IT COPY SERVICES: 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 COPY SERVICES
Largest movements
- Cash -€2,457
down €2,457 (-48.2%), from €5,095 to €2,639
mainly Net result for the year (-€9,894) and Trade debts (-€1,034)
- Stocks and contracts -€1,172
down €1,172 (-24.2%), from €4,838 to €3,666
- Receivables within one year -€949
down €949 (-41.3%), from €2,297 to €1,348
of which Trade receivables: -€949
- Tangible fixed assets -€352
down €352 (-67.8%), from €520 to €167
- Profit (loss) carried forward -€9,894
down €9,894 (-67.6%), from -€14,637 to -€24,532
- Tax, wage and social debts +€3,507
up €3,507 (+359.2%), from €977 to €4,484
- Other debts +€2,496
up €2,496 (+6346.9%), from €39 to €2,535
- Trade debts -€1,034
down €1,034 (-54.5%), from €1,896 to €862
- Gross operating margin +€4,499
up €4,499 (+33.8%), from -€13,316 to -€8,817
- Financial charges -€191
down €191 (-36.3%), from €526 to €335
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,021 | €8,095 | -€4,926 | -37.8% |
| Fixed assets | 21/28 | €580 | €227 | -€352 | -60.8% |
| Tangible fixed assets | 22/27 | €520 | €167 | -€352 | -67.8% |
| Furniture and vehicles | 24 | €520 | €167 | -€352 | -67.8% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €12,441 | €7,868 | -€4,573 | -36.8% |
| Stocks and contracts in progress | 3 | €4,838 | €3,666 | -€1,172 | -24.2% |
| Stocks | 30/36 | €4,838 | €3,666 | -€1,172 | -24.2% |
| Amounts receivable within one year | 40/41 | €2,297 | €1,348 | -€949 | -41.3% |
| Trade receivables | 40 | €2,237 | €1,287 | -€949 | -42.4% |
| Other amounts receivable | 41 | €61 | €61 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,095 | €2,639 | -€2,457 | -48.2% |
| Deferred charges and accrued income | 490/1 | €210 | €215 | +€5 | +2.2% |
| Total equity and liabilities | 10/49 | €13,021 | €8,095 | -€4,926 | -37.8% |
| Equity | 10/15 | €10,109 | €215 | -€9,894 | -97.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €21,247 | €21,247 | = | 0.0% |
| Distributable reserves | 133 | €21,247 | €21,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,637 | -€24,532 | -€9,894 | -67.6% |
| Amounts payable | 17/49 | €2,912 | €7,880 | +€4,969 | +170.6% |
| Amounts payable within one year | 42/48 | €2,912 | €7,880 | +€4,969 | +170.6% |
| Trade debts | 44 | €1,896 | €862 | -€1,034 | -54.5% |
| Suppliers | 440/4 | €1,896 | €862 | -€1,034 | -54.5% |
| Taxes, remuneration and social security | 45 | €977 | €4,484 | +€3,507 | +359.2% |
| Taxes | 450/3 | €977 | €4,484 | +€3,507 | +359.2% |
| Other amounts payable | 47/48 | €39 | €2,535 | +€2,496 | +6346.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €352 | = | 0.0% |
| Other operating charges | 640/8 | €549 | €515 | -€33 | -6.1% |
| Gross operating margin | 9900 | -€13,316 | -€8,817 | +€4,499 | +33.8% |
| Operating profit (loss) | 9901 | -€14,217 | -€9,685 | +€4,532 | +31.9% |
| Financial income | 75/76B | €36 | €125 | +€89 | +244.1% |
| Recurring financial income | 75 | €36 | €125 | +€89 | +244.1% |
| Financial charges | 65/66B | €526 | €335 | -€191 | -36.3% |
| Recurring financial charges | 65 | €526 | €335 | -€191 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,707 | -€9,894 | +€4,813 | +32.7% |
| Income taxes | 67/77 | -€69 | - | +€69 | |
| Profit (loss) for the period | 9904 | -€14,637 | -€9,894 | +€4,743 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,637 | -€9,894 | +€4,743 | +32.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.