IT COMPANY: 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 COMPANY
Largest movements
- Receivables after one year +€95,638
new in 2025: €95,638
- Receivables within one year -€61,207
down €61,207 (-58.3%), from €105,000 to €43,793
of which Other amounts receivable: -€105,000
- Deferred charges and accrued income -€58,718
down €58,718 (-99.2%), from €59,184 to €466
- Cash +€5,226
new in 2025: €5,226
mainly Receivables within one year (+€61,207) and Deferred charges and accrued income (+€58,718)
- Advances received -€59,857
down €59,857 (-100%), from €59,857 to €0
- Tax, wage and social debts +€16,308
up €16,308 (+67.6%), from €24,124 to €40,432
- Debts after one year +€16,291
new in 2025: €16,291
- Profit (loss) carried forward +€7,578
up €7,578 (+11.6%), from €65,495 to €73,073
- Trade debts -€5,213
down €5,213 (-99.7%), from €5,231 to €18
- Gross operating margin -€71,951
down €71,951 (-82.8%), from €86,875 to €14,925
- Taxes -€13,150
down €13,150 (-70.9%), from €18,544 to €5,395
- Financial income +€5,041
up €5,041 (+100,827%), from €5 to €5,046
- Financial charges +€2,829
up €2,829 (+148%), from €1,918 to €4,747
- Other operating charges +€1,329
up €1,329 (+144%), from €923 to €2,252
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 | €164,184 | €145,123 | -€19,061 | -11.6% |
| Current assets | 29/58 | €164,184 | €145,123 | -€19,061 | -11.6% |
| Amounts receivable after more than one year | 29 | - | €95,638 | +€95,638 | |
| Other amounts receivable | 291 | - | €95,638 | +€95,638 | |
| Amounts receivable within one year | 40/41 | €105,000 | €43,793 | -€61,207 | -58.3% |
| Trade receivables | 40 | - | €43,793 | +€43,793 | |
| Other amounts receivable | 41 | €105,000 | €0 | -€105,000 | -100% |
| Cash at bank and in hand | 54/58 | - | €5,226 | +€5,226 | |
| Deferred charges and accrued income | 490/1 | €59,184 | €466 | -€58,718 | -99.2% |
| Total equity and liabilities | 10/49 | €164,184 | €145,123 | -€19,061 | -11.6% |
| Equity | 10/15 | €67,495 | €75,073 | +€7,578 | +11.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,495 | €73,073 | +€7,578 | +11.6% |
| Amounts payable | 17/49 | €96,688 | €70,049 | -€26,639 | -27.6% |
| Amounts payable after more than one year | 17 | - | €16,291 | +€16,291 | |
| Financial debts | 170/4 | - | €16,291 | +€16,291 | |
| Amounts payable within one year | 42/48 | €96,688 | €53,758 | -€42,930 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,434 | +€3,434 | |
| Financial debts | 43 | €7,477 | €9,874 | +€2,397 | +32.1% |
| Credit institutions | 430/8 | €7,477 | €9,874 | +€2,397 | +32.1% |
| Trade debts | 44 | €5,231 | €18 | -€5,213 | -99.7% |
| Suppliers | 440/4 | €5,231 | €18 | -€5,213 | -99.7% |
| Advances received on contracts in progress | 46 | €59,857 | €0 | -€59,857 | -100% |
| Taxes, remuneration and social security | 45 | €24,124 | €40,432 | +€16,308 | +67.6% |
| Taxes | 450/3 | €24,124 | €40,432 | +€16,308 | +67.6% |
| Other operating charges | 640/8 | €923 | €2,252 | +€1,329 | +144% |
| Gross operating margin | 9900 | €86,875 | €14,925 | -€71,951 | -82.8% |
| Operating profit (loss) | 9901 | €85,953 | €12,673 | -€73,280 | -85.3% |
| Financial income | 75/76B | €5 | €5,046 | +€5,041 | +100,827% |
| Recurring financial income | 75 | €5 | €5,046 | +€5,041 | +100,827% |
| Financial charges | 65/66B | €1,918 | €4,747 | +€2,829 | +148% |
| Recurring financial charges | 65 | €1,918 | €4,747 | +€2,829 | +148% |
| Profit (loss) for the period before taxes | 9903 | €84,040 | €12,972 | -€71,067 | -84.6% |
| Income taxes | 67/77 | €18,544 | €5,395 | -€13,150 | -70.9% |
| Profit (loss) for the period | 9904 | €65,495 | €7,578 | -€57,918 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,495 | €7,578 | -€57,918 | -88.4% |
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.