IT-DRASIL: 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-DRASIL
Largest movements
- Cash +€44,603
up €44,603 (+55.4%), from €80,503 to €125,106
mainly Net result for the year (+€79,304) and Depreciation (+€1,777)
- Receivables within one year +€15,416
up €15,416 (+47.7%), from €32,297 to €47,713
of which Trade receivables: +€14,990
- Deferred charges and accrued income +€13,087
up €13,087 (+59486.4%), from €22 to €13,109
- Tangible fixed assets +€2,852
up €2,852 (+32.0%), from €8,902 to €11,754
of which Furniture and vehicles: +€3,280
- Reserves +€79,304
up €79,304 (+82.9%), from €95,709 to €175,013
- Tax, wage and social debts -€4,114
down €4,114 (-23.9%), from €17,205 to €13,091
of which Taxes: -€4,093
- Gross operating margin +€27,619
up €27,619 (+35.5%), from €77,706 to €105,325
- Taxes +€5,373
up €5,373 (+34.6%), from €15,532 to €20,905
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.
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 | €121,724 | €197,682 | +€75,958 | +62.4% |
| Fixed assets | 21/28 | €8,902 | €11,754 | +€2,852 | +32.0% |
| Tangible fixed assets | 22/27 | €8,902 | €11,754 | +€2,852 | +32.0% |
| Plant, machinery and equipment | 23 | €8,003 | €7,575 | -€428 | -5.3% |
| Furniture and vehicles | 24 | €899 | €4,179 | +€3,280 | +364.8% |
| Current assets | 29/58 | €112,822 | €185,928 | +€73,106 | +64.8% |
| Amounts receivable within one year | 40/41 | €32,297 | €47,713 | +€15,416 | +47.7% |
| Trade receivables | 40 | €32,297 | €47,287 | +€14,990 | +46.4% |
| Other amounts receivable | 41 | - | €426 | +€426 | |
| Cash at bank and in hand | 54/58 | €80,503 | €125,106 | +€44,603 | +55.4% |
| Deferred charges and accrued income | 490/1 | €22 | €13,109 | +€13,087 | +59486.4% |
| Total equity and liabilities | 10/49 | €121,724 | €197,682 | +€75,958 | +62.4% |
| Equity | 10/15 | €101,709 | €181,013 | +€79,304 | +78.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €95,709 | €175,013 | +€79,304 | +82.9% |
| Distributable reserves | 133 | €95,709 | €175,013 | +€79,304 | +82.9% |
| Amounts payable | 17/49 | €20,015 | €16,669 | -€3,346 | -16.7% |
| Amounts payable within one year | 42/48 | €17,974 | €14,427 | -€3,547 | -19.7% |
| Trade debts | 44 | €445 | €1,336 | +€891 | +200.2% |
| Suppliers | 440/4 | €445 | €1,336 | +€891 | +200.2% |
| Taxes, remuneration and social security | 45 | €17,205 | €13,091 | -€4,114 | -23.9% |
| Taxes | 450/3 | €17,184 | €13,091 | -€4,093 | -23.8% |
| Remuneration and social security | 454/9 | €21 | - | -€21 | |
| Other amounts payable | 47/48 | €324 | - | -€324 | |
| Accrued charges and deferred income | 492/3 | €2,041 | €2,242 | +€201 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €997 | €1,777 | +€780 | +78.2% |
| Other operating charges | 640/8 | €2,581 | €2,752 | +€171 | +6.6% |
| Gross operating margin | 9900 | €77,706 | €105,325 | +€27,619 | +35.5% |
| Operating profit (loss) | 9901 | €74,128 | €100,796 | +€26,668 | +36.0% |
| Financial charges | 65/66B | €864 | €587 | -€277 | -32.1% |
| Recurring financial charges | 65 | €864 | €587 | -€277 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €73,264 | €100,209 | +€26,945 | +36.8% |
| Income taxes | 67/77 | €15,532 | €20,905 | +€5,373 | +34.6% |
| Profit (loss) for the period | 9904 | €57,732 | €79,304 | +€21,572 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,732 | €79,304 | +€21,572 | +37.4% |
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 8 October 2026 via checked.be.