Cross-IT: 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.
Cross-IT
Largest movements
- Cash +€47,011
up €47,011 (+53.8%), from €87,305 to €134,316
mainly Net result for the year (+€74,675) and Other debts (+€16,387)
- Receivables within one year +€2,323
up €2,323 (+18.3%), from €12,685 to €15,008
- Tangible fixed assets -€1,563
down €1,563 (-30.1%), from €5,202 to €3,638
- Reserves +€24,675
up €24,675 (+58.7%), from €42,028 to €66,703
- Other debts +€16,387
up €16,387 (+46.6%), from €35,140 to €51,527
- Tax, wage and social debts +€6,454
up €6,454 (+68.6%), from €9,415 to €15,869
- Gross operating margin +€22,434
up €22,434 (+27.3%), from €82,314 to €104,748
- Taxes +€5,506
up €5,506 (+26.6%), from €20,731 to €26,238
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 | €107,813 | €154,542 | +€46,729 | +43.3% |
| Fixed assets | 21/28 | €5,202 | €3,638 | -€1,563 | -30.1% |
| Tangible fixed assets | 22/27 | €5,202 | €3,638 | -€1,563 | -30.1% |
| Plant, machinery and equipment | 23 | €439 | €30 | -€409 | -93.1% |
| Furniture and vehicles | 24 | €2,221 | €1,598 | -€623 | -28.1% |
| Other tangible fixed assets | 26 | €2,542 | €2,011 | -€531 | -20.9% |
| Current assets | 29/58 | €102,611 | €150,904 | +€48,292 | +47.1% |
| Amounts receivable within one year | 40/41 | €12,685 | €15,008 | +€2,323 | +18.3% |
| Trade receivables | 40 | €12,685 | €15,008 | +€2,323 | +18.3% |
| Cash at bank and in hand | 54/58 | €87,305 | €134,316 | +€47,011 | +53.8% |
| Deferred charges and accrued income | 490/1 | €2,621 | €1,580 | -€1,041 | -39.7% |
| Total equity and liabilities | 10/49 | €107,813 | €154,542 | +€46,729 | +43.3% |
| Equity | 10/15 | €60,628 | €85,303 | +€24,675 | +40.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,028 | €66,703 | +€24,675 | +58.7% |
| Distributable reserves | 133 | €42,028 | €66,703 | +€24,675 | +58.7% |
| Amounts payable | 17/49 | €47,185 | €69,239 | +€22,054 | +46.7% |
| Amounts payable within one year | 42/48 | €46,258 | €67,967 | +€21,709 | +46.9% |
| Trade debts | 44 | €1,703 | €570 | -€1,133 | -66.5% |
| Suppliers | 440/4 | €1,703 | €570 | -€1,133 | -66.5% |
| Taxes, remuneration and social security | 45 | €9,415 | €15,869 | +€6,454 | +68.6% |
| Taxes | 450/3 | €9,415 | €15,869 | +€6,454 | +68.6% |
| Other amounts payable | 47/48 | €35,140 | €51,527 | +€16,387 | +46.6% |
| Accrued charges and deferred income | 492/3 | €927 | €1,272 | +€345 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,298 | €2,772 | +€473 | +20.6% |
| Other operating charges | 640/8 | €512 | €462 | -€51 | -9.9% |
| Gross operating margin | 9900 | €82,314 | €104,748 | +€22,434 | +27.3% |
| Operating profit (loss) | 9901 | €79,503 | €101,515 | +€22,011 | +27.7% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €720 | €602 | -€118 | -16.4% |
| Recurring financial charges | 65 | €720 | €602 | -€118 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €78,810 | €100,913 | +€22,103 | +28.0% |
| Income taxes | 67/77 | €20,731 | €26,238 | +€5,506 | +26.6% |
| Profit (loss) for the period | 9904 | €58,078 | €74,675 | +€16,597 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,078 | €74,675 | +€16,597 | +28.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.