ChangeIT Partners: 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.
ChangeIT Partners
Largest movements
- Receivables within one year -€7,818
down €7,818 (-3.6%), from €214,377 to €206,559
of which Other amounts receivable: -€10,383
- Cash -€5,091
down €5,091 (-37.4%), from €13,605 to €8,514
mainly Contributions, distributions and other (-€140,000) and Trade debts (-€12,513)
- Other debts +€140,000
new in 2025: €140,000
- Profit (loss) carried forward -€130,391
down €130,391 (-79.7%), from €163,626 to €33,235
- Trade debts -€12,513
down €12,513 (-30.1%), from €41,539 to €29,026
- Tax, wage and social debts -€10,005
down €10,005 (-44.0%), from €22,717 to €12,712
of which Taxes: -€14,005
- Gross operating margin +€16,761
up €16,761, from -€6,150 to €10,611
- Taxes +€812
new in 2025: €812
- Financial charges -€501
down €501 (-72.5%), from €691 to €190
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 | €227,982 | €215,073 | -€12,909 | -5.7% |
| Current assets | 29/58 | €227,982 | €215,073 | -€12,909 | -5.7% |
| Amounts receivable within one year | 40/41 | €214,377 | €206,559 | -€7,818 | -3.6% |
| Trade receivables | 40 | €34,075 | €36,640 | +€2,565 | +7.5% |
| Other amounts receivable | 41 | €180,302 | €169,919 | -€10,383 | -5.8% |
| Cash at bank and in hand | 54/58 | €13,605 | €8,514 | -€5,091 | -37.4% |
| Total equity and liabilities | 10/49 | €227,982 | €215,073 | -€12,909 | -5.7% |
| Equity | 10/15 | €163,726 | €33,335 | -€130,391 | -79.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,626 | €33,235 | -€130,391 | -79.7% |
| Amounts payable | 17/49 | €64,256 | €181,739 | +€117,482 | +183% |
| Amounts payable within one year | 42/48 | €64,256 | €181,739 | +€117,482 | +183% |
| Trade debts | 44 | €41,539 | €29,026 | -€12,513 | -30.1% |
| Suppliers | 440/4 | €41,539 | €29,026 | -€12,513 | -30.1% |
| Taxes, remuneration and social security | 45 | €22,717 | €12,712 | -€10,005 | -44.0% |
| Taxes | 450/3 | €22,717 | €8,712 | -€14,005 | -61.6% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | - | €140,000 | +€140,000 | |
| Gross operating margin | 9900 | -€6,150 | €10,611 | +€16,761 | |
| Operating profit (loss) | 9901 | -€6,150 | €10,611 | +€16,761 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €691 | €190 | -€501 | -72.5% |
| Recurring financial charges | 65 | €691 | €190 | -€501 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,841 | €10,421 | +€17,262 | |
| Income taxes | 67/77 | - | €812 | +€812 | |
| Profit (loss) for the period | 9904 | -€6,841 | €9,609 | +€16,449 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,841 | €9,609 | +€16,449 |
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 17 October 2026 via checked.be.