IT-ID: 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-ID
Largest movements
- Cash +€19,723
up €19,723 (+17.2%), from €114,932 to €134,655
mainly Receivables within one year (+€17,667) and Net result for the year (+€16,792)
- Receivables within one year -€17,667
down €17,667 (-47.3%), from €37,351 to €19,684
- Tangible fixed assets +€3,975
up €3,975 (+113%), from €3,515 to €7,490
of which Plant, machinery and equipment: +€5,854
- Reserves +€16,792
up €16,792 (+16.6%), from €101,344 to €118,136
- Other debts -€5,917
down €5,917 (-23.7%), from €24,994 to €19,076
- Tax, wage and social debts -€4,043
down €4,043 (-25.2%), from €16,057 to €12,014
- Gross operating margin +€9,711
up €9,711 (+47.1%), from €20,633 to €30,345
- Taxes +€1,963
up €1,963 (+23.9%), from €8,214 to €10,177
- Depreciation +€1,234
up €1,234 (+67.9%), from €1,819 to €3,053
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 | €155,797 | €161,828 | +€6,031 | +3.9% |
| Fixed assets | 21/28 | €3,515 | €7,490 | +€3,975 | +113% |
| Tangible fixed assets | 22/27 | €3,515 | €7,490 | +€3,975 | +113% |
| Plant, machinery and equipment | 23 | - | €5,854 | +€5,854 | |
| Furniture and vehicles | 24 | €3,515 | €1,636 | -€1,879 | -53.5% |
| Current assets | 29/58 | €152,282 | €154,338 | +€2,056 | +1.4% |
| Amounts receivable within one year | 40/41 | €37,351 | €19,684 | -€17,667 | -47.3% |
| Trade receivables | 40 | €37,351 | €19,684 | -€17,667 | -47.3% |
| Cash at bank and in hand | 54/58 | €114,932 | €134,655 | +€19,723 | +17.2% |
| Total equity and liabilities | 10/49 | €155,797 | €161,828 | +€6,031 | +3.9% |
| Equity | 10/15 | €113,744 | €130,536 | +€16,792 | +14.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €101,344 | €118,136 | +€16,792 | +16.6% |
| Distributable reserves | 133 | €101,344 | €118,136 | +€16,792 | +16.6% |
| Amounts payable | 17/49 | €42,053 | €31,292 | -€10,761 | -25.6% |
| Amounts payable within one year | 42/48 | €42,053 | €31,292 | -€10,761 | -25.6% |
| Trade debts | 44 | €1,002 | €201 | -€801 | -79.9% |
| Suppliers | 440/4 | €1,002 | €201 | -€801 | -79.9% |
| Taxes, remuneration and social security | 45 | €16,057 | €12,014 | -€4,043 | -25.2% |
| Taxes | 450/3 | €16,057 | €12,014 | -€4,043 | -25.2% |
| Other amounts payable | 47/48 | €24,994 | €19,076 | -€5,917 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,819 | €3,053 | +€1,234 | +67.9% |
| Other operating charges | 640/8 | €746 | €812 | +€66 | +8.9% |
| Gross operating margin | 9900 | €20,633 | €30,345 | +€9,711 | +47.1% |
| Operating profit (loss) | 9901 | €18,069 | €26,479 | +€8,411 | +46.5% |
| Financial income | 75/76B | €456 | €594 | +€138 | +30.2% |
| Recurring financial income | 75 | €456 | €594 | +€138 | +30.2% |
| Financial charges | 65/66B | €105 | €105 | -€0 | -0.2% |
| Recurring financial charges | 65 | €105 | €105 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €18,420 | €26,969 | +€8,549 | +46.4% |
| Income taxes | 67/77 | €8,214 | €10,177 | +€1,963 | +23.9% |
| Profit (loss) for the period | 9904 | €10,206 | €16,792 | +€6,586 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,206 | €16,792 | +€6,586 | +64.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.