IT-COMPTA: 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-COMPTA
Largest movements
- Cash +€45,122
up €45,122 (+388%), from €11,624 to €56,746
mainly Net result for the year (+€36,329) and Tax, wage and social debts (+€19,134)
- Receivables within one year +€13,102
up €13,102 (+11.3%), from €115,602 to €128,704
of which Other amounts receivable: +€9,482
- Tangible fixed assets -€6,691
down €6,691 (-50.0%), from €13,382 to €6,691
- Deferred charges and accrued income -€3,660
down €3,660 (-79.1%), from €4,629 to €969
- Reserves +€21,050
up €21,050 (+31.3%), from €67,327 to €88,377
of which Tax-exempt reserves: +€21,050
- Tax, wage and social debts +€19,134
up €19,134 (+94.8%), from €20,175 to €39,309
of which Taxes: +€17,131
- Profit (loss) carried forward +€15,279
up €15,279 (+2,084%), from €733 to €16,012
- Current portion of long-term debt -€7,004
down €7,004 (-91.6%), from €7,644 to €640
- Other debts +€4,735
up €4,735 (+447%), from €1,058 to €5,794
- Gross operating margin +€13,324
up €13,324 (+14.1%), from €94,674 to €107,998
- Taxes +€8,087
up €8,087 (+132%), from €6,136 to €14,223
- Financial charges -€1,604
down €1,604 (-81.0%), from €1,980 to €375
- Staff costs -€1,301
down €1,301 (-2.5%), from €52,073 to €50,772
- Other operating charges +€1,102
up €1,102 (+285%), from €387 to €1,490
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 | €145,237 | €193,110 | +€47,872 | +33.0% |
| Fixed assets | 21/28 | €13,382 | €6,691 | -€6,691 | -50.0% |
| Tangible fixed assets | 22/27 | €13,382 | €6,691 | -€6,691 | -50.0% |
| Furniture and vehicles | 24 | €13,382 | €6,691 | -€6,691 | -50.0% |
| Current assets | 29/58 | €131,855 | €186,418 | +€54,564 | +41.4% |
| Amounts receivable within one year | 40/41 | €115,602 | €128,704 | +€13,102 | +11.3% |
| Trade receivables | 40 | €58,164 | €61,784 | +€3,620 | +6.2% |
| Other amounts receivable | 41 | €57,438 | €66,920 | +€9,482 | +16.5% |
| Cash at bank and in hand | 54/58 | €11,624 | €56,746 | +€45,122 | +388% |
| Deferred charges and accrued income | 490/1 | €4,629 | €969 | -€3,660 | -79.1% |
| Total equity and liabilities | 10/49 | €145,237 | €193,110 | +€47,872 | +33.0% |
| Equity | 10/15 | €68,060 | €104,390 | +€36,329 | +53.4% |
| Reserves | 13 | €67,327 | €88,377 | +€21,050 | +31.3% |
| Tax-exempt reserves | 132 | - | €21,050 | +€21,050 | |
| Distributable reserves | 133 | €67,327 | €67,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | €733 | €16,012 | +€15,279 | +2,084% |
| Amounts payable | 17/49 | €77,177 | €88,720 | +€11,543 | +15.0% |
| Amounts payable after more than one year | 17 | €640 | - | -€640 | |
| Financial debts | 170/4 | €640 | - | -€640 | |
| Amounts payable within one year | 42/48 | €76,537 | €88,720 | +€12,183 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €7,644 | €640 | -€7,004 | -91.6% |
| Trade debts | 44 | €47,660 | €42,978 | -€4,682 | -9.8% |
| Suppliers | 440/4 | €47,660 | €42,978 | -€4,682 | -9.8% |
| Taxes, remuneration and social security | 45 | €20,175 | €39,309 | +€19,134 | +94.8% |
| Taxes | 450/3 | €14,670 | €31,801 | +€17,131 | +117% |
| Remuneration and social security | 454/9 | €5,505 | €7,508 | +€2,003 | +36.4% |
| Other amounts payable | 47/48 | €1,058 | €5,794 | +€4,735 | +447% |
| Remuneration, social security and pensions | 62 | €52,073 | €50,772 | -€1,301 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,691 | €6,691 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,490 | +€1,102 | +285% |
| Gross operating margin | 9900 | €94,674 | €107,998 | +€13,324 | +14.1% |
| Operating profit (loss) | 9901 | €35,523 | €49,045 | +€13,522 | +38.1% |
| Financial income | 75/76B | €2,896 | €1,882 | -€1,014 | -35.0% |
| Recurring financial income | 75 | €2,896 | €1,882 | -€1,014 | -35.0% |
| Financial charges | 65/66B | €1,980 | €375 | -€1,604 | -81.0% |
| Recurring financial charges | 65 | €1,980 | €375 | -€1,604 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €36,439 | €50,552 | +€14,113 | +38.7% |
| Income taxes | 67/77 | €6,136 | €14,223 | +€8,087 | +132% |
| Profit (loss) for the period | 9904 | €30,303 | €36,329 | +€6,026 | +19.9% |
| Transfer from tax-exempt reserves | 789 | €18,524 | - | -€18,524 | |
| Transfer to tax-exempt reserves | 689 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,827 | €15,279 | -€33,548 | -68.7% |
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 15 October 2026 via checked.be.