IT RESOURCES & SERVICES: 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.
What changed
IT RESOURCES & SERVICES
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2020 against 2021filed annual accounts (NBB)
Net result for the year
€1,893
2020 · -€4,209+€6,102
Equity
€134,160
2020 · €132,267+€1,893
Cash
€1
2020 · €66-€65
Balance sheet total
€352,888
2020 · €367,147-€14,258
Largest movements
Assets
- Tangible fixed assets -€13,953
down €13,953 (-3.9%), from €360,462 to €346,509
Equity and liabilities
- Debts within one year -€12,171
down €12,171 (-5.6%), from €219,053 to €206,882
Income statement
- Gross operating margin -€4,888
down €4,888 (-20.2%), from €24,217 to €19,329
- Other operating charges +€2,259
new in 2021: €2,259
- Financial charges +€1,771
new in 2021: €1,771
From the 2020 result to the 2021 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.
Result 2020
-€4,209
Gross operating margin
-€4,888
Other operating charges
-€2,259
Other operating items
+€11,293
Financial charges
-€1,771
Other financial items
+€3,727
Result 2021
€1,893
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,147 | €352,888 | -€14,258 | -3.9% |
| Fixed assets | 21/28 | €360,462 | €346,509 | -€13,953 | -3.9% |
| Tangible fixed assets | 22/27 | €360,462 | €346,509 | -€13,953 | -3.9% |
| Land and buildings | 22 | - | €345,333 | +€345,333 | |
| Plant, machinery and equipment | 23 | - | €1,176 | +€1,176 | |
| Current assets | 29/58 | €6,685 | €6,379 | -€306 | -4.6% |
| Amounts receivable within one year | 40/41 | €5,107 | €4,830 | -€277 | -5.4% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €4,830 | +€4,830 | |
| Cash at bank and in hand | 54/58 | €66 | €1 | -€65 | -99.0% |
| Deferred charges and accrued income | 490/1 | - | €1,548 | +€1,548 | |
| Total equity and liabilities | 10/49 | €367,147 | €352,888 | -€14,258 | -3.9% |
| Equity | 10/15 | €132,267 | €134,160 | +€1,893 | +1.4% |
| Contributions | 10/11 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €85,000 | €83,938 | -€1,063 | -1.3% |
| Non-distributable reserves | 130/1 | - | €5,042 | +€5,042 | |
| Reserves not available under the articles | 1311 | - | €5,042 | +€5,042 | |
| Tax-exempt reserves | 132 | - | €17,357 | +€17,357 | |
| Distributable reserves | 133 | - | €61,539 | +€61,539 | |
| Profit (loss) carried forward | 14 | -€14,733 | -€11,777 | +€2,956 | +20.1% |
| Provisions and deferred taxes | 16 | €9,489 | €8,941 | -€547 | -5.8% |
| Deferred taxes | 168 | - | €8,941 | +€8,941 | |
| Amounts payable | 17/49 | €225,390 | €209,786 | -€15,604 | -6.9% |
| Amounts payable after more than one year | 17 | €6,337 | €2,904 | -€3,433 | -54.2% |
| Financial debts | 170/4 | - | €2,904 | +€2,904 | |
| Amounts payable within one year | 42/48 | €219,053 | €206,882 | -€12,171 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,433 | +€3,433 | |
| Financial debts | 43 | - | €5,144 | +€5,144 | |
| Credit institutions | 430/8 | - | €5,144 | +€5,144 | |
| Trade debts | 44 | €1,323 | €3,713 | +€2,390 | +180.6% |
| Suppliers | 440/4 | - | €3,713 | +€3,713 | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | - | €194,592 | +€194,592 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,953 | €13,953 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,259 | +€2,259 | |
| Gross operating margin | 9900 | €24,217 | €19,329 | -€4,888 | -20.2% |
| Operating profit (loss) | 9901 | -€1,029 | €3,117 | +€4,146 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | €35 | €0 | -€35 | -100.0% |
| Financial charges | 65/66B | - | €1,771 | +€1,771 | |
| Recurring financial charges | 65 | €3,762 | €1,771 | -€1,991 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,756 | €1,346 | +€6,102 | |
| Transfer from deferred taxes | 780 | - | €547 | +€547 | |
| Profit (loss) for the period | 9904 | -€4,209 | €1,893 | +€6,102 | |
| Transfer from tax-exempt reserves | 789 | - | €1,063 | +€1,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,146 | €2,956 | +€6,102 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.