INFORMATION TECHNOLOGY MANAGEMENT CONSULTANCY: 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.
INFORMATION TECHNOLOGY MANAGEMENT CONSULTANCY
Largest movements
- Receivables within one year -€86,286
down €86,286 (-32.2%), from €268,034 to €181,748
of which Other amounts receivable: -€86,909
- Reserves -€91,830
down €91,830 (-31.9%), from €288,291 to €196,461
of which Distributable reserves: -€91,830
- Tax, wage and social debts +€5,686
up €5,686 (+25.6%), from €22,220 to €27,906
- Financial income -€10,290
down €10,290 (-66.7%), from €15,419 to €5,129
- Gross operating margin -€10,038
down €10,038 (-20.0%), from €50,078 to €40,040
- Taxes -€8,294
down €8,294 (-56.2%), from €14,754 to €6,460
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 | €343,025 | €254,811 | -€88,214 | -25.7% |
| Fixed assets | 21/28 | €68,975 | €66,425 | -€2,550 | -3.7% |
| Tangible fixed assets | 22/27 | €68,975 | €66,425 | -€2,550 | -3.7% |
| Land and buildings | 22 | €68,975 | €66,425 | -€2,550 | -3.7% |
| Current assets | 29/58 | €274,050 | €188,386 | -€85,664 | -31.3% |
| Amounts receivable within one year | 40/41 | €268,034 | €181,748 | -€86,286 | -32.2% |
| Trade receivables | 40 | - | €623 | +€623 | |
| Other amounts receivable | 41 | €268,034 | €181,125 | -€86,909 | -32.4% |
| Cash at bank and in hand | 54/58 | €5,812 | €6,431 | +€619 | +10.6% |
| Deferred charges and accrued income | 490/1 | €204 | €208 | +€4 | +1.8% |
| Total equity and liabilities | 10/49 | €343,025 | €254,811 | -€88,214 | -25.7% |
| Equity | 10/15 | €294,491 | €202,661 | -€91,830 | -31.2% |
| Contributions | 10/11 | €6,200 | €6,200 | +€0 | 0.0% |
| Reserves | 13 | €288,291 | €196,461 | -€91,830 | -31.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €286,431 | €194,601 | -€91,830 | -32.1% |
| Amounts payable | 17/49 | €48,534 | €52,151 | +€3,617 | +7.5% |
| Amounts payable within one year | 42/48 | €48,534 | €52,151 | +€3,617 | +7.5% |
| Trade debts | 44 | €1,314 | €244 | -€1,070 | -81.4% |
| Suppliers | 440/4 | €1,314 | €244 | -€1,070 | -81.4% |
| Taxes, remuneration and social security | 45 | €22,220 | €27,906 | +€5,686 | +25.6% |
| Taxes | 450/3 | €22,220 | €27,906 | +€5,686 | +25.6% |
| Other amounts payable | 47/48 | €25,000 | €24,000 | -€1,000 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,550 | €2,550 | = | 0.0% |
| Other operating charges | 640/8 | €1,117 | €1,162 | +€45 | +4.0% |
| Gross operating margin | 9900 | €50,078 | €40,040 | -€10,038 | -20.0% |
| Operating profit (loss) | 9901 | €46,411 | €36,327 | -€10,084 | -21.7% |
| Financial income | 75/76B | €15,419 | €5,129 | -€10,290 | -66.7% |
| Recurring financial income | 75 | €15,419 | €5,129 | -€10,290 | -66.7% |
| Financial charges | 65/66B | €310 | €88 | -€222 | -71.8% |
| Recurring financial charges | 65 | €310 | €88 | -€222 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €61,520 | €41,369 | -€20,151 | -32.8% |
| Income taxes | 67/77 | €14,754 | €6,460 | -€8,294 | -56.2% |
| Profit (loss) for the period | 9904 | €46,766 | €34,909 | -€11,857 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,766 | €34,909 | -€11,857 | -25.4% |
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 17 October 2026 via checked.be.