IT CONTRACTOR: 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 CONTRACTOR
Largest movements
- Current investments +€219,222
up €219,222 (+548.1%), from €40,000 to €259,222
- Cash -€85,058
down €85,058 (-17.0%), from €499,530 to €414,472
mainly Current investments (-€219,222) and Contributions, distributions and other (-€148,647)
- Receivables within one year +€62,376
up €62,376 (+90.2%), from €69,135 to €131,511
of which Trade receivables: +€62,360
- Stocks and contracts -€41,100
down €41,100 (-100.0%), from €41,100 to €0
- Tangible fixed assets -€17,151
down €17,151 (-59.9%), from €28,622 to €11,471
of which Furniture and vehicles: -€16,888
- Other debts +€133,003
up €133,003 (+76.2%), from €174,579 to €307,582
- Taxes -€15,510
down €15,510 (-24.2%), from €64,083 to €48,573
- Gross operating margin -€8,771
down €8,771 (-3.8%), from €228,143 to €219,372
- Financial income +€6,924
up €6,924 (+543.9%), from €1,273 to €8,198
of which Financial income: +€5,123
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 | €678,818 | €817,941 | +€139,123 | +20.5% |
| Fixed assets | 21/28 | €28,622 | €11,471 | -€17,151 | -59.9% |
| Tangible fixed assets | 22/27 | €28,622 | €11,471 | -€17,151 | -59.9% |
| Plant, machinery and equipment | 23 | €1,971 | €1,709 | -€263 | -13.3% |
| Furniture and vehicles | 24 | €26,651 | €9,763 | -€16,888 | -63.4% |
| Current assets | 29/58 | €650,196 | €806,469 | +€156,274 | +24.0% |
| Stocks and contracts in progress | 3 | €41,100 | €0 | -€41,100 | -100.0% |
| Stocks | 30/36 | €41,100 | €0 | -€41,100 | -100.0% |
| Amounts receivable within one year | 40/41 | €69,135 | €131,511 | +€62,376 | +90.2% |
| Trade receivables | 40 | €69,135 | €131,496 | +€62,360 | +90.2% |
| Other amounts receivable | 41 | €0 | €16 | +€16 | |
| Current investments | 50/53 | €40,000 | €259,222 | +€219,222 | +548.1% |
| Cash at bank and in hand | 54/58 | €499,530 | €414,472 | -€85,058 | -17.0% |
| Deferred charges and accrued income | 490/1 | €430 | €1,264 | +€834 | +193.8% |
| Total equity and liabilities | 10/49 | €678,818 | €817,941 | +€139,123 | +20.5% |
| Equity | 10/15 | €464,788 | €464,788 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €446,188 | €446,188 | = | 0.0% |
| Distributable reserves | 133 | €446,188 | €446,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €214,030 | €353,153 | +€139,123 | +65.0% |
| Amounts payable within one year | 42/48 | €203,168 | €341,350 | +€138,181 | +68.0% |
| Financial debts | 43 | €512 | €90 | -€422 | -82.4% |
| Credit institutions | 430/8 | €512 | €90 | -€422 | -82.4% |
| Trade debts | 44 | €3,743 | €11,502 | +€7,759 | +207.3% |
| Suppliers | 440/4 | €3,743 | €11,502 | +€7,759 | +207.3% |
| Taxes, remuneration and social security | 45 | €24,334 | €22,175 | -€2,159 | -8.9% |
| Taxes | 450/3 | €24,334 | €22,175 | -€2,159 | -8.9% |
| Other amounts payable | 47/48 | €174,579 | €307,582 | +€133,003 | +76.2% |
| Accrued charges and deferred income | 492/3 | €10,862 | €11,803 | +€942 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,151 | €17,151 | = | 0.0% |
| Other operating charges | 640/8 | €1,821 | €1,805 | -€16 | -0.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €228,143 | €219,372 | -€8,771 | -3.8% |
| Operating profit (loss) | 9901 | €209,171 | €200,417 | -€8,755 | -4.2% |
| Financial income | 75/76B | €1,273 | €8,198 | +€6,924 | +543.9% |
| Recurring financial income | 75 | €1,273 | €6,396 | +€5,123 | +402.3% |
| Non-recurring financial income | 76B | - | €1,802 | +€1,802 | |
| Financial charges | 65/66B | €10,477 | €11,394 | +€917 | +8.8% |
| Recurring financial charges | 65 | €10,477 | €11,394 | +€917 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €199,968 | €197,221 | -€2,747 | -1.4% |
| Income taxes | 67/77 | €64,083 | €48,573 | -€15,510 | -24.2% |
| Profit (loss) for the period | 9904 | €135,884 | €148,647 | +€12,763 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €135,884 | €148,647 | +€12,763 | +9.4% |
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 8 October 2026 via checked.be.