IT DIENSTEN VERLEYE: 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 DIENSTEN VERLEYE
Largest movements
- Cash +€21,036
up €21,036 (+79.8%), from €26,350 to €47,385
mainly Net result for the year (+€30,498) and Depreciation (+€14,831)
- Receivables within one year -€12,047
down €12,047 (-17.3%), from €69,487 to €57,441
of which Other amounts receivable: -€13,341
- Tangible fixed assets -€11,775
down €11,775 (-8.9%), from €132,968 to €121,193
of which Land and buildings: -€14,267
- Reserves +€29,665
up €29,665 (+35.5%), from €83,550 to €113,215
of which Distributable reserves: +€29,665
- Other debts -€17,941
down €17,941 (-95.6%), from €18,774 to €833
- Debts after one year -€16,601
down €16,601 (-25.3%), from €65,692 to €49,091
- Tax, wage and social debts +€2,480
up €2,480 (+24.1%), from €10,289 to €12,769
- Gross operating margin +€38,078
up €38,078 (+240%), from €15,858 to €53,936
- Taxes +€5,487
new in 2025: €5,487
- Financial income -€1,054
down €1,054 (-26.4%), from €3,998 to €2,943
- Depreciation +€564
up €564 (+4.0%), from €14,267 to €14,831
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 | €233,125 | €230,059 | -€3,065 | -1.3% |
| Fixed assets | 21/28 | €133,117 | €121,342 | -€11,775 | -8.8% |
| Tangible fixed assets | 22/27 | €132,968 | €121,193 | -€11,775 | -8.9% |
| Land and buildings | 22 | €132,220 | €117,953 | -€14,267 | -10.8% |
| Plant, machinery and equipment | 23 | €747 | €747 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €2,492 | +€2,492 | +12,462,050% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €100,007 | €108,717 | +€8,710 | +8.7% |
| Amounts receivable within one year | 40/41 | €69,487 | €57,441 | -€12,047 | -17.3% |
| Trade receivables | 40 | €11,368 | €12,663 | +€1,295 | +11.4% |
| Other amounts receivable | 41 | €58,119 | €44,778 | -€13,341 | -23.0% |
| Cash at bank and in hand | 54/58 | €26,350 | €47,385 | +€21,036 | +79.8% |
| Deferred charges and accrued income | 490/1 | €4,170 | €3,891 | -€279 | -6.7% |
| Total equity and liabilities | 10/49 | €233,125 | €230,059 | -€3,065 | -1.3% |
| Equity | 10/15 | €117,602 | €147,267 | +€29,665 | +25.2% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Revaluation surpluses | 12 | €27,802 | €27,802 | = | 0.0% |
| Reserves | 13 | €83,550 | €113,215 | +€29,665 | +35.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,565 | €7,565 | = | 0.0% |
| Distributable reserves | 133 | €74,125 | €103,790 | +€29,665 | +40.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €115,523 | €82,793 | -€32,730 | -28.3% |
| Amounts payable after more than one year | 17 | €65,692 | €49,091 | -€16,601 | -25.3% |
| Financial debts | 170/4 | €65,692 | €49,091 | -€16,601 | -25.3% |
| Amounts payable within one year | 42/48 | €49,830 | €33,702 | -€16,129 | -32.4% |
| Current portion of amounts payable after more than one year | 42 | €15,820 | €16,601 | +€782 | +4.9% |
| Trade debts | 44 | €4,948 | €3,498 | -€1,450 | -29.3% |
| Suppliers | 440/4 | €4,948 | €3,498 | -€1,450 | -29.3% |
| Taxes, remuneration and social security | 45 | €10,289 | €12,769 | +€2,480 | +24.1% |
| Taxes | 450/3 | €10,289 | €12,769 | +€2,480 | +24.1% |
| Other amounts payable | 47/48 | €18,774 | €833 | -€17,941 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,267 | €14,831 | +€564 | +4.0% |
| Other operating charges | 640/8 | €1,653 | €1,509 | -€144 | -8.7% |
| Gross operating margin | 9900 | €15,858 | €53,936 | +€38,078 | +240% |
| Operating profit (loss) | 9901 | -€62 | €37,596 | +€37,659 | |
| Financial income | 75/76B | €3,998 | €2,943 | -€1,054 | -26.4% |
| Recurring financial income | 75 | €3,998 | €2,943 | -€1,054 | -26.4% |
| Financial charges | 65/66B | €4,036 | €4,555 | +€519 | +12.9% |
| Recurring financial charges | 65 | €4,036 | €4,555 | +€519 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€101 | €35,985 | +€36,085 | |
| Income taxes | 67/77 | - | €5,487 | +€5,487 | |
| Profit (loss) for the period | 9904 | -€101 | €30,498 | +€30,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€101 | €30,498 | +€30,598 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.