IT PLUS CONSULT: 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 PLUS CONSULT
Largest movements
- Cash +€35,906
up €35,906 (+25.8%), from €139,416 to €175,323
mainly Net result for the year (+€93,030) and Depreciation (+€29,497)
- Receivables within one year +€26,633
up €26,633 (+39.9%), from €66,753 to €93,386
of which Other amounts receivable: +€66,967
- Reserves +€93,030
up €93,030 (+20.7%), from €448,377 to €541,407
of which Distributable reserves: +€93,030
- Debts after one year -€30,164
down €30,164 (-14.1%), from €214,029 to €183,866
- Gross operating margin -€9,611
down €9,611 (-5.2%), from €185,547 to €175,937
- Taxes -€3,273
down €3,273 (-7.0%), from €46,857 to €43,584
- Depreciation +€2,607
up €2,607 (+9.7%), from €26,890 to €29,497
- Financial income +€2,037
up €2,037 (+1018740.0%), from €0 to €2,038
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 | €800,558 | €869,421 | +€68,863 | +8.6% |
| Fixed assets | 21/28 | €592,978 | €598,840 | +€5,862 | +1.0% |
| Tangible fixed assets | 22/27 | €592,787 | €598,769 | +€5,982 | +1.0% |
| Land and buildings | 22 | €590,927 | €596,768 | +€5,841 | +1.0% |
| Furniture and vehicles | 24 | €1,860 | €2,000 | +€141 | +7.6% |
| Financial fixed assets | 28 | €191 | €71 | -€120 | -62.8% |
| Current assets | 29/58 | €207,581 | €270,582 | +€63,001 | +30.4% |
| Amounts receivable within one year | 40/41 | €66,753 | €93,386 | +€26,633 | +39.9% |
| Trade receivables | 40 | €66,753 | €26,420 | -€40,333 | -60.4% |
| Other amounts receivable | 41 | - | €66,967 | +€66,967 | |
| Cash at bank and in hand | 54/58 | €139,416 | €175,323 | +€35,906 | +25.8% |
| Deferred charges and accrued income | 490/1 | €1,411 | €1,873 | +€461 | +32.7% |
| Total equity and liabilities | 10/49 | €800,558 | €869,421 | +€68,863 | +8.6% |
| Equity | 10/15 | €471,128 | €564,158 | +€93,030 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €448,377 | €541,407 | +€93,030 | +20.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,585 | €8,585 | = | 0.0% |
| Distributable reserves | 133 | €437,938 | €530,968 | +€93,030 | +21.2% |
| Profit (loss) carried forward | 14 | €16,551 | €16,551 | = | 0.0% |
| Amounts payable | 17/49 | €329,430 | €305,263 | -€24,167 | -7.3% |
| Amounts payable after more than one year | 17 | €214,029 | €183,866 | -€30,164 | -14.1% |
| Financial debts | 170/4 | €214,029 | €183,866 | -€30,164 | -14.1% |
| Amounts payable within one year | 42/48 | €115,401 | €121,397 | +€5,997 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €29,272 | €30,164 | +€892 | +3.0% |
| Trade debts | 44 | €1,671 | €792 | -€879 | -52.6% |
| Suppliers | 440/4 | €1,671 | €792 | -€879 | -52.6% |
| Taxes, remuneration and social security | 45 | €84,458 | €90,442 | +€5,984 | +7.1% |
| Taxes | 450/3 | €84,458 | €90,442 | +€5,984 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,890 | €29,497 | +€2,607 | +9.7% |
| Other operating charges | 640/8 | €2,379 | €2,441 | +€62 | +2.6% |
| Gross operating margin | 9900 | €185,547 | €175,937 | -€9,611 | -5.2% |
| Operating profit (loss) | 9901 | €156,278 | €143,998 | -€12,280 | -7.9% |
| Financial income | 75/76B | €0 | €2,038 | +€2,037 | +1018740.0% |
| Recurring financial income | 75 | €0 | €2,038 | +€2,037 | +1018740.0% |
| Financial charges | 65/66B | €10,244 | €9,421 | -€822 | -8.0% |
| Recurring financial charges | 65 | €10,244 | €9,421 | -€822 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €146,035 | €136,614 | -€9,421 | -6.5% |
| Income taxes | 67/77 | €46,857 | €43,584 | -€3,273 | -7.0% |
| Profit (loss) for the period | 9904 | €99,177 | €93,030 | -€6,147 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €99,177 | €93,030 | -€6,147 | -6.2% |
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 9 October 2026 via checked.be.