IT RECONS: 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 RECONS
Largest movements
- Receivables within one year +€18,027
up €18,027 (+14.4%), from €124,936 to €142,963
of which Other amounts receivable: +€18,298
- Tangible fixed assets -€11,229
down €11,229 (-49.0%), from €22,917 to €11,689
of which Furniture and vehicles: -€10,954
- Cash +€8,555
up €8,555 (+30.3%), from €28,219 to €36,773
mainly Net result for the year (+€12,720) and Depreciation (+€11,229)
- Profit (loss) carried forward +€12,720
up €12,720 (+8.4%), from €151,261 to €163,981
- Tax, wage and social debts +€3,085
up €3,085 (+107.8%), from €2,861 to €5,946
- Gross operating margin -€3,516
down €3,516 (-9.9%), from €35,582 to €32,067
- Taxes +€2,181
up €2,181 (+45.9%), from €4,755 to €6,936
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 | €176,072 | €191,426 | +€15,353 | +8.7% |
| Fixed assets | 21/28 | €22,917 | €11,689 | -€11,229 | -49.0% |
| Tangible fixed assets | 22/27 | €22,917 | €11,689 | -€11,229 | -49.0% |
| Plant, machinery and equipment | 23 | €824 | €549 | -€275 | -33.3% |
| Furniture and vehicles | 24 | €22,094 | €11,140 | -€10,954 | -49.6% |
| Current assets | 29/58 | €153,155 | €179,737 | +€26,582 | +17.4% |
| Amounts receivable within one year | 40/41 | €124,936 | €142,963 | +€18,027 | +14.4% |
| Trade receivables | 40 | €10,425 | €10,155 | -€271 | -2.6% |
| Other amounts receivable | 41 | €114,511 | €132,809 | +€18,298 | +16.0% |
| Cash at bank and in hand | 54/58 | €28,219 | €36,773 | +€8,555 | +30.3% |
| Total equity and liabilities | 10/49 | €176,072 | €191,426 | +€15,353 | +8.7% |
| Equity | 10/15 | €171,721 | €184,441 | +€12,720 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,261 | €163,981 | +€12,720 | +8.4% |
| Amounts payable | 17/49 | €4,351 | €6,984 | +€2,633 | +60.5% |
| Amounts payable within one year | 42/48 | €4,351 | €6,984 | +€2,633 | +60.5% |
| Trade debts | 44 | €1,490 | €1,038 | -€451 | -30.3% |
| Suppliers | 440/4 | €1,490 | €1,038 | -€451 | -30.3% |
| Taxes, remuneration and social security | 45 | €2,861 | €5,946 | +€3,085 | +107.8% |
| Taxes | 450/3 | €2,861 | €5,946 | +€3,085 | +107.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,573 | €11,229 | -€344 | -3.0% |
| Other operating charges | 640/8 | €882 | €1,078 | +€196 | +22.2% |
| Gross operating margin | 9900 | €35,582 | €32,067 | -€3,516 | -9.9% |
| Operating profit (loss) | 9901 | €23,127 | €19,760 | -€3,367 | -14.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €97 | €104 | +€7 | +7.0% |
| Recurring financial charges | 65 | €97 | €104 | +€7 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €23,031 | €19,656 | -€3,375 | -14.7% |
| Income taxes | 67/77 | €4,755 | €6,936 | +€2,181 | +45.9% |
| Profit (loss) for the period | 9904 | €18,276 | €12,720 | -€5,556 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,276 | €12,720 | -€5,556 | -30.4% |
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 10 October 2026 via checked.be.