IT DESIGN: 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 DESIGN
Largest movements
- Cash +€35,808
up €35,808 (+10.6%), from €338,897 to €374,705
mainly Net result for the year (+€62,805) and Other debts (+€47,529)
- Current investments +€20,000
up €20,000 (+7,142,857%), from €0 to €20,000
- Tangible fixed assets -€10,184
down €10,184 (-24.9%), from €40,957 to €30,774
- Other debts +€47,529
up €47,529 (+104%), from €45,604 to €93,133
- Reserves -€9,645
down €9,645 (-2.8%), from €340,041 to €330,396
- Tax, wage and social debts +€8,378
up €8,378 (+70.9%), from €11,811 to €20,189
- Gross operating margin +€24,787
up €24,787 (+24.1%), from €102,925 to €127,712
- Taxes +€8,815
up €8,815 (+55.3%), from €15,950 to €24,765
- Financial income +€3,492
up €3,492 (+159%), from €2,191 to €5,683
- Other operating charges +€1,668
up €1,668 (+5.5%), from €30,237 to €31,905
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 | €418,384 | €463,292 | +€44,908 | +10.7% |
| Fixed assets | 21/28 | €40,957 | €30,774 | -€10,184 | -24.9% |
| Tangible fixed assets | 22/27 | €40,957 | €30,774 | -€10,184 | -24.9% |
| Furniture and vehicles | 24 | €40,957 | €30,774 | -€10,184 | -24.9% |
| Current assets | 29/58 | €377,427 | €432,518 | +€55,091 | +14.6% |
| Amounts receivable within one year | 40/41 | €37,197 | €36,527 | -€670 | -1.8% |
| Trade receivables | 40 | €36,819 | €36,527 | -€292 | -0.8% |
| Other amounts receivable | 41 | €378 | - | -€378 | |
| Current investments | 50/53 | €0 | €20,000 | +€20,000 | +7,142,857% |
| Cash at bank and in hand | 54/58 | €338,897 | €374,705 | +€35,808 | +10.6% |
| Deferred charges and accrued income | 490/1 | €1,332 | €1,286 | -€46 | -3.5% |
| Total equity and liabilities | 10/49 | €418,384 | €463,292 | +€44,908 | +10.7% |
| Equity | 10/15 | €358,641 | €348,996 | -€9,645 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €340,041 | €330,396 | -€9,645 | -2.8% |
| Distributable reserves | 133 | €340,041 | €330,396 | -€9,645 | -2.8% |
| Amounts payable | 17/49 | €59,743 | €114,296 | +€54,553 | +91.3% |
| Amounts payable within one year | 42/48 | €59,743 | €114,296 | +€54,553 | +91.3% |
| Trade debts | 44 | €2,328 | €974 | -€1,354 | -58.2% |
| Suppliers | 440/4 | €2,328 | €974 | -€1,354 | -58.2% |
| Taxes, remuneration and social security | 45 | €11,811 | €20,189 | +€8,378 | +70.9% |
| Taxes | 450/3 | €11,811 | €20,189 | +€8,378 | +70.9% |
| Other amounts payable | 47/48 | €45,604 | €93,133 | +€47,529 | +104% |
| Non-recurring operating income | 76A | €9,092 | - | -€9,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,748 | €12,423 | -€325 | -2.5% |
| Other operating charges | 640/8 | €30,237 | €31,905 | +€1,668 | +5.5% |
| Non-recurring operating charges | 66A | €889 | - | -€889 | |
| Gross operating margin | 9900 | €102,925 | €127,712 | +€24,787 | +24.1% |
| Operating profit (loss) | 9901 | €59,050 | €83,383 | +€24,333 | +41.2% |
| Financial income | 75/76B | €2,191 | €5,683 | +€3,492 | +159% |
| Recurring financial income | 75 | €2,191 | €5,683 | +€3,492 | +159% |
| Financial charges | 65/66B | €2,021 | €1,496 | -€525 | -26.0% |
| Recurring financial charges | 65 | €2,021 | €1,496 | -€525 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €59,220 | €87,570 | +€28,350 | +47.9% |
| Income taxes | 67/77 | €15,950 | €24,765 | +€8,815 | +55.3% |
| Profit (loss) for the period | 9904 | €43,270 | €62,805 | +€19,535 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,270 | €62,805 | +€19,535 | +45.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.