IT 02 Consulting: 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.
IT 02 Consulting
Largest movements
- Receivables within one year +€4,863
up €4,863 (+12.0%), from €40,480 to €45,343
of which Other amounts receivable: +€5,541
- Tangible fixed assets +€3,818
up €3,818 (+72.2%), from €5,287 to €9,105
of which Furniture and vehicles: +€5,199
- Reserves +€13,596
up €13,596 (+38.5%), from €35,353 to €48,950
- Current portion of long-term debt -€8,958
down €8,958 (-37.1%), from €24,171 to €15,214
- Other debts +€6,080
new in 2025: €6,080
- Debts after one year -€2,272
down €2,272 (-52.9%), from €4,297 to €2,025
- Trade debts +€1,311
up €1,311 (+35,525%), from €4 to €1,315
- Gross operating margin +€4,699
up €4,699 (+16.2%), from €29,090 to €33,789
- Taxes +€1,564
up €1,564 (+21.4%), from €7,324 to €8,889
- Other operating charges +€845
up €845 (+1,324%), from €64 to €909
- Financial income +€719
up €719 (+70.2%), from €1,024 to €1,742
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 | €74,665 | €82,797 | +€8,132 | +10.9% |
| Fixed assets | 21/28 | €5,287 | €9,105 | +€3,818 | +72.2% |
| Tangible fixed assets | 22/27 | €5,287 | €9,105 | +€3,818 | +72.2% |
| Furniture and vehicles | 24 | €2,566 | €7,764 | +€5,199 | +203% |
| Leasing and similar rights | 25 | €2,602 | €1,340 | -€1,261 | -48.5% |
| Other tangible fixed assets | 26 | €119 | €0 | -€119 | -100.0% |
| Current assets | 29/58 | €69,379 | €73,692 | +€4,314 | +6.2% |
| Amounts receivable within one year | 40/41 | €40,480 | €45,343 | +€4,863 | +12.0% |
| Trade receivables | 40 | €13,552 | €12,874 | -€678 | -5.0% |
| Other amounts receivable | 41 | €26,928 | €32,469 | +€5,541 | +20.6% |
| Cash at bank and in hand | 54/58 | €28,899 | €28,349 | -€550 | -1.9% |
| Total equity and liabilities | 10/49 | €74,665 | €82,797 | +€8,132 | +10.9% |
| Equity | 10/15 | €37,224 | €50,820 | +€13,596 | +36.5% |
| Contributions | 10/11 | €1,516 | €1,516 | = | 0.0% |
| Reserves | 13 | €35,353 | €48,950 | +€13,596 | +38.5% |
| Distributable reserves | 133 | €35,353 | €48,950 | +€13,596 | +38.5% |
| Profit (loss) carried forward | 14 | €355 | €355 | = | 0.0% |
| Amounts payable | 17/49 | €37,441 | €31,977 | -€5,464 | -14.6% |
| Amounts payable after more than one year | 17 | €4,297 | €2,025 | -€2,272 | -52.9% |
| Financial debts | 170/4 | €4,297 | €2,025 | -€2,272 | -52.9% |
| Amounts payable within one year | 42/48 | €33,144 | €29,952 | -€3,192 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €24,171 | €15,214 | -€8,958 | -37.1% |
| Financial debts | 43 | €617 | - | -€617 | |
| Credit institutions | 430/8 | €617 | - | -€617 | |
| Trade debts | 44 | €4 | €1,315 | +€1,311 | +35,525% |
| Suppliers | 440/4 | €4 | €1,315 | +€1,311 | +35,525% |
| Taxes, remuneration and social security | 45 | €8,351 | €7,343 | -€1,008 | -12.1% |
| Taxes | 450/3 | €8,351 | €7,343 | -€1,008 | -12.1% |
| Other amounts payable | 47/48 | - | €6,080 | +€6,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,405 | €4,338 | -€67 | -1.5% |
| Other operating charges | 640/8 | €64 | €909 | +€845 | +1,324% |
| Non-recurring operating charges | 66A | - | €60 | +€60 | |
| Gross operating margin | 9900 | €29,090 | €33,789 | +€4,699 | +16.2% |
| Operating profit (loss) | 9901 | €24,622 | €28,482 | +€3,860 | +15.7% |
| Financial income | 75/76B | €1,024 | €1,742 | +€719 | +70.2% |
| Recurring financial income | 75 | €1,024 | €1,742 | +€719 | +70.2% |
| Financial charges | 65/66B | €1,585 | €1,659 | +€74 | +4.6% |
| Recurring financial charges | 65 | €1,585 | €1,659 | +€74 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €24,060 | €28,565 | +€4,505 | +18.7% |
| Income taxes | 67/77 | €7,324 | €8,889 | +€1,564 | +21.4% |
| Profit (loss) for the period | 9904 | €16,735 | €19,676 | +€2,941 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,735 | €19,676 | +€2,941 | +17.6% |
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 21 October 2026 via checked.be.