IT-LOUNGE: what changed
Two fiscal 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-LOUNGE
Largest movements
- Cash +€9,680
up €9,680 (+11.1%), from €86,963 to €96,642
mainly Receivables within one year (+€6,343) and Depreciation (+€2,680)
- Receivables within one year -€6,343
down €6,343 (-45.9%), from €13,826 to €7,483
of which Trade receivables: -€7,265
- Tangible fixed assets -€1,607
down €1,607 (-41.5%), from €3,870 to €2,263
of which Land and buildings: -€2,322
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€7,846
no longer reported in 2025 (was €7,846)
- Gross operating margin +€7,632
up €7,632, from -€3,191 to €4,441
- Other operating charges +€74
up €74 (+13.0%), from €574 to €649
- Depreciation -€66
down €66 (-2.4%), from €2,746 to €2,680
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.
Cash bridge derived
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 | €104,659 | €106,389 | +€1,730 | +1.7% |
| Fixed assets | 21/28 | €3,870 | €2,263 | -€1,607 | -41.5% |
| Tangible fixed assets | 22/27 | €3,870 | €2,263 | -€1,607 | -41.5% |
| Land and buildings | 22 | €3,870 | €1,547 | -€2,322 | -60.0% |
| Plant, machinery and equipment | 23 | - | €716 | +€716 | |
| Current assets | 29/58 | €100,789 | €104,126 | +€3,337 | +3.3% |
| Amounts receivable within one year | 40/41 | €13,826 | €7,483 | -€6,343 | -45.9% |
| Trade receivables | 40 | €13,496 | €6,232 | -€7,265 | -53.8% |
| Other amounts receivable | 41 | €330 | €1,252 | +€922 | +279.8% |
| Cash at bank and in hand | 54/58 | €86,963 | €96,642 | +€9,680 | +11.1% |
| Total equity and liabilities | 10/49 | €104,659 | €106,389 | +€1,730 | +1.7% |
| Equity | 10/15 | €104,587 | €105,639 | +€1,051 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,434 | €100,434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €98,574 | €98,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,447 | -€13,396 | +€1,051 | +7.3% |
| Amounts payable | 17/49 | €71 | €750 | +€679 | +952.4% |
| Amounts payable within one year | 42/48 | €71 | €582 | +€511 | +716.8% |
| Trade debts | 44 | €35 | €369 | +€334 | +946.3% |
| Suppliers | 440/4 | €35 | €369 | +€334 | +946.3% |
| Other amounts payable | 47/48 | €36 | €213 | +€177 | +491.7% |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,746 | €2,680 | -€66 | -2.4% |
| Other operating charges | 640/8 | €574 | €649 | +€74 | +13.0% |
| Gross operating margin | 9900 | -€3,191 | €4,441 | +€7,632 | |
| Operating profit (loss) | 9901 | -€6,512 | €1,111 | +€7,623 | |
| Financial charges | 65/66B | €89 | €60 | -€29 | -32.5% |
| Recurring financial charges | 65 | €89 | €60 | -€29 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,601 | €1,051 | +€7,652 | |
| Income taxes | 67/77 | €7,846 | - | -€7,846 | |
| Profit (loss) for the period | 9904 | -€14,447 | €1,051 | +€15,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,447 | €1,051 | +€15,498 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.