IT man: 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 man
Largest movements
- Tangible fixed assets -€7,988
down €7,988 (-44.1%), from €18,111 to €10,122
- Receivables within one year +€6,706
up €6,706 (+22.9%), from €29,310 to €36,016
of which Trade receivables: +€13,698
- Cash -€1,531
down €1,531 (-4.0%), from €38,011 to €36,480
mainly Receivables within one year (-€6,706) and Trade debts (-€5,980)
- Profit (loss) carried forward +€7,311
up €7,311, from -€6,258 to €1,053
- Trade debts -€5,980
down €5,980 (-51.9%), from €11,519 to €5,539
- Debts after one year -€5,689
down €5,689 (-85.6%), from €6,648 to €959
- Tax, wage and social debts +€1,755
up €1,755 (+22.0%), from €7,975 to €9,730
of which Taxes: +€3,247
- Gross operating margin +€13,987
up €13,987 (+63.2%), from €22,139 to €36,126
- Other operating charges -€627
down €627 (-51.5%), from €1,218 to €591
- Taxes +€549
up €549 (+428.5%), from €128 to €677
- Staff costs +€465
up €465 (+2.5%), from €18,824 to €19,289
- Financial income +€425
up €425 (+292.3%), from €145 to €571
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 | €85,766 | €83,274 | -€2,492 | -2.9% |
| Fixed assets | 21/28 | €18,111 | €10,122 | -€7,988 | -44.1% |
| Tangible fixed assets | 22/27 | €18,111 | €10,122 | -€7,988 | -44.1% |
| Furniture and vehicles | 24 | €18,111 | €10,122 | -€7,988 | -44.1% |
| Current assets | 29/58 | €67,655 | €73,151 | +€5,496 | +8.1% |
| Amounts receivable within one year | 40/41 | €29,310 | €36,016 | +€6,706 | +22.9% |
| Trade receivables | 40 | €12,832 | €26,530 | +€13,698 | +106.7% |
| Other amounts receivable | 41 | €16,478 | €9,486 | -€6,992 | -42.4% |
| Cash at bank and in hand | 54/58 | €38,011 | €36,480 | -€1,531 | -4.0% |
| Deferred charges and accrued income | 490/1 | €334 | €655 | +€321 | +96.0% |
| Total equity and liabilities | 10/49 | €85,766 | €83,274 | -€2,492 | -2.9% |
| Equity | 10/15 | €54,046 | €61,357 | +€7,311 | +13.5% |
| Contributions | 10/11 | €10,416 | €10,416 | = | 0.0% |
| Reserves | 13 | €49,888 | €49,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,888 | €49,888 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,258 | €1,053 | +€7,311 | |
| Amounts payable | 17/49 | €31,720 | €21,917 | -€9,804 | -30.9% |
| Amounts payable after more than one year | 17 | €6,648 | €959 | -€5,689 | -85.6% |
| Financial debts | 170/4 | €6,648 | €959 | -€5,689 | -85.6% |
| Amounts payable within one year | 42/48 | €25,072 | €20,958 | -€4,114 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €5,578 | €5,689 | +€111 | +2.0% |
| Trade debts | 44 | €11,519 | €5,539 | -€5,980 | -51.9% |
| Suppliers | 440/4 | €11,519 | €5,539 | -€5,980 | -51.9% |
| Taxes, remuneration and social security | 45 | €7,975 | €9,730 | +€1,755 | +22.0% |
| Taxes | 450/3 | €3,668 | €6,915 | +€3,247 | +88.5% |
| Remuneration and social security | 454/9 | €4,307 | €2,815 | -€1,492 | -34.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €18,824 | €19,289 | +€465 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,922 | €7,988 | +€66 | +0.8% |
| Other operating charges | 640/8 | €1,218 | €591 | -€627 | -51.5% |
| Gross operating margin | 9900 | €22,139 | €36,126 | +€13,987 | +63.2% |
| Operating profit (loss) | 9901 | -€5,825 | €8,258 | +€14,083 | |
| Financial income | 75/76B | €145 | €571 | +€425 | +292.3% |
| Recurring financial income | 75 | €145 | €571 | +€425 | +292.3% |
| Financial charges | 65/66B | €450 | €841 | +€391 | +86.7% |
| Recurring financial charges | 65 | €450 | €841 | +€391 | +86.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,130 | €7,988 | +€14,118 | |
| Income taxes | 67/77 | €128 | €677 | +€549 | +428.5% |
| Profit (loss) for the period | 9904 | -€6,258 | €7,311 | +€13,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,258 | €7,311 | +€13,569 |
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 2 October 2026 via checked.be.