CFA-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.
CFA-IT
Largest movements
- Cash +€47,095
up €47,095 (+78.6%), from €59,883 to €106,977
mainly Net result for the year (+€50,662) and Receivables after one year (+€41,781)
- Receivables after one year -€41,781
down €41,781 (-83.6%), from €50,000 to €8,219
- Receivables within one year -€7,869
down €7,869 (-33.0%), from €23,810 to €15,941
of which Other amounts receivable: -€5,604
- Tangible fixed assets -€5,052
down €5,052 (-74.1%), from €6,814 to €1,761
of which Furniture and vehicles: -€4,207
- Current portion of long-term debt -€6,314
no longer reported in 2025 (was €6,314)
- Other debts -€6,092
down €6,092 (-12.4%), from €49,154 to €43,063
- Tax, wage and social debts +€5,950
up €5,950 (+82.0%), from €7,255 to €13,205
- Depreciation -€8,936
down €8,936 (-61.7%), from €14,484 to €5,548
- Gross operating margin -€8,386
down €8,386 (-10.7%), from €78,511 to €70,125
- Other operating charges -€1,831
down €1,831 (-78.9%), from €2,320 to €488
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 | €240,506 | €232,899 | -€7,607 | -3.2% |
| Fixed assets | 21/28 | €6,814 | €1,761 | -€5,052 | -74.1% |
| Tangible fixed assets | 22/27 | €6,814 | €1,761 | -€5,052 | -74.1% |
| Plant, machinery and equipment | 23 | €2,607 | €1,761 | -€845 | -32.4% |
| Furniture and vehicles | 24 | €4,207 | - | -€4,207 | |
| Current assets | 29/58 | €233,693 | €231,138 | -€2,555 | -1.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €8,219 | -€41,781 | -83.6% |
| Other amounts receivable | 291 | €50,000 | €8,219 | -€41,781 | -83.6% |
| Amounts receivable within one year | 40/41 | €23,810 | €15,941 | -€7,869 | -33.0% |
| Trade receivables | 40 | €16,174 | €13,908 | -€2,265 | -14.0% |
| Other amounts receivable | 41 | €7,637 | €2,033 | -€5,604 | -73.4% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,883 | €106,977 | +€47,095 | +78.6% |
| Total equity and liabilities | 10/49 | €240,506 | €232,899 | -€7,607 | -3.2% |
| Equity | 10/15 | €176,157 | €176,157 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €175,157 | €175,157 | = | 0.0% |
| Distributable reserves | 133 | €175,157 | €175,157 | = | 0.0% |
| Amounts payable | 17/49 | €64,349 | €56,742 | -€7,607 | -11.8% |
| Amounts payable within one year | 42/48 | €64,349 | €56,742 | -€7,607 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €6,314 | - | -€6,314 | |
| Trade debts | 44 | €1,626 | €475 | -€1,151 | -70.8% |
| Suppliers | 440/4 | €1,626 | €475 | -€1,151 | -70.8% |
| Taxes, remuneration and social security | 45 | €7,255 | €13,205 | +€5,950 | +82.0% |
| Taxes | 450/3 | €7,255 | €13,205 | +€5,950 | +82.0% |
| Other amounts payable | 47/48 | €49,154 | €43,063 | -€6,092 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,484 | €5,548 | -€8,936 | -61.7% |
| Other operating charges | 640/8 | €2,320 | €488 | -€1,831 | -78.9% |
| Gross operating margin | 9900 | €78,511 | €70,125 | -€8,386 | -10.7% |
| Operating profit (loss) | 9901 | €61,707 | €64,089 | +€2,382 | +3.9% |
| Financial income | 75/76B | €819 | €464 | -€355 | -43.3% |
| Recurring financial income | 75 | €819 | €464 | -€355 | -43.3% |
| Financial charges | 65/66B | €302 | €178 | -€125 | -41.2% |
| Recurring financial charges | 65 | €302 | €178 | -€125 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €62,223 | €64,375 | +€2,152 | +3.5% |
| Income taxes | 67/77 | €13,069 | €13,713 | +€644 | +4.9% |
| Profit (loss) for the period | 9904 | €49,154 | €50,662 | +€1,507 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,154 | €50,662 | +€1,507 | +3.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.