IT FA CONSULTING: 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 FA CONSULTING
Largest movements
- Cash +€39,212
up €39,212 (+26.4%), from €148,501 to €187,713
mainly Other debts (+€138,368) and Net result for the year (+€92,600)
- Current investments +€39,205
up €39,205 (+20.9%), from €187,959 to €227,164
- Receivables within one year +€21,447
up €21,447 (+138.5%), from €15,488 to €36,935
- Other debts +€138,368
up €138,368 (+1347.1%), from €10,272 to €148,640
- Reserves -€53,849
down €53,849 (-18.0%), from €299,659 to €245,810
- Tax, wage and social debts +€12,775
up €12,775 (+58.7%), from €21,756 to €34,531
- Gross operating margin +€14,343
up €14,343 (+14.0%), from €102,816 to €117,159
- Financial income -€10,431
down €10,431 (-37.6%), from €27,727 to €17,295
- Depreciation -€4,181
down €4,181 (-80.2%), from €5,214 to €1,033
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 | €361,327 | €458,849 | +€97,522 | +27.0% |
| Fixed assets | 21/28 | €6,985 | €5,594 | -€1,391 | -19.9% |
| Tangible fixed assets | 22/27 | €6,960 | €5,569 | -€1,391 | -20.0% |
| Furniture and vehicles | 24 | €4,396 | €3,285 | -€1,111 | -25.3% |
| Other tangible fixed assets | 26 | €2,564 | €2,284 | -€280 | -10.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €354,342 | €453,255 | +€98,913 | +27.9% |
| Amounts receivable within one year | 40/41 | €15,488 | €36,935 | +€21,447 | +138.5% |
| Trade receivables | 40 | €15,488 | €36,935 | +€21,447 | +138.5% |
| Current investments | 50/53 | €187,959 | €227,164 | +€39,205 | +20.9% |
| Cash at bank and in hand | 54/58 | €148,501 | €187,713 | +€39,212 | +26.4% |
| Deferred charges and accrued income | 490/1 | €2,394 | €1,443 | -€951 | -39.7% |
| Total equity and liabilities | 10/49 | €361,327 | €458,849 | +€97,522 | +27.0% |
| Equity | 10/15 | €327,823 | €273,974 | -€53,849 | -16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €299,659 | €245,810 | -€53,849 | -18.0% |
| Distributable reserves | 133 | €299,659 | €245,810 | -€53,849 | -18.0% |
| Profit (loss) carried forward | 14 | €21,965 | €21,965 | = | 0.0% |
| Amounts payable | 17/49 | €33,503 | €184,875 | +€151,371 | +451.8% |
| Amounts payable within one year | 42/48 | €33,503 | €184,875 | +€151,371 | +451.8% |
| Trade debts | 44 | €1,475 | €1,704 | +€229 | +15.5% |
| Suppliers | 440/4 | €1,475 | €1,704 | +€229 | +15.5% |
| Taxes, remuneration and social security | 45 | €21,756 | €34,531 | +€12,775 | +58.7% |
| Taxes | 450/3 | €21,756 | €34,531 | +€12,775 | +58.7% |
| Other amounts payable | 47/48 | €10,272 | €148,640 | +€138,368 | +1347.1% |
| Non-recurring operating income | 76A | - | €4,307 | +€4,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,214 | €1,033 | -€4,181 | -80.2% |
| Other operating charges | 640/8 | €552 | €235 | -€317 | -57.5% |
| Gross operating margin | 9900 | €102,816 | €117,159 | +€14,343 | +14.0% |
| Operating profit (loss) | 9901 | €97,050 | €115,891 | +€18,842 | +19.4% |
| Financial income | 75/76B | €27,727 | €17,295 | -€10,431 | -37.6% |
| Recurring financial income | 75 | €27,727 | €17,295 | -€10,431 | -37.6% |
| Financial charges | 65/66B | €2,545 | €2,760 | +€215 | +8.5% |
| Recurring financial charges | 65 | €2,545 | €2,760 | +€215 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €122,231 | €130,427 | +€8,195 | +6.7% |
| Income taxes | 67/77 | €37,197 | €37,827 | +€630 | +1.7% |
| Profit (loss) for the period | 9904 | €85,035 | €92,600 | +€7,565 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,035 | €92,600 | +€7,565 | +8.9% |
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.