IT-Meal: 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-Meal
Largest movements
- Cash -€42,719
down €42,719 (-46.4%), from €92,080 to €49,361
mainly Contributions, distributions and other (-€46,156) and Current investments (-€12,489)
- Current investments +€12,489
up €12,489 (+19.6%), from €63,638 to €76,127
- Receivables within one year +€2,170
up €2,170 (+21.4%), from €10,129 to €12,300
of which Other amounts receivable: +€5,540
- Reserves -€41,744
down €41,744 (-29.3%), from €142,488 to €100,744
- Other debts +€26,749
up €26,749, from €0 to €26,749
- Tax, wage and social debts -€8,290
down €8,290 (-85.5%), from €9,699 to €1,408
of which Remuneration and social security: -€7,034
- Trade debts -€4,091
down €4,091 (-94.0%), from €4,351 to €259
- Gross operating margin -€49,634
down €49,634 (-87.3%), from €56,845 to €7,211
- Taxes -€12,063
down €12,063 (-82.1%), from €14,690 to €2,627
- Write-downs -€4,395
down €4,395 (-85.2%), from €5,160 to €765
- Depreciation -€875
down €875 (-97.1%), from €901 to €26
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 | €167,708 | €140,212 | -€27,497 | -16.4% |
| Fixed assets | 21/28 | €26 | €0 | -€26 | -100.0% |
| Tangible fixed assets | 22/27 | €26 | €0 | -€26 | -100.0% |
| Furniture and vehicles | 24 | €26 | €0 | -€26 | -100.0% |
| Current assets | 29/58 | €167,682 | €140,212 | -€27,471 | -16.4% |
| Amounts receivable within one year | 40/41 | €10,129 | €12,300 | +€2,170 | +21.4% |
| Trade receivables | 40 | €9,940 | €6,570 | -€3,370 | -33.9% |
| Other amounts receivable | 41 | €189 | €5,729 | +€5,540 | +2926.2% |
| Current investments | 50/53 | €63,638 | €76,127 | +€12,489 | +19.6% |
| Cash at bank and in hand | 54/58 | €92,080 | €49,361 | -€42,719 | -46.4% |
| Deferred charges and accrued income | 490/1 | €1,834 | €2,424 | +€589 | +32.1% |
| Total equity and liabilities | 10/49 | €167,708 | €140,212 | -€27,497 | -16.4% |
| Equity | 10/15 | €153,458 | €111,714 | -€41,744 | -27.2% |
| Contributions | 10/11 | €10,970 | €10,970 | = | 0.0% |
| Reserves | 13 | €142,488 | €100,744 | -€41,744 | -29.3% |
| Distributable reserves | 133 | €142,488 | €100,744 | -€41,744 | -29.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,251 | €28,497 | +€14,247 | +100.0% |
| Amounts payable within one year | 42/48 | €14,251 | €28,497 | +€14,247 | +100.0% |
| Financial debts | 43 | €202 | €82 | -€120 | -59.5% |
| Other loans | 439 | €202 | €82 | -€120 | -59.5% |
| Trade debts | 44 | €4,351 | €259 | -€4,091 | -94.0% |
| Suppliers | 440/4 | €4,351 | €259 | -€4,091 | -94.0% |
| Taxes, remuneration and social security | 45 | €9,699 | €1,408 | -€8,290 | -85.5% |
| Taxes | 450/3 | €2,665 | €1,408 | -€1,257 | -47.2% |
| Remuneration and social security | 454/9 | €7,034 | €0 | -€7,034 | -100.0% |
| Other amounts payable | 47/48 | €0 | €26,749 | +€26,749 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €901 | €26 | -€875 | -97.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,160 | €765 | -€4,395 | -85.2% |
| Other operating charges | 640/8 | €457 | €473 | +€15 | +3.4% |
| Gross operating margin | 9900 | €56,845 | €7,211 | -€49,634 | -87.3% |
| Operating profit (loss) | 9901 | €50,326 | €5,947 | -€44,379 | -88.2% |
| Financial income | 75/76B | €1,522 | €1,575 | +€53 | +3.5% |
| Recurring financial income | 75 | €1,522 | €1,575 | +€53 | +3.5% |
| Financial charges | 65/66B | €300 | €483 | +€182 | +60.8% |
| Recurring financial charges | 65 | €300 | €483 | +€182 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €51,548 | €7,039 | -€44,509 | -86.3% |
| Income taxes | 67/77 | €14,690 | €2,627 | -€12,063 | -82.1% |
| Profit (loss) for the period | 9904 | €36,858 | €4,412 | -€32,446 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,858 | €4,412 | -€32,446 | -88.0% |
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 10 October 2026 via checked.be.