IT PHONIC: 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 PHONIC
Largest movements
- Cash +€17,498
up €17,498 (+30.2%), from €57,897 to €75,394
mainly Net result for the year (+€33,824) and Tax, wage and social debts (+€6,531)
- Receivables within one year +€7,318
up €7,318 (+5.6%), from €131,176 to €138,494
of which Other amounts receivable: +€7,091
- Deferred charges and accrued income +€2,383
up €2,383 (+163.9%), from €1,454 to €3,837
- Reserves +€29,244
up €29,244 (+57.8%), from €50,585 to €79,829
of which Distributable reserves: +€29,244
- Trade debts -€15,789
down €15,789 (-75.0%), from €21,064 to €5,275
- Tax, wage and social debts +€6,531
up €6,531 (+39.7%), from €16,461 to €22,992
- Profit (loss) carried forward +€4,580
no longer reported in 2025 (was -€4,580)
- Other debts +€2,808
up €2,808 (+2.8%), from €100,847 to €103,655
- Turnover +€397,636
new in 2025: €397,636
- Purchases and services +€356,995
new in 2025: €356,995
- Staff costs -€27,204
no longer reported in 2025 (was €27,204)
- Gross operating margin -€16,446
down €16,446 (-28.4%), from €57,973 to €41,527
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 | €190,577 | €217,951 | +€27,374 | +14.4% |
| Fixed assets | 21/28 | €50 | €225 | +€175 | +350.8% |
| Financial fixed assets | 28 | €50 | €225 | +€175 | +350.8% |
| Current assets | 29/58 | €190,527 | €217,726 | +€27,199 | +14.3% |
| Amounts receivable within one year | 40/41 | €131,176 | €138,494 | +€7,318 | +5.6% |
| Trade receivables | 40 | €130,633 | €130,860 | +€226 | +0.2% |
| Other amounts receivable | 41 | €543 | €7,634 | +€7,091 | +1305.7% |
| Cash at bank and in hand | 54/58 | €57,897 | €75,394 | +€17,498 | +30.2% |
| Deferred charges and accrued income | 490/1 | €1,454 | €3,837 | +€2,383 | +163.9% |
| Total equity and liabilities | 10/49 | €190,577 | €217,951 | +€27,374 | +14.4% |
| Equity | 10/15 | €52,205 | €86,029 | +€33,824 | +64.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,585 | €79,829 | +€29,244 | +57.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €48,725 | €77,970 | +€29,244 | +60.0% |
| Profit (loss) carried forward | 14 | -€4,580 | - | +€4,580 | |
| Amounts payable | 17/49 | €138,372 | €131,923 | -€6,450 | -4.7% |
| Amounts payable within one year | 42/48 | €138,372 | €131,923 | -€6,450 | -4.7% |
| Trade debts | 44 | €21,064 | €5,275 | -€15,789 | -75.0% |
| Suppliers | 440/4 | €21,064 | €5,275 | -€15,789 | -75.0% |
| Taxes, remuneration and social security | 45 | €16,461 | €22,992 | +€6,531 | +39.7% |
| Taxes | 450/3 | €16,461 | €22,992 | +€6,531 | +39.7% |
| Other amounts payable | 47/48 | €100,847 | €103,655 | +€2,808 | +2.8% |
| Turnover | 70 | - | €397,636 | +€397,636 | |
| Non-recurring operating income | 76A | €6,581 | - | -€6,581 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €356,995 | +€356,995 | |
| Remuneration, social security and pensions | 62 | €27,204 | - | -€27,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | - | -€173 | |
| Other operating charges | 640/8 | €1,190 | €1,410 | +€221 | +18.5% |
| Gross operating margin | 9900 | €57,973 | €41,527 | -€16,446 | -28.4% |
| Operating profit (loss) | 9901 | €29,406 | €40,117 | +€10,711 | +36.4% |
| Financial charges | 65/66B | €3,184 | €1,787 | -€1,396 | -43.9% |
| Recurring financial charges | 65 | €3,184 | €1,787 | -€1,396 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €26,222 | €38,330 | +€12,107 | +46.2% |
| Income taxes | 67/77 | €2,455 | €4,506 | +€2,051 | +83.6% |
| Profit (loss) for the period | 9904 | €23,768 | €33,824 | +€10,056 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,768 | €33,824 | +€10,056 | +42.3% |
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.