INFORMATION TECHNOLOGY MANAGEMENT SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€15,245
up €15,245 (+120%), from €12,662 to €27,907
of which Trade receivables: +€17,480
- Tangible fixed assets +€4,444
up €4,444 (+217%), from €2,050 to €6,494
of which Furniture and vehicles: +€2,517
- Cash -€3,690
down €3,690 (-16.0%), from €23,132 to €19,442
mainly Contributions, distributions and other (-€43,868) and Receivables within one year (-€15,245)
- Deferred charges and accrued income +€1,557
up €1,557 (+1,185%), from €131 to €1,688
- Other debts +€32,143
up €32,143 (+134%), from €24,069 to €56,212
- Reserves -€11,720
down €11,720 (-13.0%), from €90,041 to €78,321
- Tax, wage and social debts -€11,342
down €11,342 (-61.1%), from €18,562 to €7,220
- Trade debts +€8,475
new in 2025: €8,475
- Gross operating margin +€1,035
up €1,035 (+2.3%), from €45,178 to €46,212
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 | €38,975 | €56,531 | +€17,556 | +45.0% |
| Fixed assets | 21/28 | €3,050 | €7,494 | +€4,444 | +146% |
| Tangible fixed assets | 22/27 | €2,050 | €6,494 | +€4,444 | +217% |
| Furniture and vehicles | 24 | €2,050 | €4,567 | +€2,517 | +123% |
| Leasing and similar rights | 25 | - | €1,927 | +€1,927 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €35,925 | €49,037 | +€13,112 | +36.5% |
| Amounts receivable within one year | 40/41 | €12,662 | €27,907 | +€15,245 | +120% |
| Trade receivables | 40 | €460 | €17,940 | +€17,480 | +3,800% |
| Other amounts receivable | 41 | €12,202 | €9,967 | -€2,235 | -18.3% |
| Cash at bank and in hand | 54/58 | €23,132 | €19,442 | -€3,690 | -16.0% |
| Deferred charges and accrued income | 490/1 | €131 | €1,688 | +€1,557 | +1,185% |
| Total equity and liabilities | 10/49 | €38,975 | €56,531 | +€17,556 | +45.0% |
| Equity | 10/15 | -€5,741 | -€17,461 | -€11,720 | -204% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €90,041 | €78,321 | -€11,720 | -13.0% |
| Distributable reserves | 133 | €90,041 | €78,321 | -€11,720 | -13.0% |
| Profit (loss) carried forward | 14 | -€103,839 | -€103,839 | = | 0.0% |
| Amounts payable | 17/49 | €44,716 | €73,992 | +€29,276 | +65.5% |
| Amounts payable within one year | 42/48 | €42,631 | €71,907 | +€29,276 | +68.7% |
| Trade debts | 44 | - | €8,475 | +€8,475 | |
| Suppliers | 440/4 | - | €8,475 | +€8,475 | |
| Taxes, remuneration and social security | 45 | €18,562 | €7,220 | -€11,342 | -61.1% |
| Taxes | 450/3 | €18,562 | €7,220 | -€11,342 | -61.1% |
| Other amounts payable | 47/48 | €24,069 | €56,212 | +€32,143 | +134% |
| Accrued charges and deferred income | 492/3 | €2,086 | €2,086 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €216 | +€216 | |
| Other operating charges | 640/8 | €527 | €198 | -€329 | -62.5% |
| Gross operating margin | 9900 | €45,178 | €46,212 | +€1,035 | +2.3% |
| Operating profit (loss) | 9901 | €44,650 | €45,799 | +€1,148 | +2.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €134 | €125 | -€9 | -6.8% |
| Recurring financial charges | 65 | €134 | €125 | -€9 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €44,527 | €45,674 | +€1,147 | +2.6% |
| Income taxes | 67/77 | €13,273 | €13,526 | +€253 | +1.9% |
| Profit (loss) for the period | 9904 | €31,253 | €32,148 | +€895 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,253 | €32,148 | +€895 | +2.9% |
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 15 October 2026 via checked.be.