IT PROF: 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 PROF
Largest movements
- Cash +€17,857
up €17,857 (+74.9%), from €23,830 to €41,687
mainly Depreciation (+€12,815) and Net result for the year (+€5,379)
- Tangible fixed assets -€12,815
down €12,815 (-27.3%), from €46,981 to €34,166
of which Furniture and vehicles: -€8,103
- Reserves +€5,379
up €5,379 (+6.6%), from €81,107 to €86,486
- Gross operating margin -€8,211
down €8,211 (-28.5%), from €28,818 to €20,607
- Taxes -€1,502
down €1,502 (-40.9%), from €3,668 to €2,166
- Depreciation -€1,067
down €1,067 (-7.7%), from €13,882 to €12,815
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 | €88,669 | €93,225 | +€4,556 | +5.1% |
| Fixed assets | 21/28 | €46,981 | €34,166 | -€12,815 | -27.3% |
| Tangible fixed assets | 22/27 | €46,981 | €34,166 | -€12,815 | -27.3% |
| Plant, machinery and equipment | 23 | €10,350 | €5,639 | -€4,712 | -45.5% |
| Furniture and vehicles | 24 | €36,631 | €28,528 | -€8,103 | -22.1% |
| Current assets | 29/58 | €41,688 | €59,059 | +€17,371 | +41.7% |
| Amounts receivable within one year | 40/41 | €16,149 | €15,521 | -€627 | -3.9% |
| Trade receivables | 40 | €15,766 | €13,368 | -€2,398 | -15.2% |
| Other amounts receivable | 41 | €383 | €2,154 | +€1,771 | +462.6% |
| Cash at bank and in hand | 54/58 | €23,830 | €41,687 | +€17,857 | +74.9% |
| Deferred charges and accrued income | 490/1 | €1,710 | €1,851 | +€141 | +8.3% |
| Total equity and liabilities | 10/49 | €88,669 | €93,225 | +€4,556 | +5.1% |
| Equity | 10/15 | €83,607 | €88,986 | +€5,379 | +6.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €81,107 | €86,486 | +€5,379 | +6.6% |
| Distributable reserves | 133 | €81,107 | €86,486 | +€5,379 | +6.6% |
| Amounts payable | 17/49 | €5,062 | €4,239 | -€823 | -16.3% |
| Amounts payable within one year | 42/48 | €5,062 | €4,239 | -€823 | -16.3% |
| Trade debts | 44 | €990 | €562 | -€427 | -43.2% |
| Suppliers | 440/4 | €990 | €562 | -€427 | -43.2% |
| Taxes, remuneration and social security | 45 | €4,073 | €3,677 | -€396 | -9.7% |
| Taxes | 450/3 | €4,073 | €3,677 | -€396 | -9.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,882 | €12,815 | -€1,067 | -7.7% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €28,818 | €20,607 | -€8,211 | -28.5% |
| Operating profit (loss) | 9901 | €14,818 | €7,672 | -€7,145 | -48.2% |
| Financial income | 75/76B | €18 | €72 | +€54 | +291.4% |
| Recurring financial income | 75 | €18 | €72 | +€54 | +291.4% |
| Financial charges | 65/66B | €225 | €199 | -€26 | -11.6% |
| Recurring financial charges | 65 | €225 | €199 | -€26 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €14,611 | €7,545 | -€7,065 | -48.4% |
| Income taxes | 67/77 | €3,668 | €2,166 | -€1,502 | -40.9% |
| Profit (loss) for the period | 9904 | €10,943 | €5,379 | -€5,563 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,943 | €5,379 | -€5,563 | -50.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.