I&T actief: 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&T actief
Largest movements
- Receivables within one year +€21,186
up €21,186 (+442%), from €4,791 to €25,977
of which Trade receivables: +€19,980
- Cash -€2,686
down €2,686 (-76.7%), from €3,503 to €816
mainly Receivables within one year (-€21,186) and Investment in fixed assets (net) (-€2,500)
- Tangible fixed assets +€1,085
up €1,085 (+26.1%), from €4,158 to €5,243
of which Furniture and vehicles: +€1,169
- Trade debts +€10,841
new in 2025: €10,841
- Other debts +€6,892
up €6,892 (+309%), from €2,228 to €9,119
- Profit (loss) carried forward +€2,126
up €2,126 (+8.8%), from -€24,115 to -€21,989
- Debts after one year -€1,848
down €1,848 (-33.4%), from €5,533 to €3,684
- Tax, wage and social debts +€1,574
up €1,574 (+22.5%), from €7,004 to €8,579
of which Taxes: +€1,674
- Turnover +€83,897
new in 2025: €83,897
- Purchases and services +€77,617
new in 2025: €77,617
- Gross operating margin +€25,228
up €25,228, from -€18,948 to €6,280
- Taxes -€1,475
down €1,475 (-83.6%), from €1,764 to €289
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 | €12,452 | €32,036 | +€19,584 | +157% |
| Fixed assets | 21/28 | €4,158 | €5,243 | +€1,085 | +26.1% |
| Tangible fixed assets | 22/27 | €4,158 | €5,243 | +€1,085 | +26.1% |
| Plant, machinery and equipment | 23 | €405 | €320 | -€85 | -20.9% |
| Furniture and vehicles | 24 | €3,753 | €4,923 | +€1,169 | +31.2% |
| Current assets | 29/58 | €8,294 | €26,793 | +€18,499 | +223% |
| Amounts receivable within one year | 40/41 | €4,791 | €25,977 | +€21,186 | +442% |
| Trade receivables | 40 | €3,342 | €23,322 | +€19,980 | +598% |
| Other amounts receivable | 41 | €1,449 | €2,655 | +€1,206 | +83.2% |
| Cash at bank and in hand | 54/58 | €3,503 | €816 | -€2,686 | -76.7% |
| Total equity and liabilities | 10/49 | €12,452 | €32,036 | +€19,584 | +157% |
| Equity | 10/15 | -€2,313 | -€187 | +€2,126 | +91.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €21,302 | €21,302 | = | 0.0% |
| Distributable reserves | 133 | €21,302 | €21,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,115 | -€21,989 | +€2,126 | +8.8% |
| Amounts payable | 17/49 | €14,765 | €32,223 | +€17,458 | +118% |
| Amounts payable after more than one year | 17 | €5,533 | €3,684 | -€1,848 | -33.4% |
| Financial debts | 170/4 | €5,533 | €3,684 | -€1,848 | -33.4% |
| Amounts payable within one year | 42/48 | €9,232 | €28,539 | +€19,307 | +209% |
| Trade debts | 44 | - | €10,841 | +€10,841 | |
| Suppliers | 440/4 | - | €10,841 | +€10,841 | |
| Taxes, remuneration and social security | 45 | €7,004 | €8,579 | +€1,574 | +22.5% |
| Taxes | 450/3 | €6,904 | €8,579 | +€1,674 | +24.3% |
| Remuneration and social security | 454/9 | €100 | - | -€100 | |
| Other amounts payable | 47/48 | €2,228 | €9,119 | +€6,892 | +309% |
| Turnover | 70 | - | €83,897 | +€83,897 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €77,617 | +€77,617 | |
| Remuneration, social security and pensions | 62 | €1,095 | €522 | -€573 | -52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,415 | +€114 | +8.8% |
| Other operating charges | 640/8 | €764 | €1,202 | +€438 | +57.4% |
| Gross operating margin | 9900 | -€18,948 | €6,280 | +€25,228 | |
| Operating profit (loss) | 9901 | -€22,108 | €3,141 | +€25,248 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €250 | €726 | +€477 | +191% |
| Recurring financial charges | 65 | €250 | €726 | +€477 | +191% |
| Profit (loss) for the period before taxes | 9903 | -€22,351 | €2,414 | +€24,765 | |
| Income taxes | 67/77 | €1,764 | €289 | -€1,475 | -83.6% |
| Profit (loss) for the period | 9904 | -€24,115 | €2,126 | +€26,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,115 | €2,126 | +€26,240 |
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 29 October 2026 via checked.be.