IT DEVELOPMENT AND MANAGEMENT: 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 DEVELOPMENT AND MANAGEMENT
Largest movements
- Deferred charges and accrued income +€1,750
new in 2024: €1,750
- Cash -€146
no longer reported in 2024 (was €146)
mainly Deferred charges and accrued income (-€1,750)
- Receivables within one year -€43
down €43 (-19.6%), from €219 to €176
- Profit (loss) carried forward +€852
up €852 (+4.2%), from -€20,242 to -€19,390
- Other debts +€590
up €590 (+4.7%), from €12,547 to €13,137
- Short-term financial debts +€119
new in 2024: €119
- Purchases and services +€34,596
new in 2024: €34,596
- Gross operating margin +€2,043
up €2,043, from -€1,059 to €984
- Other operating charges -€764
no longer reported in 2024 (was €764)
- Financial charges +€85
up €85 (+175.8%), from €48 to €133
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 | €365 | €1,926 | +€1,561 | +427.5% |
| Current assets | 29/58 | €365 | €1,926 | +€1,561 | +427.5% |
| Amounts receivable within one year | 40/41 | €219 | €176 | -€43 | -19.6% |
| Other amounts receivable | 41 | €219 | €176 | -€43 | -19.6% |
| Cash at bank and in hand | 54/58 | €146 | - | -€146 | |
| Deferred charges and accrued income | 490/1 | - | €1,750 | +€1,750 | |
| Total equity and liabilities | 10/49 | €365 | €1,926 | +€1,561 | +427.5% |
| Equity | 10/15 | -€12,182 | -€11,330 | +€852 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,242 | -€19,390 | +€852 | +4.2% |
| Amounts payable | 17/49 | €12,547 | €13,256 | +€709 | +5.7% |
| Amounts payable within one year | 42/48 | €12,547 | €13,256 | +€709 | +5.7% |
| Financial debts | 43 | - | €119 | +€119 | |
| Credit institutions | 430/8 | - | €119 | +€119 | |
| Other amounts payable | 47/48 | €12,547 | €13,137 | +€590 | +4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €34,596 | +€34,596 | |
| Other operating charges | 640/8 | €764 | - | -€764 | |
| Gross operating margin | 9900 | -€1,059 | €984 | +€2,043 | |
| Operating profit (loss) | 9901 | -€1,823 | €984 | +€2,807 | |
| Financial charges | 65/66B | €48 | €133 | +€85 | +175.8% |
| Recurring financial charges | 65 | €48 | €133 | +€85 | +175.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,871 | €852 | +€2,723 | |
| Profit (loss) for the period | 9904 | -€1,871 | €852 | +€2,723 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,871 | €852 | +€2,723 |
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 30 September 2026 via checked.be.