IT AM Consult: 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 AM Consult
Largest movements
- Cash +€21,308
up €21,308 (+28.4%), from €75,122 to €96,430
mainly Other debts (+€49,403) and Net result for the year (+€47,140)
- Receivables within one year +€19,704
up €19,704 (+73.9%), from €26,654 to €46,358
of which Trade receivables: +€15,281
- Tangible fixed assets -€10,647
down €10,647 (-37.6%), from €28,320 to €17,673
- Other debts +€49,403
up €49,403 (+75.0%), from €65,857 to €115,260
- Tax, wage and social debts -€22,417
down €22,417 (-69.3%), from €32,349 to €9,932
of which Remuneration and social security: -€17,002
- Trade debts +€14,720
up €14,720 (+525%), from €2,804 to €17,524
- Profit (loss) carried forward -€9,760
down €9,760 (-36.0%), from €27,086 to €17,326
- Gross operating margin +€8,192
up €8,192 (+13.7%), from €59,590 to €67,783
- Taxes +€1,790
up €1,790 (+14.8%), from €12,060 to €13,849
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 | €130,097 | €162,042 | +€31,945 | +24.6% |
| Fixed assets | 21/28 | €28,320 | €17,673 | -€10,647 | -37.6% |
| Tangible fixed assets | 22/27 | €28,320 | €17,673 | -€10,647 | -37.6% |
| Furniture and vehicles | 24 | €28,320 | €17,673 | -€10,647 | -37.6% |
| Current assets | 29/58 | €101,777 | €144,369 | +€42,592 | +41.8% |
| Amounts receivable within one year | 40/41 | €26,654 | €46,358 | +€19,704 | +73.9% |
| Trade receivables | 40 | €26,654 | €41,935 | +€15,281 | +57.3% |
| Other amounts receivable | 41 | - | €4,423 | +€4,423 | |
| Cash at bank and in hand | 54/58 | €75,122 | €96,430 | +€21,308 | +28.4% |
| Deferred charges and accrued income | 490/1 | - | €1,581 | +€1,581 | |
| Total equity and liabilities | 10/49 | €130,097 | €162,042 | +€31,945 | +24.6% |
| Equity | 10/15 | €29,086 | €19,326 | -€9,760 | -33.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,086 | €17,326 | -€9,760 | -36.0% |
| Amounts payable | 17/49 | €101,011 | €142,716 | +€41,705 | +41.3% |
| Amounts payable within one year | 42/48 | €101,011 | €142,716 | +€41,705 | +41.3% |
| Trade debts | 44 | €2,804 | €17,524 | +€14,720 | +525% |
| Suppliers | 440/4 | €2,804 | €17,524 | +€14,720 | +525% |
| Taxes, remuneration and social security | 45 | €32,349 | €9,932 | -€22,417 | -69.3% |
| Taxes | 450/3 | €15,347 | €9,932 | -€5,416 | -35.3% |
| Remuneration and social security | 454/9 | €17,002 | - | -€17,002 | |
| Other amounts payable | 47/48 | €65,857 | €115,260 | +€49,403 | +75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,295 | €6,048 | -€247 | -3.9% |
| Other operating charges | 640/8 | €122 | - | -€122 | |
| Gross operating margin | 9900 | €59,590 | €67,783 | +€8,192 | +13.7% |
| Operating profit (loss) | 9901 | €53,174 | €61,735 | +€8,561 | +16.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €1,258 | €746 | -€513 | -40.7% |
| Recurring financial charges | 65 | €1,258 | €746 | -€513 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €51,916 | €60,989 | +€9,073 | +17.5% |
| Income taxes | 67/77 | €12,060 | €13,849 | +€1,790 | +14.8% |
| Profit (loss) for the period | 9904 | €39,856 | €47,140 | +€7,283 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,856 | €47,140 | +€7,283 | +18.3% |
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 18 October 2026 via checked.be.