HAD IT Expert: 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.
HAD IT Expert
Largest movements
- Receivables within one year -€23,130
down €23,130 (-85.8%), from €26,962 to €3,832
of which Trade receivables: -€25,626
- Cash +€8,917
up €8,917 (+325%), from €2,747 to €11,664
mainly Receivables within one year (+€23,130) and Net result for the year (+€7,426)
- Tangible fixed assets -€7,092
down €7,092 (-48.7%), from €14,565 to €7,473
- Debts after one year -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward +€7,426
up €7,426 (+93.6%), from €7,938 to €15,364
- Tax, wage and social debts -€6,769
down €6,769 (-60.4%), from €11,198 to €4,429
of which Remuneration and social security: -€5,172
- Trade debts -€3,903
down €3,903 (-73.9%), from €5,283 to €1,380
- Other debts -€3,365
no longer reported in 2025 (was €3,365)
- Gross operating margin +€16,150
up €16,150 (+36.6%), from €44,182 to €60,332
- Staff costs +€4,028
up €4,028 (+10.0%), from €40,308 to €44,336
- Depreciation +€2,215
up €2,215 (+146%), from €1,516 to €3,731
- Taxes +€1,773
up €1,773 (+103%), from €1,724 to €3,497
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 | €45,003 | €23,393 | -€21,610 | -48.0% |
| Fixed assets | 21/28 | €14,565 | €7,473 | -€7,092 | -48.7% |
| Tangible fixed assets | 22/27 | €14,565 | €7,473 | -€7,092 | -48.7% |
| Furniture and vehicles | 24 | €14,565 | €7,473 | -€7,092 | -48.7% |
| Current assets | 29/58 | €30,438 | €15,919 | -€14,518 | -47.7% |
| Amounts receivable within one year | 40/41 | €26,962 | €3,832 | -€23,130 | -85.8% |
| Trade receivables | 40 | €26,686 | €1,059 | -€25,626 | -96.0% |
| Other amounts receivable | 41 | €276 | €2,773 | +€2,496 | +904% |
| Cash at bank and in hand | 54/58 | €2,747 | €11,664 | +€8,917 | +325% |
| Deferred charges and accrued income | 490/1 | €729 | €424 | -€305 | -41.9% |
| Total equity and liabilities | 10/49 | €45,003 | €23,393 | -€21,610 | -48.0% |
| Equity | 10/15 | €8,938 | €16,364 | +€7,426 | +83.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,938 | €15,364 | +€7,426 | +93.6% |
| Amounts payable | 17/49 | €36,065 | €7,028 | -€29,036 | -80.5% |
| Amounts payable after more than one year | 17 | €15,000 | - | -€15,000 | |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €19,846 | €5,810 | -€14,036 | -70.7% |
| Trade debts | 44 | €5,283 | €1,380 | -€3,903 | -73.9% |
| Suppliers | 440/4 | €5,283 | €1,380 | -€3,903 | -73.9% |
| Taxes, remuneration and social security | 45 | €11,198 | €4,429 | -€6,769 | -60.4% |
| Taxes | 450/3 | €6,026 | €4,429 | -€1,596 | -26.5% |
| Remuneration and social security | 454/9 | €5,172 | - | -€5,172 | |
| Other amounts payable | 47/48 | €3,365 | - | -€3,365 | |
| Accrued charges and deferred income | 492/3 | €1,219 | €1,219 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €40,308 | €44,336 | +€4,028 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | €3,731 | +€2,215 | +146% |
| Other operating charges | 640/8 | €856 | €1,217 | +€360 | +42.1% |
| Gross operating margin | 9900 | €44,182 | €60,332 | +€16,150 | +36.6% |
| Operating profit (loss) | 9901 | €1,501 | €11,048 | +€9,547 | +636% |
| Financial charges | 65/66B | €436 | €125 | -€311 | -71.3% |
| Recurring financial charges | 65 | €436 | €125 | -€311 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €1,065 | €10,923 | +€9,858 | +926% |
| Income taxes | 67/77 | €1,724 | €3,497 | +€1,773 | +103% |
| Profit (loss) for the period | 9904 | -€659 | €7,426 | +€8,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€659 | €7,426 | +€8,085 |
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 13 October 2026 via checked.be.