IT-Graphie Consulting: 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-Graphie Consulting
Largest movements
- Cash -€41,101
down €41,101 (-92.3%), from €44,549 to €3,448
mainly Net result for the year (-€60,900) and Receivables within one year (-€7,843)
- Receivables after one year -€12,000
down €12,000 (-54.5%), from €22,000 to €10,000
- Receivables within one year +€7,843
up €7,843 (+2,280%), from €344 to €8,187
of which Other amounts receivable: +€5,665
- Deferred charges and accrued income -€6,127
down €6,127 (-97.9%), from €6,256 to €130
- Profit (loss) carried forward -€60,900
down €60,900, from €50,325 to -€10,575
- Tax, wage and social debts +€7,288
new in 2025: €7,288
- Other debts +€2,025
new in 2025: €2,025
- Gross operating margin -€64,845
down €64,845, from €4,561 to -€60,284
- Taxes -€1,055
no longer reported in 2025 (was €1,055)
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 | €73,571 | €21,808 | -€51,763 | -70.4% |
| Fixed assets | 21/28 | €422 | €43 | -€379 | -89.8% |
| Tangible fixed assets | 22/27 | €422 | €43 | -€379 | -89.8% |
| Plant, machinery and equipment | 23 | €422 | €43 | -€379 | -89.8% |
| Current assets | 29/58 | €73,150 | €21,765 | -€51,384 | -70.2% |
| Amounts receivable after more than one year | 29 | €22,000 | €10,000 | -€12,000 | -54.5% |
| Other amounts receivable | 291 | €22,000 | €10,000 | -€12,000 | -54.5% |
| Amounts receivable within one year | 40/41 | €344 | €8,187 | +€7,843 | +2,280% |
| Trade receivables | 40 | - | €2,178 | +€2,178 | |
| Other amounts receivable | 41 | €344 | €6,009 | +€5,665 | +1,647% |
| Cash at bank and in hand | 54/58 | €44,549 | €3,448 | -€41,101 | -92.3% |
| Deferred charges and accrued income | 490/1 | €6,256 | €130 | -€6,127 | -97.9% |
| Total equity and liabilities | 10/49 | €73,571 | €21,808 | -€51,763 | -70.4% |
| Equity | 10/15 | €70,785 | €9,885 | -€60,900 | -86.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,325 | -€10,575 | -€60,900 | |
| Amounts payable | 17/49 | €2,787 | €11,923 | +€9,137 | +328% |
| Amounts payable within one year | 42/48 | €2,787 | €11,923 | +€9,137 | +328% |
| Trade debts | 44 | €2,787 | €2,610 | -€177 | -6.4% |
| Suppliers | 440/4 | €2,787 | €2,610 | -€177 | -6.4% |
| Taxes, remuneration and social security | 45 | - | €7,288 | +€7,288 | |
| Remuneration and social security | 454/9 | - | €7,288 | +€7,288 | |
| Other amounts payable | 47/48 | - | €2,025 | +€2,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €379 | -€8 | -2.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,561 | -€60,284 | -€64,845 | |
| Operating profit (loss) | 9901 | €3,787 | -€61,062 | -€64,850 | |
| Financial income | 75/76B | €431 | €287 | -€144 | -33.4% |
| Recurring financial income | 75 | €431 | €287 | -€144 | -33.4% |
| Financial charges | 65/66B | €125 | €125 | = | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,094 | -€60,900 | -€64,994 | |
| Income taxes | 67/77 | €1,055 | - | -€1,055 | |
| Profit (loss) for the period | 9904 | €3,038 | -€60,900 | -€63,938 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,038 | -€60,900 | -€63,938 |
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.