INFORMATION TECHNOLOGY PARTNERS: what changed
Two fiscal 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 PARTNERS
Largest movements
- Cash -€13,680
down €13,680 (-11.2%), from €122,386 to €108,706
mainly Net result for the year (-€13,172) and Other debts (-€12,922)
- Receivables within one year -€7,758
down €7,758 (-91.6%), from €8,470 to €712
of which Trade receivables: -€8,470
- Profit (loss) carried forward -€13,172
down €13,172 (-22.5%), from -€58,607 to -€71,779
- Other debts -€12,922
down €12,922 (-58.3%), from €22,163 to €9,241
- Trade debts +€2,405
new in 2025: €2,405
- Gross operating margin +€10,813
up €10,813 (+48.3%), from -€22,368 to -€11,555
- Depreciation -€1,931
down €1,931 (-64.3%), from €3,004 to €1,073
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.
Cash bridge derived
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 | €136,586 | €113,238 | -€23,348 | -17.1% |
| Fixed assets | 21/28 | €2,980 | €1,907 | -€1,073 | -36.0% |
| Tangible fixed assets | 22/27 | €2,980 | €1,907 | -€1,073 | -36.0% |
| Plant, machinery and equipment | 23 | €1,253 | - | -€1,253 | |
| Furniture and vehicles | 24 | €1,727 | €685 | -€1,042 | -60.3% |
| Leasing and similar rights | 25 | - | €1,222 | +€1,222 | |
| Current assets | 29/58 | €133,606 | €111,331 | -€22,275 | -16.7% |
| Amounts receivable within one year | 40/41 | €8,470 | €712 | -€7,758 | -91.6% |
| Trade receivables | 40 | €8,470 | - | -€8,470 | |
| Other amounts receivable | 41 | - | €712 | +€712 | |
| Cash at bank and in hand | 54/58 | €122,386 | €108,706 | -€13,680 | -11.2% |
| Deferred charges and accrued income | 490/1 | €2,750 | €1,913 | -€837 | -30.4% |
| Total equity and liabilities | 10/49 | €136,586 | €113,238 | -€23,348 | -17.1% |
| Equity | 10/15 | €112,455 | €99,283 | -€13,172 | -11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €152,470 | €152,470 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €150,611 | €150,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,607 | -€71,779 | -€13,172 | -22.5% |
| Amounts payable | 17/49 | €24,131 | €13,955 | -€10,176 | -42.2% |
| Amounts payable within one year | 42/48 | €24,131 | €13,955 | -€10,176 | -42.2% |
| Trade debts | 44 | - | €2,405 | +€2,405 | |
| Suppliers | 440/4 | - | €2,405 | +€2,405 | |
| Taxes, remuneration and social security | 45 | €1,968 | €2,309 | +€341 | +17.3% |
| Taxes | 450/3 | €1,968 | €2,309 | +€341 | +17.3% |
| Other amounts payable | 47/48 | €22,163 | €9,241 | -€12,922 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €1,073 | -€1,931 | -64.3% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€22,368 | -€11,555 | +€10,813 | +48.3% |
| Operating profit (loss) | 9901 | -€25,759 | -€13,028 | +€12,731 | +49.4% |
| Financial charges | 65/66B | €20 | - | -€20 | |
| Recurring financial charges | 65 | €20 | - | -€20 | |
| Profit (loss) for the period before taxes | 9903 | -€25,779 | -€13,028 | +€12,751 | +49.5% |
| Income taxes | 67/77 | €174 | €144 | -€30 | -17.2% |
| Profit (loss) for the period | 9904 | -€25,953 | -€13,172 | +€12,781 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,953 | -€13,172 | +€12,781 | +49.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.