I.T.SERVICES 4 U: 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.SERVICES 4 U
Largest movements
- Cash +€19,892
up €19,892, from €0 to €19,892
mainly Other debts (+€39,510) and Short-term financial debts (+€15,370)
- Receivables within one year -€8,387
down €8,387 (-13.7%), from €61,001 to €52,614
of which Trade receivables: -€5,060
- Stocks and contracts +€7,869
up €7,869 (+14.9%), from €52,730 to €60,600
- Tangible fixed assets -€2,295
down €2,295 (-14.0%), from €16,350 to €14,055
of which Plant, machinery and equipment: -€1,225
- Other debts +€39,510
up €39,510 (+66.9%), from €59,070 to €98,580
- Trade debts -€20,153
down €20,153 (-68.9%), from €29,254 to €9,101
- Short-term financial debts +€15,370
up €15,370 (+188%), from €8,196 to €23,566
- Current portion of long-term debt -€9,875
no longer reported in 2025 (was €9,875)
- Profit (loss) carried forward -€4,050
down €4,050 (-453%), from -€895 to -€4,944
- Gross operating margin -€4,545
down €4,545 (-72.3%), from €6,290 to €1,745
- Depreciation -€1,971
down €1,971 (-46.2%), from €4,266 to €2,295
- Financial charges +€1,706
up €1,706 (+69.3%), from €2,461 to €4,167
- Other operating charges -€887
down €887 (-81.6%), from €1,087 to €200
- Taxes -€456
down €456, from €233 to -€223
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 | €130,081 | €147,161 | +€17,080 | +13.1% |
| Fixed assets | 21/28 | €16,350 | €14,055 | -€2,295 | -14.0% |
| Tangible fixed assets | 22/27 | €16,350 | €14,055 | -€2,295 | -14.0% |
| Land and buildings | 22 | €4,100 | €3,558 | -€542 | -13.2% |
| Plant, machinery and equipment | 23 | €7,650 | €6,425 | -€1,225 | -16.0% |
| Furniture and vehicles | 24 | €4,600 | €4,072 | -€528 | -11.5% |
| Current assets | 29/58 | €113,731 | €133,106 | +€19,375 | +17.0% |
| Stocks and contracts in progress | 3 | €52,730 | €60,600 | +€7,869 | +14.9% |
| Stocks | 30/36 | €52,730 | €60,600 | +€7,869 | +14.9% |
| Amounts receivable within one year | 40/41 | €61,001 | €52,614 | -€8,387 | -13.7% |
| Trade receivables | 40 | €57,674 | €52,614 | -€5,060 | -8.8% |
| Other amounts receivable | 41 | €3,326 | - | -€3,326 | |
| Cash at bank and in hand | 54/58 | €0 | €19,892 | +€19,892 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €130,081 | €147,161 | +€17,080 | +13.1% |
| Equity | 10/15 | €17,878 | €13,829 | -€4,050 | -22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173 | €173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €173 | €173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €173 | €173 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€895 | -€4,944 | -€4,050 | -453% |
| Amounts payable | 17/49 | €112,202 | €133,332 | +€21,129 | +18.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €112,202 | €133,332 | +€21,129 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €9,875 | - | -€9,875 | |
| Financial debts | 43 | €8,196 | €23,566 | +€15,370 | +188% |
| Credit institutions | 430/8 | €8,196 | €23,566 | +€15,370 | +188% |
| Trade debts | 44 | €29,254 | €9,101 | -€20,153 | -68.9% |
| Suppliers | 440/4 | €29,254 | €9,101 | -€20,153 | -68.9% |
| Taxes, remuneration and social security | 45 | €5,808 | €2,085 | -€3,723 | -64.1% |
| Taxes | 450/3 | €5,808 | €2,085 | -€3,723 | -64.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €59,070 | €98,580 | +€39,510 | +66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,266 | €2,295 | -€1,971 | -46.2% |
| Other operating charges | 640/8 | €1,087 | €200 | -€887 | -81.6% |
| Gross operating margin | 9900 | €6,290 | €1,745 | -€4,545 | -72.3% |
| Operating profit (loss) | 9901 | €937 | -€750 | -€1,687 | |
| Financial income | 75/76B | €367 | €645 | +€277 | +75.5% |
| Recurring financial income | 75 | €367 | €645 | +€277 | +75.5% |
| Financial charges | 65/66B | €2,461 | €4,167 | +€1,706 | +69.3% |
| Recurring financial charges | 65 | €2,461 | €4,167 | +€1,706 | +69.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,157 | -€4,273 | -€3,116 | -269% |
| Income taxes | 67/77 | €233 | -€223 | -€456 | |
| Profit (loss) for the period | 9904 | -€1,390 | -€4,050 | -€2,660 | -191% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,390 | -€4,050 | -€2,660 | -191% |
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 22 October 2026 via checked.be.