DO I.T. MANAGEMENT: 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.
DO I.T. MANAGEMENT
Largest movements
- Tangible fixed assets -€51,686
down €51,686 (-9.5%), from €542,613 to €490,928
of which Land and buildings: -€51,846
- Cash +€41,715
up €41,715 (+18.8%), from €221,954 to €263,669
mainly Depreciation (+€59,490) and Net result for the year (+€41,032)
- Debts after one year -€61,595
down €61,595 (-44.8%), from €137,360 to €75,765
of which Financial debts: -€60,535
- Profit (loss) carried forward +€41,032
up €41,032 (+10.9%), from €377,497 to €418,530
- Other debts +€9,088
up €9,088 (+7.0%), from €130,297 to €139,384
- Gross operating margin -€27,342
down €27,342 (-13.4%), from €204,617 to €177,275
- Taxes -€4,125
down €4,125 (-26.4%), from €15,626 to €11,501
- Staff costs +€2,364
up €2,364 (+6.2%), from €38,413 to €40,777
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 | €869,005 | €869,190 | +€185 | 0.0% |
| Fixed assets | 21/28 | €599,435 | €547,750 | -€51,686 | -8.6% |
| Tangible fixed assets | 22/27 | €542,613 | €490,928 | -€51,686 | -9.5% |
| Land and buildings | 22 | €525,863 | €474,016 | -€51,846 | -9.9% |
| Plant, machinery and equipment | 23 | €4,206 | €6,924 | +€2,718 | +64.6% |
| Furniture and vehicles | 24 | €12,544 | €9,987 | -€2,557 | -20.4% |
| Financial fixed assets | 28 | €56,822 | €56,822 | = | 0.0% |
| Current assets | 29/58 | €269,569 | €321,440 | +€51,871 | +19.2% |
| Amounts receivable within one year | 40/41 | €46,718 | €55,255 | +€8,537 | +18.3% |
| Trade receivables | 40 | €24,336 | €49,208 | +€24,872 | +102% |
| Other amounts receivable | 41 | €22,382 | €6,047 | -€16,336 | -73.0% |
| Cash at bank and in hand | 54/58 | €221,954 | €263,669 | +€41,715 | +18.8% |
| Deferred charges and accrued income | 490/1 | €897 | €2,515 | +€1,619 | +181% |
| Total equity and liabilities | 10/49 | €869,005 | €869,190 | +€185 | 0.0% |
| Equity | 10/15 | €507,297 | €548,330 | +€41,032 | +8.1% |
| Contributions | 10/11 | €118,000 | €118,000 | = | 0.0% |
| Reserves | 13 | €11,800 | €11,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,800 | €11,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,800 | €11,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €377,497 | €418,530 | +€41,032 | +10.9% |
| Amounts payable | 17/49 | €361,707 | €320,860 | -€40,847 | -11.3% |
| Amounts payable after more than one year | 17 | €137,360 | €75,765 | -€61,595 | -44.8% |
| Financial debts | 170/4 | €133,550 | €73,015 | -€60,535 | -45.3% |
| Other amounts payable | 178/9 | €3,810 | €2,750 | -€1,060 | -27.8% |
| Amounts payable within one year | 42/48 | €224,348 | €244,376 | +€20,028 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €59,816 | €60,535 | +€719 | +1.2% |
| Financial debts | 43 | €3,260 | €554 | -€2,706 | -83.0% |
| Credit institutions | 430/8 | €3,260 | €554 | -€2,706 | -83.0% |
| Trade debts | 44 | €18,474 | €26,085 | +€7,611 | +41.2% |
| Suppliers | 440/4 | €18,474 | €26,085 | +€7,611 | +41.2% |
| Taxes, remuneration and social security | 45 | €12,502 | €17,817 | +€5,315 | +42.5% |
| Taxes | 450/3 | €6,010 | €7,404 | +€1,394 | +23.2% |
| Remuneration and social security | 454/9 | €6,492 | €10,413 | +€3,921 | +60.4% |
| Other amounts payable | 47/48 | €130,297 | €139,384 | +€9,088 | +7.0% |
| Accrued charges and deferred income | 492/3 | - | €720 | +€720 | |
| Remuneration, social security and pensions | 62 | €38,413 | €40,777 | +€2,364 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,474 | €59,490 | +€1,016 | +1.7% |
| Other operating charges | 640/8 | €10,055 | €11,746 | +€1,692 | +16.8% |
| Gross operating margin | 9900 | €204,617 | €177,275 | -€27,342 | -13.4% |
| Operating profit (loss) | 9901 | €97,675 | €65,262 | -€32,413 | -33.2% |
| Financial income | 75/76B | €246 | €242 | -€4 | -1.6% |
| Recurring financial income | 75 | €246 | €242 | -€4 | -1.6% |
| Financial charges | 65/66B | €12,914 | €12,970 | +€57 | +0.4% |
| Recurring financial charges | 65 | €12,914 | €12,970 | +€57 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €85,007 | €52,533 | -€32,474 | -38.2% |
| Income taxes | 67/77 | €15,626 | €11,501 | -€4,125 | -26.4% |
| Profit (loss) for the period | 9904 | €69,381 | €41,032 | -€28,349 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,381 | €41,032 | -€28,349 | -40.9% |
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 30 October 2026 via checked.be.