IT-Is Consultancy: 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-Is Consultancy
Largest movements
- Cash -€97,461
down €97,461 (-86.1%), from €113,190 to €15,729
mainly Contributions, distributions and other (-€147,095) and Current investments (-€23,448)
- Current investments +€23,448
up €23,448 (+38.8%), from €60,471 to €83,919
- Receivables within one year +€7,123
up €7,123 (+77.4%), from €9,203 to €16,326
of which Trade receivables: +€3,799
- Deferred charges and accrued income +€2,966
up €2,966 (+196%), from €1,516 to €4,482
- Reserves -€87,095
no longer reported in 2025 (was €87,095)
- Other debts +€23,228
up €23,228 (+27.1%), from €85,642 to €108,870
- Debts after one year -€14,486
no longer reported in 2025 (was €14,486)
- Tax, wage and social debts +€13,298
up €13,298 (+345%), from €3,858 to €17,156
- Gross operating margin -€14,851
down €14,851 (-13.6%), from €109,092 to €94,241
- Taxes -€3,276
down €3,276 (-13.7%), from €23,872 to €20,596
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 | €206,421 | €141,614 | -€64,807 | -31.4% |
| Fixed assets | 21/28 | €22,041 | €21,158 | -€883 | -4.0% |
| Tangible fixed assets | 22/27 | €22,041 | €21,158 | -€883 | -4.0% |
| Furniture and vehicles | 24 | €22,041 | €21,158 | -€883 | -4.0% |
| Current assets | 29/58 | €184,380 | €120,456 | -€63,924 | -34.7% |
| Amounts receivable within one year | 40/41 | €9,203 | €16,326 | +€7,123 | +77.4% |
| Trade receivables | 40 | €8,906 | €12,705 | +€3,799 | +42.7% |
| Other amounts receivable | 41 | €297 | €3,621 | +€3,324 | +1,119% |
| Current investments | 50/53 | €60,471 | €83,919 | +€23,448 | +38.8% |
| Cash at bank and in hand | 54/58 | €113,190 | €15,729 | -€97,461 | -86.1% |
| Deferred charges and accrued income | 490/1 | €1,516 | €4,482 | +€2,966 | +196% |
| Total equity and liabilities | 10/49 | €206,421 | €141,614 | -€64,807 | -31.4% |
| Equity | 10/15 | €88,095 | €1,009 | -€87,086 | -98.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €87,095 | - | -€87,095 | |
| Distributable reserves | 133 | €87,095 | - | -€87,095 | |
| Profit (loss) carried forward | 14 | - | €9 | +€9 | |
| Amounts payable | 17/49 | €118,326 | €140,605 | +€22,279 | +18.8% |
| Amounts payable after more than one year | 17 | €14,486 | - | -€14,486 | |
| Financial debts | 170/4 | €14,486 | - | -€14,486 | |
| Amounts payable within one year | 42/48 | €103,840 | €140,605 | +€36,765 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €14,340 | €14,486 | +€146 | +1.0% |
| Trade debts | 44 | - | €93 | +€93 | |
| Suppliers | 440/4 | - | €93 | +€93 | |
| Taxes, remuneration and social security | 45 | €3,858 | €17,156 | +€13,298 | +345% |
| Taxes | 450/3 | €3,858 | €17,156 | +€13,298 | +345% |
| Other amounts payable | 47/48 | €85,642 | €108,870 | +€23,228 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,286 | €13,748 | -€538 | -3.8% |
| Other operating charges | 640/8 | €792 | €258 | -€534 | -67.4% |
| Gross operating margin | 9900 | €109,092 | €94,241 | -€14,851 | -13.6% |
| Operating profit (loss) | 9901 | €94,014 | €80,235 | -€13,779 | -14.7% |
| Financial income | 75/76B | €227 | €695 | +€468 | +206% |
| Recurring financial income | 75 | €227 | €695 | +€468 | +206% |
| Financial charges | 65/66B | €415 | €325 | -€90 | -21.7% |
| Recurring financial charges | 65 | €415 | €325 | -€90 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €93,826 | €80,605 | -€13,221 | -14.1% |
| Income taxes | 67/77 | €23,872 | €20,596 | -€3,276 | -13.7% |
| Profit (loss) for the period | 9904 | €69,954 | €60,009 | -€9,945 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,954 | €60,009 | -€9,945 | -14.2% |
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 14 October 2026 via checked.be.