IT INSIGHT: 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 INSIGHT
Largest movements
- Cash -€20,033
down €20,033 (-39.9%), from €50,173 to €30,140
mainly Net result for the year (-€23,952) and Receivables within one year (-€7,852)
- Receivables within one year +€7,852
up €7,852 (+69.3%), from €11,328 to €19,179
of which Other amounts receivable: +€4,789
- Profit (loss) carried forward -€23,952
new in 2025: -€23,952
- Other debts +€9,353
up €9,353 (+406%), from €2,303 to €11,656
- Tax, wage and social debts +€1,336
up €1,336 (+15.4%), from €8,667 to €10,004
- Gross operating margin -€51,085
down €51,085, from €30,675 to -€20,409
- Taxes -€8,343
down €8,343 (-97.2%), from €8,581 to €239
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 | €62,938 | €50,300 | -€12,639 | -20.1% |
| Current assets | 29/58 | €62,938 | €50,300 | -€12,639 | -20.1% |
| Amounts receivable within one year | 40/41 | €11,328 | €19,179 | +€7,852 | +69.3% |
| Trade receivables | 40 | €10,861 | €13,924 | +€3,063 | +28.2% |
| Other amounts receivable | 41 | €467 | €5,255 | +€4,789 | +1,026% |
| Cash at bank and in hand | 54/58 | €50,173 | €30,140 | -€20,033 | -39.9% |
| Deferred charges and accrued income | 490/1 | €1,438 | €981 | -€457 | -31.8% |
| Total equity and liabilities | 10/49 | €62,938 | €50,300 | -€12,639 | -20.1% |
| Equity | 10/15 | €50,418 | €26,466 | -€23,952 | -47.5% |
| Reserves | 13 | €50,418 | €50,418 | = | 0.0% |
| Distributable reserves | 133 | €50,418 | €50,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,952 | -€23,952 | |
| Amounts payable | 17/49 | €12,521 | €23,834 | +€11,313 | +90.4% |
| Amounts payable within one year | 42/48 | €11,428 | €22,611 | +€11,183 | +97.9% |
| Trade debts | 44 | €457 | €951 | +€494 | +108% |
| Suppliers | 440/4 | €457 | €951 | +€494 | +108% |
| Taxes, remuneration and social security | 45 | €8,667 | €10,004 | +€1,336 | +15.4% |
| Taxes | 450/3 | €8,667 | €10,004 | +€1,336 | +15.4% |
| Other amounts payable | 47/48 | €2,303 | €11,656 | +€9,353 | +406% |
| Accrued charges and deferred income | 492/3 | €1,093 | €1,223 | +€130 | +11.9% |
| Other operating charges | 640/8 | €3,018 | €3,100 | +€82 | +2.7% |
| Gross operating margin | 9900 | €30,675 | -€20,409 | -€51,085 | |
| Operating profit (loss) | 9901 | €27,657 | -€23,509 | -€51,166 | |
| Financial income | 75/76B | €290 | €240 | -€50 | -17.4% |
| Recurring financial income | 75 | €290 | €240 | -€50 | -17.4% |
| Financial charges | 65/66B | €422 | €444 | +€22 | +5.2% |
| Recurring financial charges | 65 | €422 | €444 | +€22 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €27,525 | -€23,713 | -€51,239 | |
| Income taxes | 67/77 | €8,581 | €239 | -€8,343 | -97.2% |
| Profit (loss) for the period | 9904 | €18,944 | -€23,952 | -€42,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,944 | -€23,952 | -€42,896 |
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.