IT-F SERVICES: 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-F SERVICES
Largest movements
- Cash +€8,605
up €8,605 (+25.5%), from €33,794 to €42,399
mainly Receivables within one year (+€4,545) and Net result for the year (+€4,472)
- Receivables within one year -€4,545
down €4,545 (-56.8%), from €8,005 to €3,460
of which Trade receivables: -€4,685
- Tangible fixed assets -€586
down €586 (-27.7%), from €2,114 to €1,528
- Profit (loss) carried forward +€2,806
up €2,806 (+10.4%), from €26,901 to €29,707
- Gross operating margin -€2,347
down €2,347 (-24.3%), from €9,642 to €7,295
- Taxes -€504
down €504 (-24.0%), from €2,097 to €1,593
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 | €44,702 | €48,228 | +€3,526 | +7.9% |
| Fixed assets | 21/28 | €2,114 | €1,528 | -€586 | -27.7% |
| Tangible fixed assets | 22/27 | €2,114 | €1,528 | -€586 | -27.7% |
| Furniture and vehicles | 24 | €2,114 | €1,528 | -€586 | -27.7% |
| Current assets | 29/58 | €42,588 | €46,700 | +€4,112 | +9.7% |
| Amounts receivable within one year | 40/41 | €8,005 | €3,460 | -€4,545 | -56.8% |
| Trade receivables | 40 | €7,461 | €2,776 | -€4,685 | -62.8% |
| Other amounts receivable | 41 | €544 | €684 | +€140 | +25.7% |
| Cash at bank and in hand | 54/58 | €33,794 | €42,399 | +€8,605 | +25.5% |
| Deferred charges and accrued income | 490/1 | €789 | €841 | +€52 | +6.6% |
| Total equity and liabilities | 10/49 | €44,702 | €48,228 | +€3,526 | +7.9% |
| Equity | 10/15 | €38,761 | €41,567 | +€2,806 | +7.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,901 | €29,707 | +€2,806 | +10.4% |
| Amounts payable | 17/49 | €5,941 | €6,661 | +€720 | +12.1% |
| Amounts payable within one year | 42/48 | €5,941 | €6,661 | +€720 | +12.1% |
| Trade debts | 44 | €221 | €583 | +€362 | +164% |
| Suppliers | 440/4 | €221 | €583 | +€362 | +164% |
| Taxes, remuneration and social security | 45 | €3,850 | €4,075 | +€225 | +5.8% |
| Taxes | 450/3 | €2,093 | €1,954 | -€139 | -6.6% |
| Remuneration and social security | 454/9 | €1,757 | €2,121 | +€364 | +20.7% |
| Other amounts payable | 47/48 | €1,870 | €2,003 | +€133 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €586 | €586 | = | 0.0% |
| Other operating charges | 640/8 | €693 | €716 | +€23 | +3.3% |
| Gross operating margin | 9900 | €9,642 | €7,295 | -€2,347 | -24.3% |
| Operating profit (loss) | 9901 | €8,363 | €5,993 | -€2,370 | -28.3% |
| Financial income | 75/76B | €138 | €139 | +€1 | +0.7% |
| Recurring financial income | 75 | €138 | €139 | +€1 | +0.7% |
| Financial charges | 65/66B | €65 | €67 | +€2 | +3.1% |
| Recurring financial charges | 65 | €65 | €67 | +€2 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €8,436 | €6,065 | -€2,371 | -28.1% |
| Income taxes | 67/77 | €2,097 | €1,593 | -€504 | -24.0% |
| Profit (loss) for the period | 9904 | €6,339 | €4,472 | -€1,867 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,339 | €4,472 | -€1,867 | -29.5% |
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 18 October 2026 via checked.be.