Consultancy 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.
Consultancy IT
Largest movements
- Receivables after one year +€120,000
up €120,000 (+240.0%), from €50,000 to €170,000
- Cash -€11,961
down €11,961 (-14.1%), from €84,999 to €73,038
mainly Receivables after one year (-€120,000) and Investment in fixed assets (net) (-€1,793)
- Profit (loss) carried forward +€83,193
up €83,193 (+62.9%), from €132,230 to €215,423
- Tax, wage and social debts +€22,105
up €22,105 (+74.5%), from €29,680 to €51,785
- Financial income +€3,467
up €3,467 (+188.7%), from €1,838 to €5,305
- Gross operating margin -€3,399
down €3,399 (-3.1%), from €108,375 to €104,976
- Depreciation +€1,394
up €1,394 (+113.9%), from €1,224 to €2,618
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.
Cash bridge derived
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 | €165,480 | €270,857 | +€105,377 | +63.7% |
| Fixed assets | 21/28 | €10,837 | €10,012 | -€825 | -7.6% |
| Tangible fixed assets | 22/27 | €10,837 | €10,012 | -€825 | -7.6% |
| Plant, machinery and equipment | 23 | €7,410 | €5,634 | -€1,776 | -24.0% |
| Furniture and vehicles | 24 | - | €1,591 | +€1,591 | |
| Other tangible fixed assets | 26 | €3,427 | €2,787 | -€639 | -18.7% |
| Current assets | 29/58 | €154,643 | €260,845 | +€106,202 | +68.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €170,000 | +€120,000 | +240.0% |
| Other amounts receivable | 291 | €50,000 | €170,000 | +€120,000 | +240.0% |
| Amounts receivable within one year | 40/41 | €18,012 | €17,443 | -€568 | -3.2% |
| Trade receivables | 40 | €18,012 | €17,008 | -€1,004 | -5.6% |
| Other amounts receivable | 41 | - | €435 | +€435 | |
| Cash at bank and in hand | 54/58 | €84,999 | €73,038 | -€11,961 | -14.1% |
| Deferred charges and accrued income | 490/1 | €1,632 | €364 | -€1,268 | -77.7% |
| Total equity and liabilities | 10/49 | €165,480 | €270,857 | +€105,377 | +63.7% |
| Equity | 10/15 | €135,230 | €218,423 | +€83,193 | +61.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,230 | €215,423 | +€83,193 | +62.9% |
| Amounts payable | 17/49 | €30,250 | €52,434 | +€22,184 | +73.3% |
| Amounts payable within one year | 42/48 | €30,250 | €52,092 | +€21,842 | +72.2% |
| Trade debts | 44 | €276 | €307 | +€32 | +11.4% |
| Suppliers | 440/4 | €276 | €307 | +€32 | +11.4% |
| Taxes, remuneration and social security | 45 | €29,680 | €51,785 | +€22,105 | +74.5% |
| Taxes | 450/3 | €29,680 | €51,785 | +€22,105 | +74.5% |
| Other amounts payable | 47/48 | €295 | €0 | -€295 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €342 | +€342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €2,618 | +€1,394 | +113.9% |
| Other operating charges | 640/8 | €123 | €62 | -€61 | -49.7% |
| Gross operating margin | 9900 | €108,375 | €104,976 | -€3,399 | -3.1% |
| Operating profit (loss) | 9901 | €107,028 | €102,296 | -€4,732 | -4.4% |
| Financial income | 75/76B | €1,838 | €5,305 | +€3,467 | +188.7% |
| Recurring financial income | 75 | €1,838 | €5,305 | +€3,467 | +188.7% |
| Financial charges | 65/66B | €2,954 | €2,453 | -€501 | -17.0% |
| Recurring financial charges | 65 | €2,954 | €2,453 | -€501 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €105,912 | €105,148 | -€764 | -0.7% |
| Income taxes | 67/77 | €22,027 | €21,955 | -€73 | -0.3% |
| Profit (loss) for the period | 9904 | €83,884 | €83,193 | -€691 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €83,884 | €83,193 | -€691 | -0.8% |
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 11 October 2026 via checked.be.