IT-PRO CONSULTING: 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-PRO CONSULTING
Largest movements
- Tangible fixed assets -€40,087
down €40,087 (-15.4%), from €261,046 to €220,959
of which Land and buildings: -€36,450
- Cash +€19,035
up €19,035 (+16.5%), from €115,356 to €134,390
mainly Net result for the year (+€52,946) and Depreciation (+€48,888)
- Receivables within one year -€4,516
down €4,516 (-17.4%), from €26,007 to €21,491
of which Other amounts receivable: -€4,947
- Debts after one year -€30,438
down €30,438 (-73.4%), from €41,488 to €11,050
- Current portion of long-term debt -€24,325
down €24,325 (-44.4%), from €54,763 to €30,438
- Other debts +€14,651
up €14,651 (+34.5%), from €42,444 to €57,095
- Reserves +€12,946
up €12,946 (+5.6%), from €230,432 to €243,378
of which Distributable reserves: +€14,946
- Gross operating margin +€14,915
up €14,915 (+11.3%), from €132,430 to €147,345
- Staff costs +€4,545
up €4,545 (+271%), from €1,675 to €6,220
- Other operating charges +€3,068
up €3,068 (+56.5%), from €5,433 to €8,501
- Taxes +€2,000
up €2,000 (+7.5%), from €26,556 to €28,556
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.
Derived cash bridge
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 | €405,738 | €380,158 | -€25,581 | -6.3% |
| Fixed assets | 21/28 | €261,046 | €220,959 | -€40,087 | -15.4% |
| Tangible fixed assets | 22/27 | €261,046 | €220,959 | -€40,087 | -15.4% |
| Land and buildings | 22 | €224,737 | €188,287 | -€36,450 | -16.2% |
| Plant, machinery and equipment | 23 | €1,353 | €1,353 | = | 0.0% |
| Furniture and vehicles | 24 | €34,957 | €31,319 | -€3,637 | -10.4% |
| Current assets | 29/58 | €144,692 | €159,199 | +€14,507 | +10.0% |
| Amounts receivable within one year | 40/41 | €26,007 | €21,491 | -€4,516 | -17.4% |
| Trade receivables | 40 | €20,505 | €20,937 | +€431 | +2.1% |
| Other amounts receivable | 41 | €5,502 | €554 | -€4,947 | -89.9% |
| Cash at bank and in hand | 54/58 | €115,356 | €134,390 | +€19,035 | +16.5% |
| Deferred charges and accrued income | 490/1 | €3,329 | €3,317 | -€12 | -0.4% |
| Total equity and liabilities | 10/49 | €405,738 | €380,158 | -€25,581 | -6.3% |
| Equity | 10/15 | €250,432 | €263,378 | +€12,946 | +5.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €230,432 | €243,378 | +€12,946 | +5.6% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €228,432 | €243,378 | +€14,946 | +6.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €155,306 | €116,780 | -€38,527 | -24.8% |
| Amounts payable after more than one year | 17 | €41,488 | €11,050 | -€30,438 | -73.4% |
| Financial debts | 170/4 | €41,488 | €11,050 | -€30,438 | -73.4% |
| Amounts payable within one year | 42/48 | €113,819 | €105,730 | -€8,089 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €54,763 | €30,438 | -€24,325 | -44.4% |
| Trade debts | 44 | €1,798 | €822 | -€976 | -54.3% |
| Suppliers | 440/4 | €1,798 | €822 | -€976 | -54.3% |
| Taxes, remuneration and social security | 45 | €14,814 | €17,375 | +€2,561 | +17.3% |
| Taxes | 450/3 | €14,291 | €16,855 | +€2,564 | +17.9% |
| Remuneration and social security | 454/9 | €524 | €520 | -€4 | -0.7% |
| Other amounts payable | 47/48 | €42,444 | €57,095 | +€14,651 | +34.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,675 | €6,220 | +€4,545 | +271% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,154 | €48,888 | +€735 | +1.5% |
| Other operating charges | 640/8 | €5,433 | €8,501 | +€3,068 | +56.5% |
| Gross operating margin | 9900 | €132,430 | €147,345 | +€14,915 | +11.3% |
| Operating profit (loss) | 9901 | €77,168 | €83,736 | +€6,568 | +8.5% |
| Financial income | 75/76B | €1,096 | €338 | -€759 | -69.2% |
| Recurring financial income | 75 | €1,096 | €338 | -€759 | -69.2% |
| Financial charges | 65/66B | €3,977 | €2,572 | -€1,405 | -35.3% |
| Recurring financial charges | 65 | €3,977 | €2,572 | -€1,405 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €74,287 | €81,502 | +€7,215 | +9.7% |
| Income taxes | 67/77 | €26,556 | €28,556 | +€2,000 | +7.5% |
| Profit (loss) for the period | 9904 | €47,731 | €52,946 | +€5,215 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,731 | €52,946 | +€5,215 | +10.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.