IT CONSULTING & SOLUTIONS: 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 CONSULTING & SOLUTIONS
Largest movements
- Cash -€18,743
down €18,743 (-74.4%), from €25,178 to €6,435
mainly Contributions, distributions and other (-€23,973) and Tax, wage and social debts (-€20,431)
- Receivables within one year -€14,250
down €14,250 (-39.3%), from €36,292 to €22,042
of which Trade receivables: -€28,246
- Tangible fixed assets -€1,153
no longer reported in 2025 (was €1,153)
- Deferred charges and accrued income -€823
no longer reported in 2025 (was €823)
- Profit (loss) carried forward -€40,558
down €40,558, from €23,973 to -€16,585
- Other debts +€23,973
new in 2025: €23,973
- Tax, wage and social debts -€20,431
down €20,431 (-58.6%), from €34,866 to €14,435
- Trade debts +€2,047
up €2,047 (+127%), from €1,607 to €3,654
- Gross operating margin -€43,546
down €43,546, from €30,480 to -€13,066
- Taxes -€6,711
down €6,711 (-98.0%), from €6,851 to €140
- Staff costs -€1,901
no longer reported in 2025 (was €1,901)
- Depreciation -€1,246
down €1,246 (-51.9%), from €2,399 to €1,153
- Other operating charges +€1,147
up €1,147 (+1,792%), from €64 to €1,211
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 | €63,446 | €28,477 | -€34,969 | -55.1% |
| Fixed assets | 21/28 | €1,153 | - | -€1,153 | |
| Tangible fixed assets | 22/27 | €1,153 | - | -€1,153 | |
| Furniture and vehicles | 24 | €1,153 | - | -€1,153 | |
| Current assets | 29/58 | €62,293 | €28,477 | -€33,816 | -54.3% |
| Amounts receivable within one year | 40/41 | €36,292 | €22,042 | -€14,250 | -39.3% |
| Trade receivables | 40 | €28,324 | €78 | -€28,246 | -99.7% |
| Other amounts receivable | 41 | €7,968 | €21,964 | +€13,996 | +176% |
| Cash at bank and in hand | 54/58 | €25,178 | €6,435 | -€18,743 | -74.4% |
| Deferred charges and accrued income | 490/1 | €823 | - | -€823 | |
| Total equity and liabilities | 10/49 | €63,446 | €28,477 | -€34,969 | -55.1% |
| Equity | 10/15 | €26,973 | -€13,585 | -€40,558 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,973 | -€16,585 | -€40,558 | |
| Amounts payable | 17/49 | €36,473 | €42,062 | +€5,589 | +15.3% |
| Amounts payable within one year | 42/48 | €36,473 | €42,062 | +€5,589 | +15.3% |
| Trade debts | 44 | €1,607 | €3,654 | +€2,047 | +127% |
| Suppliers | 440/4 | €1,607 | €3,654 | +€2,047 | +127% |
| Taxes, remuneration and social security | 45 | €34,866 | €14,435 | -€20,431 | -58.6% |
| Taxes | 450/3 | €34,866 | €14,435 | -€20,431 | -58.6% |
| Other amounts payable | 47/48 | - | €23,973 | +€23,973 | |
| Remuneration, social security and pensions | 62 | €1,901 | - | -€1,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,399 | €1,153 | -€1,246 | -51.9% |
| Other operating charges | 640/8 | €64 | €1,211 | +€1,147 | +1,792% |
| Gross operating margin | 9900 | €30,480 | -€13,066 | -€43,546 | |
| Operating profit (loss) | 9901 | €26,116 | -€15,430 | -€41,546 | |
| Financial income | 75/76B | €11 | €27 | +€16 | +145% |
| Recurring financial income | 75 | €11 | €27 | +€16 | +145% |
| Financial charges | 65/66B | €717 | €1,042 | +€325 | +45.3% |
| Recurring financial charges | 65 | €717 | €1,042 | +€325 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €25,410 | -€16,445 | -€41,855 | |
| Income taxes | 67/77 | €6,851 | €140 | -€6,711 | -98.0% |
| Profit (loss) for the period | 9904 | €18,559 | -€16,585 | -€35,144 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,559 | -€16,585 | -€35,144 |
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 14 October 2026 via checked.be.