IT Legends: what changed
IT Legends
Largest movements
- Cash +€48,245
up €48,245 (+94.9%), from €50,832 to €99,077
mainly Net result for the year (+€22,917) and Depreciation (+€8,173)
- Tangible fixed assets -€8,173
down €8,173 (-48.1%), from €16,995 to €8,823
- Receivables within one year -€7,330
down €7,330 (-61.3%), from €11,955 to €4,625
- Profit (loss) carried forward +€22,917
up €22,917 (+95.7%), from €23,943 to €46,860
- Tax, wage and social debts +€5,987
up €5,987 (+39.7%), from €15,098 to €21,085
- Trade debts +€3,811
up €3,811 (+309%), from €1,233 to €5,044
- Depreciation +€648
up €648 (+8.6%), from €7,525 to €8,173
- Taxes +€399
up €399 (+5.9%), from €6,727 to €7,126
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,633 | €115,348 | +€32,715 | +39.6% |
| Fixed assets | 21/28 | €16,995 | €8,823 | -€8,173 | -48.1% |
| Tangible fixed assets | 22/27 | €16,995 | €8,823 | -€8,173 | -48.1% |
| Furniture and vehicles | 24 | €16,995 | €8,823 | -€8,173 | -48.1% |
| Current assets | 29/58 | €65,638 | €106,525 | +€40,887 | +62.3% |
| Amounts receivable within one year | 40/41 | €11,955 | €4,625 | -€7,330 | -61.3% |
| Trade receivables | 40 | €11,955 | €4,625 | -€7,330 | -61.3% |
| Cash at bank and in hand | 54/58 | €50,832 | €99,077 | +€48,245 | +94.9% |
| Deferred charges and accrued income | 490/1 | €2,851 | €2,824 | -€28 | -1.0% |
| Total equity and liabilities | 10/49 | €82,633 | €115,348 | +€32,715 | +39.6% |
| Equity | 10/15 | €28,943 | €51,860 | +€22,917 | +79.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,943 | €46,860 | +€22,917 | +95.7% |
| Amounts payable | 17/49 | €53,690 | €63,488 | +€9,798 | +18.2% |
| Amounts payable within one year | 42/48 | €53,690 | €63,488 | +€9,798 | +18.2% |
| Trade debts | 44 | €1,233 | €5,044 | +€3,811 | +309% |
| Suppliers | 440/4 | €1,233 | €5,044 | +€3,811 | +309% |
| Taxes, remuneration and social security | 45 | €15,098 | €21,085 | +€5,987 | +39.7% |
| Taxes | 450/3 | €15,098 | €21,085 | +€5,987 | +39.7% |
| Other amounts payable | 47/48 | €37,360 | €37,360 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,525 | €8,173 | +€648 | +8.6% |
| Other operating charges | 640/8 | €190 | €481 | +€291 | +153% |
| Gross operating margin | 9900 | €38,436 | €38,696 | +€260 | +0.7% |
| Operating profit (loss) | 9901 | €30,721 | €30,043 | -€678 | -2.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €51 | €0 | -€51 | -99.8% |
| Recurring financial charges | 65 | €51 | €0 | -€51 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €30,670 | €30,043 | -€627 | -2.0% |
| Income taxes | 67/77 | €6,727 | €7,126 | +€399 | +5.9% |
| Profit (loss) for the period | 9904 | €23,943 | €22,917 | -€1,026 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,943 | €22,917 | -€1,026 | -4.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.