De Meester IT Solutions: 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.
De Meester IT Solutions
Largest movements
- Tangible fixed assets -€2,494
down €2,494 (-2.0%), from €126,074 to €123,579
of which Land and buildings: -€5,660
- Receivables within one year +€1,721
up €1,721 (+10.1%), from €17,009 to €18,731
of which Trade receivables: +€2,364
- Other debts +€21,231
up €21,231, from €0 to €21,231
- Debts after one year -€19,878
down €19,878 (-28.8%), from €68,907 to €49,029
- Reserves -€5,219
down €5,219 (-10.5%), from €49,919 to €44,699
- Tax, wage and social debts +€2,691
up €2,691 (+16.2%), from €16,653 to €19,344
of which Taxes: +€2,691
- Gross operating margin -€2,931
down €2,931 (-6.9%), from €42,184 to €39,252
- Financial charges -€1,219
down €1,219 (-34.8%), from €3,505 to €2,286
- Taxes +€1,117
up €1,117 (+16.4%), from €6,797 to €7,914
- Depreciation -€540
down €540 (-3.9%), from €13,999 to €13,459
- Other operating charges -€511
down €511 (-38.7%), from €1,320 to €809
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 | €156,306 | €155,898 | -€408 | -0.3% |
| Fixed assets | 21/28 | €126,074 | €123,579 | -€2,494 | -2.0% |
| Tangible fixed assets | 22/27 | €126,074 | €123,579 | -€2,494 | -2.0% |
| Land and buildings | 22 | €97,971 | €92,311 | -€5,660 | -5.8% |
| Plant, machinery and equipment | 23 | €22,452 | €20,771 | -€1,681 | -7.5% |
| Furniture and vehicles | 24 | €5,650 | €10,497 | +€4,847 | +85.8% |
| Current assets | 29/58 | €30,233 | €32,319 | +€2,087 | +6.9% |
| Amounts receivable within one year | 40/41 | €17,009 | €18,731 | +€1,721 | +10.1% |
| Trade receivables | 40 | €16,367 | €18,731 | +€2,364 | +14.4% |
| Other amounts receivable | 41 | €642 | €0 | -€642 | -100% |
| Cash at bank and in hand | 54/58 | €5,366 | €5,576 | +€210 | +3.9% |
| Deferred charges and accrued income | 490/1 | €7,857 | €8,013 | +€155 | +2.0% |
| Total equity and liabilities | 10/49 | €156,306 | €155,898 | -€408 | -0.3% |
| Equity | 10/15 | €49,920 | €44,700 | -€5,219 | -10.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €49,919 | €44,699 | -€5,219 | -10.5% |
| Distributable reserves | 133 | €49,919 | €44,699 | -€5,219 | -10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €106,386 | €111,198 | +€4,812 | +4.5% |
| Amounts payable after more than one year | 17 | €68,907 | €49,029 | -€19,878 | -28.8% |
| Financial debts | 170/4 | €68,907 | €49,029 | -€19,878 | -28.8% |
| Amounts payable within one year | 42/48 | €36,560 | €61,131 | +€24,571 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €19,557 | €19,878 | +€320 | +1.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €350 | €678 | +€328 | +93.8% |
| Suppliers | 440/4 | €350 | €678 | +€328 | +93.8% |
| Taxes, remuneration and social security | 45 | €16,653 | €19,344 | +€2,691 | +16.2% |
| Taxes | 450/3 | €15,653 | €18,344 | +€2,691 | +17.2% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €21,231 | +€21,231 | |
| Accrued charges and deferred income | 492/3 | €919 | €1,038 | +€119 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,999 | €13,459 | -€540 | -3.9% |
| Other operating charges | 640/8 | €1,320 | €809 | -€511 | -38.7% |
| Non-recurring operating charges | 66A | - | €3 | +€3 | |
| Gross operating margin | 9900 | €42,184 | €39,252 | -€2,931 | -6.9% |
| Operating profit (loss) | 9901 | €26,865 | €24,981 | -€1,884 | -7.0% |
| Financial income | 75/76B | €12 | €0 | -€12 | -98.3% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -98.3% |
| Financial charges | 65/66B | €3,505 | €2,286 | -€1,219 | -34.8% |
| Recurring financial charges | 65 | €3,505 | €2,286 | -€1,219 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €23,371 | €22,695 | -€677 | -2.9% |
| Income taxes | 67/77 | €6,797 | €7,914 | +€1,117 | +16.4% |
| Profit (loss) for the period | 9904 | €16,574 | €14,781 | -€1,794 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,574 | €14,781 | -€1,794 | -10.8% |
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 15 October 2026 via checked.be.