IT METHODS: 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 METHODS
Largest movements
- Cash +€570,357
up €570,357 (+341.4%), from €167,073 to €737,430
mainly Current investments (+€500,000) and Net result for the year (+€91,885)
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Receivables within one year +€22,229
up €22,229 (+300.2%), from €7,404 to €29,633
of which Other amounts receivable: +€21,400
- Reserves +€91,885
up €91,885 (+13.7%), from €669,632 to €761,517
- Depreciation -€6,763
down €6,763 (-80.2%), from €8,437 to €1,674
- Financial income +€5,714
up €5,714 (+79.8%), from €7,160 to €12,873
- Taxes +€3,070
up €3,070 (+7.6%), from €40,157 to €43,228
- Gross operating margin -€2,753
down €2,753 (-2.2%), from €127,654 to €124,901
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 | €677,045 | €769,490 | +€92,445 | +13.7% |
| Fixed assets | 21/28 | €1,660 | €1,704 | +€44 | +2.7% |
| Tangible fixed assets | 22/27 | €1,660 | €1,704 | +€44 | +2.7% |
| Plant, machinery and equipment | 23 | - | €1,704 | +€1,704 | |
| Furniture and vehicles | 24 | €1,660 | - | -€1,660 | |
| Current assets | 29/58 | €675,385 | €767,786 | +€92,401 | +13.7% |
| Amounts receivable within one year | 40/41 | €7,404 | €29,633 | +€22,229 | +300.2% |
| Trade receivables | 40 | - | €829 | +€829 | |
| Other amounts receivable | 41 | €7,404 | €28,804 | +€21,400 | +289.0% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €167,073 | €737,430 | +€570,357 | +341.4% |
| Deferred charges and accrued income | 490/1 | €908 | €723 | -€185 | -20.3% |
| Total equity and liabilities | 10/49 | €677,045 | €769,490 | +€92,445 | +13.7% |
| Equity | 10/15 | €670,632 | €762,517 | +€91,885 | +13.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €669,632 | €761,517 | +€91,885 | +13.7% |
| Distributable reserves | 133 | €669,632 | €761,517 | +€91,885 | +13.7% |
| Amounts payable | 17/49 | €6,413 | €6,973 | +€561 | +8.7% |
| Amounts payable within one year | 42/48 | €6,413 | €6,973 | +€561 | +8.7% |
| Trade debts | 44 | €420 | €189 | -€231 | -55.1% |
| Suppliers | 440/4 | €420 | €189 | -€231 | -55.1% |
| Taxes, remuneration and social security | 45 | €5,992 | €6,784 | +€792 | +13.2% |
| Taxes | 450/3 | €5,992 | €6,784 | +€792 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,437 | €1,674 | -€6,763 | -80.2% |
| Other operating charges | 640/8 | €622 | €587 | -€35 | -5.6% |
| Gross operating margin | 9900 | €127,654 | €124,901 | -€2,753 | -2.2% |
| Operating profit (loss) | 9901 | €118,595 | €122,640 | +€4,045 | +3.4% |
| Financial income | 75/76B | €7,160 | €12,873 | +€5,714 | +79.8% |
| Recurring financial income | 75 | €7,160 | €12,873 | +€5,714 | +79.8% |
| Financial charges | 65/66B | €283 | €401 | +€118 | +41.6% |
| Recurring financial charges | 65 | €283 | €401 | +€118 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €125,472 | €135,112 | +€9,641 | +7.7% |
| Income taxes | 67/77 | €40,157 | €43,228 | +€3,070 | +7.6% |
| Profit (loss) for the period | 9904 | €85,314 | €91,885 | +€6,570 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,314 | €91,885 | +€6,570 | +7.7% |
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 12 October 2026 via checked.be.