IT CLOUD & SERVICES: 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 CLOUD & SERVICES
Largest movements
- Cash +€2,886
up €2,886 (+908%), from €318 to €3,203
mainly Debts after one year (+€29,371) and Current portion of long-term debt (+€10,288)
- Tangible fixed assets -€1,241
down €1,241 (-60.3%), from €2,056 to €816
- Receivables within one year -€1,015
down €1,015 (-1.4%), from €71,643 to €70,628
of which Trade receivables: -€6,175
- Deferred charges and accrued income -€800
no longer reported in 2025 (was €800)
- Profit (loss) carried forward -€37,065
down €37,065 (-86.8%), from €42,710 to €5,645
- Debts after one year +€29,371
new in 2025: €29,371
- Current portion of long-term debt +€10,288
up €10,288 (+182%), from €5,663 to €15,951
- Other debts +€7,567
up €7,567 (+504%), from €1,501 to €9,067
- Tax, wage and social debts -€6,106
down €6,106 (-73.3%), from €8,326 to €2,220
of which Taxes: -€6,378
- Gross operating margin -€41,587
down €41,587, from €10,880 to -€30,707
- Taxes -€3,766
down €3,766 (-81.8%), from €4,606 to €840
- Financial charges +€1,692
up €1,692 (+124%), from €1,364 to €3,056
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 | €75,059 | €74,889 | -€169 | -0.2% |
| Fixed assets | 21/28 | €2,298 | €1,058 | -€1,241 | -54.0% |
| Tangible fixed assets | 22/27 | €2,056 | €816 | -€1,241 | -60.3% |
| Furniture and vehicles | 24 | €2,056 | €816 | -€1,241 | -60.3% |
| Financial fixed assets | 28 | €242 | €242 | = | 0.0% |
| Current assets | 29/58 | €72,760 | €73,831 | +€1,071 | +1.5% |
| Amounts receivable within one year | 40/41 | €71,643 | €70,628 | -€1,015 | -1.4% |
| Trade receivables | 40 | €70,249 | €64,074 | -€6,175 | -8.8% |
| Other amounts receivable | 41 | €1,394 | €6,554 | +€5,160 | +370% |
| Cash at bank and in hand | 54/58 | €318 | €3,203 | +€2,886 | +908% |
| Deferred charges and accrued income | 490/1 | €800 | - | -€800 | |
| Total equity and liabilities | 10/49 | €75,059 | €74,889 | -€169 | -0.2% |
| Equity | 10/15 | €55,219 | €18,154 | -€37,065 | -67.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €109 | €109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €109 | - | -€109 | |
| Reserves not available under the articles | 1311 | €109 | - | -€109 | |
| Distributable reserves | 133 | - | €109 | +€109 | |
| Profit (loss) carried forward | 14 | €42,710 | €5,645 | -€37,065 | -86.8% |
| Amounts payable | 17/49 | €19,840 | €56,735 | +€36,895 | +186% |
| Amounts payable after more than one year | 17 | - | €29,371 | +€29,371 | |
| Financial debts | 170/4 | - | €29,371 | +€29,371 | |
| Amounts payable within one year | 42/48 | €19,522 | €27,365 | +€7,843 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €5,663 | €15,951 | +€10,288 | +182% |
| Financial debts | 43 | €2,274 | - | -€2,274 | |
| Credit institutions | 430/8 | €2,274 | - | -€2,274 | |
| Trade debts | 44 | €1,759 | €126 | -€1,632 | -92.8% |
| Suppliers | 440/4 | €1,759 | €126 | -€1,632 | -92.8% |
| Taxes, remuneration and social security | 45 | €8,326 | €2,220 | -€6,106 | -73.3% |
| Taxes | 450/3 | €7,638 | €1,260 | -€6,378 | -83.5% |
| Remuneration and social security | 454/9 | €688 | €960 | +€272 | +39.5% |
| Other amounts payable | 47/48 | €1,501 | €9,067 | +€7,567 | +504% |
| Accrued charges and deferred income | 492/3 | €318 | - | -€318 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,539 | €1,241 | -€298 | -19.4% |
| Other operating charges | 640/8 | €1,126 | €1,233 | +€107 | +9.5% |
| Gross operating margin | 9900 | €10,880 | -€30,707 | -€41,587 | |
| Operating profit (loss) | 9901 | €8,216 | -€33,181 | -€41,396 | |
| Financial income | 75/76B | €1 | €12 | +€11 | +1,120% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +1,120% |
| Financial charges | 65/66B | €1,364 | €3,056 | +€1,692 | +124% |
| Recurring financial charges | 65 | €1,364 | €3,056 | +€1,692 | +124% |
| Profit (loss) for the period before taxes | 9903 | €6,852 | -€36,225 | -€43,077 | |
| Income taxes | 67/77 | €4,606 | €840 | -€3,766 | -81.8% |
| Profit (loss) for the period | 9904 | €2,246 | -€37,065 | -€39,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,246 | -€37,065 | -€39,310 |
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 16 October 2026 via checked.be.