D-SEC. I.T: 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.
D-SEC. I.T
Largest movements
- Cash -€5,827
down €5,827 (-95.3%), from €6,113 to €286
mainly Net result for the year (-€8,480) and Tax, wage and social debts (-€467)
- Tangible fixed assets -€2,699
down €2,699 (-55.5%), from €4,861 to €2,162
- Receivables within one year -€421
down €421 (-3.7%), from €11,445 to €11,024
of which Other amounts receivable: -€1,178
- Reserves -€8,480
down €8,480 (-37.5%), from €22,587 to €14,106
- Tax, wage and social debts -€467
no longer reported in 2025 (was €467)
- Purchases and services -€55,215
down €55,215 (-92.9%), from €59,459 to €4,244
- Turnover -€23,750
no longer reported in 2025 (was €23,750)
- Gross operating margin +€23,548
up €23,548 (+86.2%), from -€27,329 to -€3,781
- Other operating charges +€1,600
up €1,600 (+533%), from €300 to €1,900
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 | €23,059 | €14,112 | -€8,947 | -38.8% |
| Fixed assets | 21/28 | €4,861 | €2,162 | -€2,699 | -55.5% |
| Tangible fixed assets | 22/27 | €4,861 | €2,162 | -€2,699 | -55.5% |
| Furniture and vehicles | 24 | €4,861 | €2,162 | -€2,699 | -55.5% |
| Current assets | 29/58 | €18,197 | €11,949 | -€6,248 | -34.3% |
| Amounts receivable within one year | 40/41 | €11,445 | €11,024 | -€421 | -3.7% |
| Trade receivables | 40 | €517 | €1,274 | +€757 | +146% |
| Other amounts receivable | 41 | €10,928 | €9,750 | -€1,178 | -10.8% |
| Cash at bank and in hand | 54/58 | €6,113 | €286 | -€5,827 | -95.3% |
| Deferred charges and accrued income | 490/1 | €640 | €640 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,059 | €14,112 | -€8,947 | -38.8% |
| Equity | 10/15 | €22,592 | €14,112 | -€8,480 | -37.5% |
| Contributions | 10/11 | €5 | €5 | = | 0.0% |
| Reserves | 13 | €22,587 | €14,106 | -€8,480 | -37.5% |
| Distributable reserves | 133 | €22,587 | €14,106 | -€8,480 | -37.5% |
| Amounts payable | 17/49 | €467 | - | -€467 | |
| Amounts payable within one year | 42/48 | €467 | - | -€467 | |
| Taxes, remuneration and social security | 45 | €467 | - | -€467 | |
| Taxes | 450/3 | €467 | - | -€467 | |
| Turnover | 70 | €23,750 | - | -€23,750 | |
| Goods, raw materials, services and sundry goods | 60/61 | €59,459 | €4,244 | -€55,215 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €2,699 | -€131 | -4.6% |
| Other operating charges | 640/8 | €300 | €1,900 | +€1,600 | +533% |
| Gross operating margin | 9900 | -€27,329 | -€3,781 | +€23,548 | +86.2% |
| Operating profit (loss) | 9901 | -€30,459 | -€8,380 | +€22,078 | +72.5% |
| Financial charges | 65/66B | €42 | €100 | +€58 | +140% |
| Recurring financial charges | 65 | €42 | €100 | +€58 | +140% |
| Profit (loss) for the period before taxes | 9903 | -€30,500 | -€8,480 | +€22,020 | +72.2% |
| Profit (loss) for the period | 9904 | -€30,500 | -€8,480 | +€22,020 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,500 | -€8,480 | +€22,020 | +72.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.