IT CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Cash +€370,672
up €370,672 (+259.5%), from €142,824 to €513,496
mainly Current investments (+€280,000) and Net result for the year (+€88,405)
- Current investments -€280,000
down €280,000 (-42.0%), from €667,000 to €387,000
- Reserves +€88,405
up €88,405 (+12.6%), from €703,932 to €792,337
of which Distributable reserves: +€88,405
- Gross operating margin +€7,806
up €7,806 (+8.2%), from €95,434 to €103,240
- Taxes +€2,324
up €2,324 (+7.1%), from €32,695 to €35,019
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.
Cash bridge derived
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 | €822,256 | €915,314 | +€93,058 | +11.3% |
| Fixed assets | 21/28 | €661 | €1,139 | +€478 | +72.4% |
| Tangible fixed assets | 22/27 | €661 | €1,139 | +€478 | +72.4% |
| Plant, machinery and equipment | 23 | €661 | €1,139 | +€478 | +72.4% |
| Current assets | 29/58 | €821,596 | €914,175 | +€92,579 | +11.3% |
| Amounts receivable within one year | 40/41 | €11,771 | €13,679 | +€1,908 | +16.2% |
| Trade receivables | 40 | €11,771 | €13,679 | +€1,908 | +16.2% |
| Current investments | 50/53 | €667,000 | €387,000 | -€280,000 | -42.0% |
| Cash at bank and in hand | 54/58 | €142,824 | €513,496 | +€370,672 | +259.5% |
| Total equity and liabilities | 10/49 | €822,256 | €915,314 | +€93,058 | +11.3% |
| Equity | 10/15 | €770,600 | €859,005 | +€88,405 | +11.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €703,932 | €792,337 | +€88,405 | +12.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €702,073 | €790,478 | +€88,405 | +12.6% |
| Profit (loss) carried forward | 14 | €48,076 | €48,076 | = | 0.0% |
| Provisions and deferred taxes | 16 | €35,000 | €35,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,000 | €35,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable | 17/49 | €16,656 | €21,309 | +€4,653 | +27.9% |
| Amounts payable within one year | 42/48 | €8,872 | €13,019 | +€4,147 | +46.7% |
| Trade debts | 44 | €249 | €232 | -€17 | -6.7% |
| Suppliers | 440/4 | €249 | €232 | -€17 | -6.7% |
| Taxes, remuneration and social security | 45 | €5,463 | €6,967 | +€1,504 | +27.5% |
| Taxes | 450/3 | €4,628 | €6,141 | +€1,513 | +32.7% |
| Remuneration and social security | 454/9 | €836 | €826 | -€9 | -1.1% |
| Other amounts payable | 47/48 | €3,160 | €5,820 | +€2,660 | +84.2% |
| Accrued charges and deferred income | 492/3 | €7,784 | €8,289 | +€505 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €354 | +€24 | +7.1% |
| Other operating charges | 640/8 | €440 | €451 | +€11 | +2.6% |
| Gross operating margin | 9900 | €95,434 | €103,240 | +€7,806 | +8.2% |
| Operating profit (loss) | 9901 | €94,664 | €102,435 | +€7,771 | +8.2% |
| Financial income | 75/76B | €21,570 | €21,073 | -€496 | -2.3% |
| Recurring financial income | 75 | €21,570 | €21,073 | -€496 | -2.3% |
| Financial charges | 65/66B | €79 | €84 | +€5 | +6.3% |
| Recurring financial charges | 65 | €79 | €84 | +€5 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €116,154 | €123,424 | +€7,270 | +6.3% |
| Income taxes | 67/77 | €32,695 | €35,019 | +€2,324 | +7.1% |
| Profit (loss) for the period | 9904 | €83,460 | €88,405 | +€4,945 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,460 | €88,405 | +€4,945 | +5.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.