I-solv-IT: 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.
I-solv-IT
Largest movements
- Tangible fixed assets -€25,209
down €25,209 (-11.6%), from €216,661 to €191,452
of which Leasing and similar rights: -€12,807
- Cash +€18,308
up €18,308 (+143%), from €12,814 to €31,122
mainly Net result for the year (+€31,714) and Depreciation (+€27,851)
- Receivables within one year -€9,802
down €9,802 (-19.1%), from €51,374 to €41,572
of which Trade receivables: -€9,992
- Current investments +€4,650
up €4,650 (+9.7%), from €47,983 to €52,632
- Profit (loss) carried forward +€30,074
up €30,074 (+98.1%), from -€30,655 to -€581
- Debts after one year -€20,891
down €20,891 (-14.9%), from €139,750 to €118,859
- Current portion of long-term debt -€15,289
down €15,289 (-40.1%), from €38,136 to €22,847
- Other debts -€8,299
down €8,299 (-16.4%), from €50,464 to €42,165
- Taxes +€8,775
up €8,775 (+3,458%), from €254 to €9,029
- Staff costs +€2,472
up €2,472 (+4.8%), from €51,730 to €54,202
- Financial income -€2,327
down €2,327 (-86.6%), from €2,688 to €361
- Financial charges +€1,952
up €1,952 (+34.7%), from €5,620 to €7,572
- Gross operating margin +€1,531
up €1,531 (+1.2%), from €132,096 to €133,627
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 | €334,428 | €322,117 | -€12,311 | -3.7% |
| Fixed assets | 21/28 | €217,079 | €191,452 | -€25,627 | -11.8% |
| Intangible fixed assets | 21 | €418 | €0 | -€418 | -100% |
| Tangible fixed assets | 22/27 | €216,661 | €191,452 | -€25,209 | -11.6% |
| Land and buildings | 22 | €137,471 | €129,479 | -€7,991 | -5.8% |
| Plant, machinery and equipment | 23 | €10,399 | €9,016 | -€1,383 | -13.3% |
| Furniture and vehicles | 24 | €15,393 | €12,706 | -€2,687 | -17.5% |
| Leasing and similar rights | 25 | €50,770 | €37,964 | -€12,807 | -25.2% |
| Other tangible fixed assets | 26 | €2,627 | €2,287 | -€340 | -13.0% |
| Current assets | 29/58 | €117,350 | €130,665 | +€13,316 | +11.3% |
| Amounts receivable within one year | 40/41 | €51,374 | €41,572 | -€9,802 | -19.1% |
| Trade receivables | 40 | €50,582 | €40,590 | -€9,992 | -19.8% |
| Other amounts receivable | 41 | €791 | €982 | +€190 | +24.0% |
| Current investments | 50/53 | €47,983 | €52,632 | +€4,650 | +9.7% |
| Cash at bank and in hand | 54/58 | €12,814 | €31,122 | +€18,308 | +143% |
| Deferred charges and accrued income | 490/1 | €5,179 | €5,340 | +€160 | +3.1% |
| Total equity and liabilities | 10/49 | €334,428 | €322,117 | -€12,311 | -3.7% |
| Equity | 10/15 | €86,669 | €114,884 | +€28,214 | +32.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €104,924 | €103,064 | -€1,860 | -1.8% |
| Distributable reserves | 133 | €104,924 | €103,064 | -€1,860 | -1.8% |
| Profit (loss) carried forward | 14 | -€30,655 | -€581 | +€30,074 | +98.1% |
| Amounts payable | 17/49 | €247,759 | €207,233 | -€40,526 | -16.4% |
| Amounts payable after more than one year | 17 | €139,750 | €118,859 | -€20,891 | -14.9% |
| Financial debts | 170/4 | €139,750 | €118,859 | -€20,891 | -14.9% |
| Amounts payable within one year | 42/48 | €108,009 | €88,375 | -€19,634 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €38,136 | €22,847 | -€15,289 | -40.1% |
| Trade debts | 44 | €3,431 | €6,148 | +€2,717 | +79.2% |
| Suppliers | 440/4 | €3,431 | €6,148 | +€2,717 | +79.2% |
| Taxes, remuneration and social security | 45 | €15,978 | €17,215 | +€1,237 | +7.7% |
| Taxes | 450/3 | €11,831 | €12,658 | +€827 | +7.0% |
| Remuneration and social security | 454/9 | €4,147 | €4,558 | +€411 | +9.9% |
| Other amounts payable | 47/48 | €50,464 | €42,165 | -€8,299 | -16.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €51,730 | €54,202 | +€2,472 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,412 | €27,851 | +€439 | +1.6% |
| Other operating charges | 640/8 | €3,749 | €3,620 | -€129 | -3.4% |
| Gross operating margin | 9900 | €132,096 | €133,627 | +€1,531 | +1.2% |
| Operating profit (loss) | 9901 | €49,205 | €47,954 | -€1,251 | -2.5% |
| Financial income | 75/76B | €2,688 | €361 | -€2,327 | -86.6% |
| Recurring financial income | 75 | €2,688 | €361 | -€2,327 | -86.6% |
| Financial charges | 65/66B | €5,620 | €7,572 | +€1,952 | +34.7% |
| Recurring financial charges | 65 | €5,620 | €7,572 | +€1,952 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €46,274 | €40,743 | -€5,531 | -12.0% |
| Income taxes | 67/77 | €254 | €9,029 | +€8,775 | +3,458% |
| Profit (loss) for the period | 9904 | €46,020 | €31,714 | -€14,306 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,020 | €31,714 | -€14,306 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.