Consortium 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.
Consortium IT
Largest movements
- Current investments +€15,000
new in 2025: €15,000
- Cash +€7,204
up €7,204 (+8.0%), from €90,350 to €97,554
mainly Net result for the year (+€34,179) and Depreciation (+€3,409)
- Reserves +€19,000
up €19,000 (+20.5%), from €92,855 to €111,855
- Tax, wage and social debts +€2,569
up €2,569 (+38.1%), from €6,737 to €9,305
- Gross operating margin +€2,799
up €2,799 (+5.7%), from €48,809 to €51,609
- Depreciation +€1,957
up €1,957 (+135%), from €1,451 to €3,409
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 | €112,269 | €133,633 | +€21,364 | +19.0% |
| Fixed assets | 21/28 | €8,505 | €7,534 | -€972 | -11.4% |
| Tangible fixed assets | 22/27 | €8,480 | €7,509 | -€972 | -11.5% |
| Furniture and vehicles | 24 | €5,631 | €5,099 | -€532 | -9.4% |
| Other tangible fixed assets | 26 | €2,849 | €2,409 | -€440 | -15.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €103,764 | €126,100 | +€22,336 | +21.5% |
| Amounts receivable within one year | 40/41 | €12,473 | €12,205 | -€268 | -2.1% |
| Trade receivables | 40 | €12,473 | €12,080 | -€393 | -3.2% |
| Other amounts receivable | 41 | - | €125 | +€125 | |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €90,350 | €97,554 | +€7,204 | +8.0% |
| Deferred charges and accrued income | 490/1 | €941 | €1,340 | +€400 | +42.5% |
| Total equity and liabilities | 10/49 | €112,269 | €133,633 | +€21,364 | +19.0% |
| Equity | 10/15 | €100,442 | €119,622 | +€19,179 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €92,855 | €111,855 | +€19,000 | +20.5% |
| Distributable reserves | 133 | €92,855 | €111,855 | +€19,000 | +20.5% |
| Profit (loss) carried forward | 14 | €1,387 | €1,567 | +€179 | +12.9% |
| Amounts payable | 17/49 | €11,827 | €14,012 | +€2,185 | +18.5% |
| Amounts payable within one year | 42/48 | €11,439 | €14,012 | +€2,572 | +22.5% |
| Trade debts | 44 | €2,535 | €1,535 | -€1,001 | -39.5% |
| Suppliers | 440/4 | €2,535 | €1,535 | -€1,001 | -39.5% |
| Taxes, remuneration and social security | 45 | €6,737 | €9,305 | +€2,569 | +38.1% |
| Taxes | 450/3 | €6,737 | €9,305 | +€2,569 | +38.1% |
| Other amounts payable | 47/48 | €2,167 | €3,171 | +€1,004 | +46.3% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,451 | €3,409 | +€1,957 | +135% |
| Other operating charges | 640/8 | €672 | €694 | +€22 | +3.3% |
| Gross operating margin | 9900 | €48,809 | €51,609 | +€2,799 | +5.7% |
| Operating profit (loss) | 9901 | €46,686 | €47,506 | +€820 | +1.8% |
| Financial income | 75/76B | €809 | €528 | -€281 | -34.7% |
| Recurring financial income | 75 | €809 | €528 | -€281 | -34.7% |
| Financial charges | 65/66B | €578 | €195 | -€384 | -66.3% |
| Recurring financial charges | 65 | €149 | €195 | +€46 | +30.6% |
| Non-recurring financial charges | 66B | €429 | - | -€429 | |
| Profit (loss) for the period before taxes | 9903 | €46,916 | €47,839 | +€923 | +2.0% |
| Income taxes | 67/77 | €13,541 | €13,660 | +€119 | +0.9% |
| Profit (loss) for the period | 9904 | €33,375 | €34,179 | +€804 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,375 | €34,179 | +€804 | +2.4% |
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 25 October 2026 via checked.be.