IT DISCOUNT: 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 DISCOUNT
Largest movements
- Receivables within one year -€2,935
down €2,935 (-29.3%), from €10,000 to €7,065
of which Other amounts receivable: -€5,824
- Cash +€2,033
up €2,033 (+1697.7%), from €120 to €2,153
mainly Trade debts (+€5,172) and Receivables within one year (+€2,935)
- Stocks and contracts -€1,376
down €1,376 (-1.8%), from €78,361 to €76,984
- Trade debts +€5,172
up €5,172 (+85.0%), from €6,088 to €11,259
- Profit (loss) carried forward -€3,930
down €3,930 (-21.8%), from -€18,032 to -€21,961
- Tax, wage and social debts -€1,901
down €1,901 (-42.4%), from €4,487 to €2,586
of which Taxes: -€1,901
- Other debts -€960
down €960 (-1.5%), from €64,900 to €63,940
- Purchases and services -€20,290
down €20,290 (-64.2%), from €31,592 to €11,303
- Gross operating margin +€11,740
up €11,740 (+78.1%), from -€15,039 to -€3,299
- Turnover -€2,269
down €2,269 (-24.2%), from €9,389 to €7,120
- Other operating charges +€469
new in 2025: €469
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.
Cash bridge derived
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 | €88,481 | €86,861 | -€1,620 | -1.8% |
| Current assets | 29/58 | €88,481 | €86,861 | -€1,620 | -1.8% |
| Stocks and contracts in progress | 3 | €78,361 | €76,984 | -€1,376 | -1.8% |
| Stocks | 30/36 | €78,361 | €76,984 | -€1,376 | -1.8% |
| Amounts receivable within one year | 40/41 | €10,000 | €7,065 | -€2,935 | -29.3% |
| Trade receivables | 40 | €1,300 | €4,188 | +€2,888 | +222.2% |
| Other amounts receivable | 41 | €8,700 | €2,877 | -€5,824 | -66.9% |
| Cash at bank and in hand | 54/58 | €120 | €2,153 | +€2,033 | +1697.7% |
| Deferred charges and accrued income | 490/1 | - | €659 | +€659 | |
| Total equity and liabilities | 10/49 | €88,481 | €86,861 | -€1,620 | -1.8% |
| Equity | 10/15 | €816 | -€3,114 | -€3,930 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,032 | -€21,961 | -€3,930 | -21.8% |
| Amounts payable | 17/49 | €87,665 | €89,975 | +€2,310 | +2.6% |
| Amounts payable within one year | 42/48 | €87,665 | €89,975 | +€2,310 | +2.6% |
| Trade debts | 44 | €6,088 | €11,259 | +€5,172 | +85.0% |
| Suppliers | 440/4 | €6,088 | €11,259 | +€5,172 | +85.0% |
| Advances received on contracts in progress | 46 | €12,190 | €12,190 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,487 | €2,586 | -€1,901 | -42.4% |
| Taxes | 450/3 | €2,360 | €458 | -€1,901 | -80.6% |
| Remuneration and social security | 454/9 | €2,128 | €2,128 | = | 0.0% |
| Other amounts payable | 47/48 | €64,900 | €63,940 | -€960 | -1.5% |
| Turnover | 70 | €9,389 | €7,120 | -€2,269 | -24.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,592 | €11,303 | -€20,290 | -64.2% |
| Other operating charges | 640/8 | - | €469 | +€469 | |
| Gross operating margin | 9900 | -€15,039 | -€3,299 | +€11,740 | +78.1% |
| Operating profit (loss) | 9901 | -€15,039 | -€3,767 | +€11,272 | +74.9% |
| Financial charges | 65/66B | €181 | €162 | -€19 | -10.2% |
| Recurring financial charges | 65 | €181 | €162 | -€19 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,220 | -€3,930 | +€11,290 | +74.2% |
| Profit (loss) for the period | 9904 | -€15,220 | -€3,930 | +€11,290 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,220 | -€3,930 | +€11,290 | +74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.