IT & BI 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 & BI Consulting
Largest movements
- Cash -€44,338
down €44,338 (-58.3%), from €76,004 to €31,666
mainly Receivables within one year (-€34,431) and Tax, wage and social debts (-€32,713)
- Receivables within one year +€34,431
up €34,431 (+69.1%), from €49,862 to €84,293
of which Other amounts receivable: +€20,831
- Tangible fixed assets -€3,915
down €3,915 (-47.4%), from €8,252 to €4,337
of which Other tangible fixed assets: -€3,013
- Tax, wage and social debts -€32,713
down €32,713 (-80.6%), from €40,569 to €7,856
of which Remuneration and social security: -€19,243
- Reserves +€17,000
up €17,000 (+81.5%), from €20,860 to €37,860
- Taxes -€3,766
down €3,766 (-28.4%), from €13,245 to €9,479
- Gross operating margin -€2,814
down €2,814 (-4.0%), from €71,056 to €68,242
- Staff costs +€2,549
up €2,549 (+7.4%), from €34,387 to €36,936
- Depreciation -€1,481
down €1,481 (-30.6%), from €4,835 to €3,354
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 | €137,878 | €122,976 | -€14,902 | -10.8% |
| Fixed assets | 21/28 | €10,833 | €5,718 | -€5,115 | -47.2% |
| Intangible fixed assets | 21 | €2,581 | €1,381 | -€1,200 | -46.5% |
| Tangible fixed assets | 22/27 | €8,252 | €4,337 | -€3,915 | -47.4% |
| Furniture and vehicles | 24 | €2,501 | €1,599 | -€902 | -36.1% |
| Other tangible fixed assets | 26 | €5,751 | €2,738 | -€3,013 | -52.4% |
| Current assets | 29/58 | €127,045 | €117,258 | -€9,787 | -7.7% |
| Amounts receivable within one year | 40/41 | €49,862 | €84,293 | +€34,431 | +69.1% |
| Trade receivables | 40 | - | €13,600 | +€13,600 | |
| Other amounts receivable | 41 | €49,862 | €70,693 | +€20,831 | +41.8% |
| Cash at bank and in hand | 54/58 | €76,004 | €31,666 | -€44,338 | -58.3% |
| Deferred charges and accrued income | 490/1 | €1,179 | €1,299 | +€120 | +10.2% |
| Total equity and liabilities | 10/49 | €137,878 | €122,976 | -€14,902 | -10.8% |
| Equity | 10/15 | €95,850 | €113,320 | +€17,470 | +18.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,860 | €37,860 | +€17,000 | +81.5% |
| Distributable reserves | 133 | €20,860 | €37,860 | +€17,000 | +81.5% |
| Profit (loss) carried forward | 14 | €62,590 | €63,060 | +€470 | +0.8% |
| Amounts payable | 17/49 | €42,028 | €9,656 | -€32,372 | -77.0% |
| Amounts payable within one year | 42/48 | €42,028 | €9,656 | -€32,372 | -77.0% |
| Trade debts | 44 | €1,459 | €1,800 | +€341 | +23.4% |
| Suppliers | 440/4 | €1,459 | €1,800 | +€341 | +23.4% |
| Taxes, remuneration and social security | 45 | €40,569 | €7,856 | -€32,713 | -80.6% |
| Taxes | 450/3 | €19,751 | €6,281 | -€13,470 | -68.2% |
| Remuneration and social security | 454/9 | €20,818 | €1,575 | -€19,243 | -92.4% |
| Remuneration, social security and pensions | 62 | €34,387 | €36,936 | +€2,549 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,835 | €3,354 | -€1,481 | -30.6% |
| Other operating charges | 640/8 | €1,965 | €1,826 | -€139 | -7.1% |
| Non-recurring operating charges | 66A | - | €1,761 | +€1,761 | |
| Gross operating margin | 9900 | €71,056 | €68,242 | -€2,814 | -4.0% |
| Operating profit (loss) | 9901 | €29,869 | €24,365 | -€5,504 | -18.4% |
| Financial income | 75/76B | €3,251 | €3,171 | -€80 | -2.5% |
| Recurring financial income | 75 | €3,251 | €3,171 | -€80 | -2.5% |
| Financial charges | 65/66B | €456 | €587 | +€131 | +28.7% |
| Recurring financial charges | 65 | €456 | €587 | +€131 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €32,664 | €26,949 | -€5,715 | -17.5% |
| Income taxes | 67/77 | €13,245 | €9,479 | -€3,766 | -28.4% |
| Profit (loss) for the period | 9904 | €19,419 | €17,470 | -€1,949 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,419 | €17,470 | -€1,949 | -10.0% |
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 28 October 2026 via checked.be.