IT.B 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.B CONSULT
Largest movements
- Cash -€32,948
down €32,948 (-64.3%), from €51,242 to €18,293
mainly Net result for the year (-€29,331) and Receivables within one year (-€7,174)
- Receivables within one year +€7,174
up €7,174 (+661%), from €1,085 to €8,260
of which Trade receivables: +€6,244
- Profit (loss) carried forward -€29,331
down €29,331 (-69.8%), from -€42,033 to -€71,364
- Tax, wage and social debts +€1,305
up €1,305 (+1,527%), from €85 to €1,391
- Trade debts +€1,285
up €1,285 (+169%), from €759 to €2,044
- Other debts +€831
up €831 (+1.2%), from €69,164 to €69,996
- Gross operating margin -€14,992
down €14,992 (-107%), from -€13,965 to -€28,957
- Depreciation -€481
no longer reported in 2025 (was €481)
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 | €52,976 | €27,066 | -€25,910 | -48.9% |
| Current assets | 29/58 | €52,976 | €27,066 | -€25,910 | -48.9% |
| Amounts receivable within one year | 40/41 | €1,085 | €8,260 | +€7,174 | +661% |
| Trade receivables | 40 | - | €6,244 | +€6,244 | |
| Other amounts receivable | 41 | €1,085 | €2,016 | +€931 | +85.8% |
| Cash at bank and in hand | 54/58 | €51,242 | €18,293 | -€32,948 | -64.3% |
| Deferred charges and accrued income | 490/1 | €649 | €513 | -€136 | -21.0% |
| Total equity and liabilities | 10/49 | €52,976 | €27,066 | -€25,910 | -48.9% |
| Equity | 10/15 | -€17,033 | -€46,364 | -€29,331 | -172% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,033 | -€71,364 | -€29,331 | -69.8% |
| Amounts payable | 17/49 | €70,009 | €73,430 | +€3,422 | +4.9% |
| Amounts payable within one year | 42/48 | €70,009 | €73,430 | +€3,422 | +4.9% |
| Trade debts | 44 | €759 | €2,044 | +€1,285 | +169% |
| Suppliers | 440/4 | €759 | €2,044 | +€1,285 | +169% |
| Taxes, remuneration and social security | 45 | €85 | €1,391 | +€1,305 | +1,527% |
| Taxes | 450/3 | €85 | €1,391 | +€1,305 | +1,527% |
| Other amounts payable | 47/48 | €69,164 | €69,996 | +€831 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €481 | - | -€481 | |
| Other operating charges | 640/8 | €350 | €352 | +€2 | +0.4% |
| Non-recurring operating charges | 66A | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | -€13,965 | -€28,957 | -€14,992 | -107% |
| Operating profit (loss) | 9901 | -€14,859 | -€29,372 | -€14,513 | -97.7% |
| Financial income | 75/76B | €638 | €360 | -€277 | -43.5% |
| Recurring financial income | 75 | €638 | €360 | -€277 | -43.5% |
| Financial charges | 65/66B | €182 | €186 | +€4 | +2.2% |
| Recurring financial charges | 65 | €182 | €186 | +€4 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,403 | -€29,198 | -€14,795 | -103% |
| Income taxes | 67/77 | €128 | €134 | +€6 | +4.4% |
| Profit (loss) for the period | 9904 | -€14,531 | -€29,331 | -€14,800 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,531 | -€29,331 | -€14,800 | -102% |
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.