C4IT: what changed
Two fiscal 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.
C4IT
Largest movements
- Receivables within one year +€31,634
up €31,634 (+48.2%), from €65,600 to €97,234
of which Other amounts receivable: +€26,252
- Tangible fixed assets +€11,970
up €11,970 (+411.2%), from €2,911 to €14,881
of which Other tangible fixed assets: +€12,554
- Cash +€4,811
up €4,811 (+15.8%), from €30,504 to €35,315
mainly Net result for the year (+€69,439) and Depreciation (+€1,759)
- Reserves +€69,439
up €69,439 (+48.0%), from €144,742 to €214,181
- Tax, wage and social debts -€18,889
down €18,889 (-46.3%), from €40,772 to €21,883
- Gross operating margin +€6,482
up €6,482 (+7.2%), from €89,607 to €96,089
- Taxes +€1,247
up €1,247 (+4.9%), from €25,656 to €26,902
- Financial income +€1,148
up €1,148 (+86.1%), from €1,334 to €2,482
- Depreciation +€984
up €984 (+126.9%), from €775 to €1,759
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,686 | €212,433 | +€49,747 | +30.6% |
| Fixed assets | 21/28 | €2,911 | €14,881 | +€11,970 | +411.2% |
| Tangible fixed assets | 22/27 | €2,911 | €14,881 | +€11,970 | +411.2% |
| Plant, machinery and equipment | 23 | €1,203 | €620 | -€583 | -48.5% |
| Other tangible fixed assets | 26 | €1,708 | €14,261 | +€12,554 | +735.2% |
| Current assets | 29/58 | €159,775 | €197,552 | +€37,777 | +23.6% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,600 | €97,234 | +€31,634 | +48.2% |
| Trade receivables | 40 | €35,100 | €40,482 | +€5,382 | +15.3% |
| Other amounts receivable | 41 | €30,501 | €56,752 | +€26,252 | +86.1% |
| Cash at bank and in hand | 54/58 | €30,504 | €35,315 | +€4,811 | +15.8% |
| Deferred charges and accrued income | 490/1 | €3,671 | €5,003 | +€1,332 | +36.3% |
| Total equity and liabilities | 10/49 | €162,686 | €212,433 | +€49,747 | +30.6% |
| Equity | 10/15 | €120,023 | €189,462 | +€69,439 | +57.9% |
| Contributions | 10/11 | €6,220 | €6,220 | = | 0.0% |
| Reserves | 13 | €144,742 | €214,181 | +€69,439 | +48.0% |
| Distributable reserves | 133 | €144,742 | €214,181 | +€69,439 | +48.0% |
| Profit (loss) carried forward | 14 | -€30,939 | -€30,939 | = | 0.0% |
| Amounts payable | 17/49 | €42,663 | €22,971 | -€19,692 | -46.2% |
| Amounts payable within one year | 42/48 | €42,663 | €22,971 | -€19,692 | -46.2% |
| Trade debts | 44 | €1,891 | €1,088 | -€803 | -42.5% |
| Suppliers | 440/4 | €1,891 | €1,088 | -€803 | -42.5% |
| Taxes, remuneration and social security | 45 | €40,772 | €21,883 | -€18,889 | -46.3% |
| Taxes | 450/3 | €40,772 | €21,883 | -€18,889 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €775 | €1,759 | +€984 | +126.9% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €89,607 | €96,089 | +€6,482 | +7.2% |
| Operating profit (loss) | 9901 | €88,447 | €93,943 | +€5,496 | +6.2% |
| Financial income | 75/76B | €1,334 | €2,482 | +€1,148 | +86.1% |
| Recurring financial income | 75 | €1,334 | €2,482 | +€1,148 | +86.1% |
| Financial charges | 65/66B | €84 | €84 | = | 0.0% |
| Recurring financial charges | 65 | €84 | €84 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €89,697 | €96,341 | +€6,644 | +7.4% |
| Income taxes | 67/77 | €25,656 | €26,902 | +€1,247 | +4.9% |
| Profit (loss) for the period | 9904 | €64,041 | €69,439 | +€5,397 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,041 | €69,439 | +€5,397 | +8.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.