IT PERSONAL SOLUTION: 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 PERSONAL SOLUTION
Largest movements
- Tangible fixed assets +€16,683
up €16,683 (+12.9%), from €129,374 to €146,057
of which Assets under construction and advance payments: +€39,800
- Receivables within one year -€12,179
down €12,179 (-29.9%), from €40,780 to €28,601
of which Trade receivables: -€18,140
- Cash -€4,716
down €4,716 (-11.4%), from €41,246 to €36,531
mainly Investment in fixed assets (net) (-€50,080) and Tax, wage and social debts (-€22,186)
- Tax, wage and social debts -€22,186
down €22,186 (-76.5%), from €28,987 to €6,801
of which Remuneration and social security: -€18,804
- Other debts +€21,928
up €21,928 (+209.7%), from €10,459 to €32,388
- Debts after one year -€21,698
down €21,698 (-92.2%), from €23,542 to €1,844
- Reserves +€16,585
up €16,585 (+13.9%), from €119,420 to €136,005
- Trade debts +€4,809
up €4,809 (+829.2%), from €580 to €5,389
- Gross operating margin -€18,716
down €18,716 (-21.0%), from €89,318 to €70,602
- Depreciation +€8,691
up €8,691 (+35.2%), from €24,706 to €33,397
- Other operating charges +€5,775
up €5,775 (+435.3%), from €1,326 to €7,101
- Taxes -€5,008
down €5,008 (-29.4%), from €17,048 to €12,039
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €213,916 | €214,125 | +€209 | +0.1% |
| Fixed assets | 21/28 | €129,674 | €146,357 | +€16,683 | +12.9% |
| Tangible fixed assets | 22/27 | €129,374 | €146,057 | +€16,683 | +12.9% |
| Plant, machinery and equipment | 23 | €25,554 | €22,368 | -€3,186 | -12.5% |
| Furniture and vehicles | 24 | €103,820 | €83,889 | -€19,931 | -19.2% |
| Assets under construction and advance payments | 27 | - | €39,800 | +€39,800 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €84,242 | €67,768 | -€16,474 | -19.6% |
| Amounts receivable within one year | 40/41 | €40,780 | €28,601 | -€12,179 | -29.9% |
| Trade receivables | 40 | €39,827 | €21,688 | -€18,140 | -45.5% |
| Other amounts receivable | 41 | €952 | €6,913 | +€5,961 | +625.9% |
| Cash at bank and in hand | 54/58 | €41,246 | €36,531 | -€4,716 | -11.4% |
| Deferred charges and accrued income | 490/1 | €2,217 | €2,637 | +€420 | +19.0% |
| Total equity and liabilities | 10/49 | €213,916 | €214,125 | +€209 | +0.1% |
| Equity | 10/15 | €129,420 | €146,005 | +€16,585 | +12.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €119,420 | €136,005 | +€16,585 | +13.9% |
| Distributable reserves | 133 | €119,420 | €136,005 | +€16,585 | +13.9% |
| Amounts payable | 17/49 | €84,496 | €68,120 | -€16,376 | -19.4% |
| Amounts payable after more than one year | 17 | €23,542 | €1,844 | -€21,698 | -92.2% |
| Financial debts | 170/4 | €23,542 | €1,844 | -€21,698 | -92.2% |
| Amounts payable within one year | 42/48 | €60,954 | €66,276 | +€5,322 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €20,928 | €21,698 | +€770 | +3.7% |
| Trade debts | 44 | €580 | €5,389 | +€4,809 | +829.2% |
| Suppliers | 440/4 | €580 | €5,389 | +€4,809 | +829.2% |
| Taxes, remuneration and social security | 45 | €28,987 | €6,801 | -€22,186 | -76.5% |
| Taxes | 450/3 | €10,101 | €6,719 | -€3,382 | -33.5% |
| Remuneration and social security | 454/9 | €18,887 | €83 | -€18,804 | -99.6% |
| Other amounts payable | 47/48 | €10,459 | €32,388 | +€21,928 | +209.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,706 | €33,397 | +€8,691 | +35.2% |
| Other operating charges | 640/8 | €1,326 | €7,101 | +€5,775 | +435.3% |
| Gross operating margin | 9900 | €89,318 | €70,602 | -€18,716 | -21.0% |
| Operating profit (loss) | 9901 | €63,286 | €30,103 | -€33,182 | -52.4% |
| Financial charges | 65/66B | €2,117 | €1,479 | -€637 | -30.1% |
| Recurring financial charges | 65 | €2,117 | €1,479 | -€637 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €61,169 | €28,624 | -€32,545 | -53.2% |
| Income taxes | 67/77 | €17,048 | €12,039 | -€5,008 | -29.4% |
| Profit (loss) for the period | 9904 | €44,121 | €16,585 | -€27,537 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,121 | €16,585 | -€27,537 | -62.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.