For 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.
For IT
Largest movements
- Cash -€21,788
down €21,788 (-67.9%), from €32,107 to €10,319
mainly Contributions, distributions and other (-€98,749) and Other debts (-€15,823)
- Tangible fixed assets -€9,094
down €9,094 (-47.0%), from €19,350 to €10,256
- Current investments +€2,821
up €2,821 (+8.0%), from €35,179 to €38,000
- Receivables within one year -€2,299
down €2,299 (-6.1%), from €37,682 to €35,384
- Other debts -€15,823
down €15,823 (-16.6%), from €95,258 to €79,435
- Tax, wage and social debts -€15,280
down €15,280 (-55.8%), from €27,360 to €12,080
- Financial income -€5,484
down €5,484 (-95.7%), from €5,732 to €248
- Taxes +€3,655
up €3,655 (+12.4%), from €29,506 to €33,161
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 | €124,618 | €94,259 | -€30,359 | -24.4% |
| Fixed assets | 21/28 | €19,650 | €10,556 | -€9,094 | -46.3% |
| Tangible fixed assets | 22/27 | €19,350 | €10,256 | -€9,094 | -47.0% |
| Furniture and vehicles | 24 | €19,350 | €10,256 | -€9,094 | -47.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €104,968 | €83,703 | -€21,266 | -20.3% |
| Amounts receivable within one year | 40/41 | €37,682 | €35,384 | -€2,299 | -6.1% |
| Trade receivables | 40 | €37,682 | €35,384 | -€2,299 | -6.1% |
| Current investments | 50/53 | €35,179 | €38,000 | +€2,821 | +8.0% |
| Cash at bank and in hand | 54/58 | €32,107 | €10,319 | -€21,788 | -67.9% |
| Total equity and liabilities | 10/49 | €124,618 | €94,259 | -€30,359 | -24.4% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €122,618 | €92,259 | -€30,359 | -24.8% |
| Amounts payable within one year | 42/48 | €122,618 | €92,259 | -€30,359 | -24.8% |
| Trade debts | 44 | - | €743 | +€743 | |
| Suppliers | 440/4 | - | €743 | +€743 | |
| Taxes, remuneration and social security | 45 | €27,360 | €12,080 | -€15,280 | -55.8% |
| Taxes | 450/3 | €27,360 | €12,080 | -€15,280 | -55.8% |
| Other amounts payable | 47/48 | €95,258 | €79,435 | -€15,823 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,848 | €9,094 | -€755 | -7.7% |
| Other operating charges | 640/8 | €531 | €548 | +€17 | +3.2% |
| Gross operating margin | 9900 | €141,875 | €141,346 | -€529 | -0.4% |
| Operating profit (loss) | 9901 | €131,496 | €131,704 | +€209 | +0.2% |
| Financial income | 75/76B | €5,732 | €248 | -€5,484 | -95.7% |
| Recurring financial income | 75 | €5,732 | €248 | -€5,484 | -95.7% |
| Financial charges | 65/66B | €47 | €42 | -€6 | -11.7% |
| Recurring financial charges | 65 | €47 | €42 | -€6 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €137,180 | €131,910 | -€5,270 | -3.8% |
| Income taxes | 67/77 | €29,506 | €33,161 | +€3,655 | +12.4% |
| Profit (loss) for the period | 9904 | €107,675 | €98,749 | -€8,925 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,675 | €98,749 | -€8,925 | -8.3% |
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 4 October 2026 via checked.be.