €145 | -€85 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,599 | -€892 | +€1,707 | +65.7% |
| Profit (loss) for the period | 9904 | -€2,599 | -€892 | +€1,707 | +65.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,599 | -€892 | +€1,707 | +65.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.