D-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.
D-IT
Largest movements
- Receivables within one year +€11,155
up €11,155 (+83.2%), from €13,408 to €24,563
- Reserves +€28,569
up €28,569 (+23.4%), from €122,115 to €150,684
- Tax, wage and social debts -€18,027
down €18,027 (-40.8%), from €44,219 to €26,191
of which Taxes: -€20,407
- Other debts -€4,986
down €4,986 (-76.4%), from €6,530 to €1,544
- Current portion of long-term debt +€3,386
new in 2025: €3,386
- Gross operating margin -€30,298
down €30,298 (-42.5%), from €71,310 to €41,012
- Taxes -€3,335
down €3,335 (-23.2%), from €14,399 to €11,063
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 | €176,072 | €187,364 | +€11,292 | +6.4% |
| Fixed assets | 21/28 | €2,360 | €1,792 | -€568 | -24.1% |
| Tangible fixed assets | 22/27 | €2,320 | €1,752 | -€568 | -24.5% |
| Plant, machinery and equipment | 23 | €2,320 | €1,752 | -€568 | -24.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €173,712 | €185,572 | +€11,860 | +6.8% |
| Amounts receivable within one year | 40/41 | €13,408 | €24,563 | +€11,155 | +83.2% |
| Trade receivables | 40 | €13,408 | €24,563 | +€11,155 | +83.2% |
| Cash at bank and in hand | 54/58 | €160,107 | €161,009 | +€902 | +0.6% |
| Deferred charges and accrued income | 490/1 | €196 | - | -€196 | |
| Total equity and liabilities | 10/49 | €176,072 | €187,364 | +€11,292 | +6.4% |
| Equity | 10/15 | €124,115 | €152,684 | +€28,569 | +23.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €122,115 | €150,684 | +€28,569 | +23.4% |
| Distributable reserves | 133 | €122,115 | €150,684 | +€28,569 | +23.4% |
| Amounts payable | 17/49 | €51,957 | €34,680 | -€17,277 | -33.3% |
| Amounts payable within one year | 42/48 | €51,957 | €33,778 | -€18,179 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,386 | +€3,386 | |
| Trade debts | 44 | €1,208 | €2,657 | +€1,449 | +120.0% |
| Suppliers | 440/4 | €1,208 | €2,657 | +€1,449 | +120.0% |
| Taxes, remuneration and social security | 45 | €44,219 | €26,191 | -€18,027 | -40.8% |
| Taxes | 450/3 | €42,003 | €21,596 | -€20,407 | -48.6% |
| Remuneration and social security | 454/9 | €2,216 | €4,595 | +€2,379 | +107.4% |
| Other amounts payable | 47/48 | €6,530 | €1,544 | -€4,986 | -76.4% |
| Accrued charges and deferred income | 492/3 | - | €902 | +€902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €521 | €568 | +€47 | +9.1% |
| Other operating charges | 640/8 | €774 | €610 | -€164 | -21.2% |
| Gross operating margin | 9900 | €71,310 | €41,012 | -€30,298 | -42.5% |
| Operating profit (loss) | 9901 | €70,015 | €39,834 | -€30,181 | -43.1% |
| Financial charges | 65/66B | €143 | €202 | +€59 | +41.6% |
| Recurring financial charges | 65 | €143 | €202 | +€59 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €69,872 | €39,632 | -€30,240 | -43.3% |
| Income taxes | 67/77 | €14,399 | €11,063 | -€3,335 | -23.2% |
| Profit (loss) for the period | 9904 | €55,474 | €28,569 | -€26,905 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,474 | €28,569 | -€26,905 | -48.5% |
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 6 October 2026 via checked.be.