IT-DC.CONSULTING: 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-DC.CONSULTING
Largest movements
- Receivables within one year +€42,574
up €42,574 (+154%), from €27,585 to €70,159
of which Other amounts receivable: +€30,512
- Cash -€4,297
down €4,297 (-44.2%), from €9,731 to €5,434
mainly Receivables within one year (-€42,574) and Contributions, distributions and other (-€20,000)
- Tax, wage and social debts +€24,083
up €24,083 (+125%), from €19,296 to €43,379
- Other debts +€20,000
new in 2024: €20,000
- Debts after one year -€5,114
down €5,114 (-62.1%), from €8,235 to €3,121
- Gross operating margin +€24,642
up €24,642 (+206%), from €11,971 to €36,612
- Other operating charges +€3,742
up €3,742 (+156%), from €2,399 to €6,142
- Financial charges -€2,311
down €2,311 (-30.6%), from €7,561 to €5,250
- Taxes +€2,091
up €2,091 (+280%), from €747 to €2,838
- Financial income +€859
up €859 (+103%), from €832 to €1,692
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.
Derived cash bridge
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 | €55,517 | €94,267 | +€38,750 | +69.8% |
| Fixed assets | 21/28 | €2,369 | €2,022 | -€347 | -14.6% |
| Tangible fixed assets | 22/27 | €2,369 | €2,022 | -€347 | -14.6% |
| Plant, machinery and equipment | 23 | €242 | €0 | -€242 | -100% |
| Furniture and vehicles | 24 | - | €859 | +€859 | |
| Other tangible fixed assets | 26 | €2,126 | €1,163 | -€963 | -45.3% |
| Current assets | 29/58 | €53,148 | €92,245 | +€39,097 | +73.6% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,585 | €70,159 | +€42,574 | +154% |
| Trade receivables | 40 | €9,801 | €21,863 | +€12,062 | +123% |
| Other amounts receivable | 41 | €17,784 | €48,296 | +€30,512 | +172% |
| Cash at bank and in hand | 54/58 | €9,731 | €5,434 | -€4,297 | -44.2% |
| Deferred charges and accrued income | 490/1 | €832 | €1,652 | +€820 | +98.5% |
| Total equity and liabilities | 10/49 | €55,517 | €94,267 | +€38,750 | +69.8% |
| Equity | 10/15 | €3,159 | €3,141 | -€18 | -0.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €659 | €641 | -€18 | -2.8% |
| Amounts payable | 17/49 | €52,358 | €91,126 | +€38,768 | +74.0% |
| Amounts payable after more than one year | 17 | €8,235 | €3,121 | -€5,114 | -62.1% |
| Financial debts | 170/4 | €8,235 | €3,121 | -€5,114 | -62.1% |
| Amounts payable within one year | 42/48 | €43,733 | €88,006 | +€44,273 | +101% |
| Current portion of amounts payable after more than one year | 42 | €4,832 | €5,114 | +€283 | +5.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €19,606 | €19,512 | -€93 | -0.5% |
| Suppliers | 440/4 | €19,606 | €19,512 | -€93 | -0.5% |
| Taxes, remuneration and social security | 45 | €19,296 | €43,379 | +€24,083 | +125% |
| Taxes | 450/3 | €19,296 | €43,379 | +€24,083 | +125% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €390 | €0 | -€390 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,471 | €1,599 | +€127 | +8.7% |
| Other operating charges | 640/8 | €2,399 | €6,142 | +€3,742 | +156% |
| Non-recurring operating charges | 66A | - | €2,494 | +€2,494 | |
| Gross operating margin | 9900 | €11,971 | €36,612 | +€24,642 | +206% |
| Operating profit (loss) | 9901 | €8,100 | €26,378 | +€18,278 | +226% |
| Financial income | 75/76B | €832 | €1,692 | +€859 | +103% |
| Recurring financial income | 75 | €832 | €1,692 | +€859 | +103% |
| Financial charges | 65/66B | €7,561 | €5,250 | -€2,311 | -30.6% |
| Recurring financial charges | 65 | €7,561 | €5,250 | -€2,311 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €1,372 | €22,820 | +€21,448 | +1,563% |
| Income taxes | 67/77 | €747 | €2,838 | +€2,091 | +280% |
| Profit (loss) for the period | 9904 | €625 | €19,982 | +€19,357 | +3,098% |
| Profit (loss) for the period to be appropriated | 9905 | €625 | €19,982 | +€19,357 | +3,098% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.