IT RIGHT 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 RIGHT CONSULT
Largest movements
- Cash +€37,905
up €37,905 (+299%), from €12,674 to €50,579
mainly Depreciation (+€28,318) and Net result for the year (+€19,179)
- Tangible fixed assets -€28,318
down €28,318 (-10.0%), from €282,994 to €254,676
of which Land and buildings: -€15,353
- Receivables within one year +€4,962
up €4,962 (+22.7%), from €21,870 to €26,832
of which Other amounts receivable: +€9,716
- Reserves +€19,000
up €19,000 (+19.2%), from €99,060 to €118,060
of which Distributable reserves: +€20,860
- Other debts -€7,068
down €7,068 (-12.4%), from €56,865 to €49,797
- Gross operating margin +€6,691
up €6,691 (+13.0%), from €51,316 to €58,007
- Taxes +€3,430
up €3,430 (+61.5%), from €5,580 to €9,011
- Other operating charges -€2,543
down €2,543 (-57.0%), from €4,465 to €1,922
- Financial charges -€1,231
down €1,231 (-85.6%), from €1,438 to €207
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 | €321,280 | €335,828 | +€14,549 | +4.5% |
| Fixed assets | 21/28 | €282,994 | €254,676 | -€28,318 | -10.0% |
| Tangible fixed assets | 22/27 | €282,994 | €254,676 | -€28,318 | -10.0% |
| Land and buildings | 22 | €225,590 | €210,236 | -€15,353 | -6.8% |
| Furniture and vehicles | 24 | €57,404 | €44,439 | -€12,965 | -22.6% |
| Current assets | 29/58 | €38,286 | €81,153 | +€42,867 | +112% |
| Amounts receivable within one year | 40/41 | €21,870 | €26,832 | +€4,962 | +22.7% |
| Trade receivables | 40 | €11,870 | €7,116 | -€4,755 | -40.1% |
| Other amounts receivable | 41 | €10,000 | €19,716 | +€9,716 | +97.2% |
| Current investments | 50/53 | €3,742 | €3,742 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,674 | €50,579 | +€37,905 | +299% |
| Total equity and liabilities | 10/49 | €321,280 | €335,828 | +€14,549 | +4.5% |
| Equity | 10/15 | €248,610 | €267,789 | +€19,179 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,060 | €118,060 | +€19,000 | +19.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €97,200 | €118,060 | +€20,860 | +21.5% |
| Profit (loss) carried forward | 14 | €143,350 | €143,529 | +€179 | +0.1% |
| Amounts payable | 17/49 | €72,670 | €68,039 | -€4,631 | -6.4% |
| Amounts payable within one year | 42/48 | €72,670 | €68,039 | -€4,631 | -6.4% |
| Trade debts | 44 | €1,265 | €1,528 | +€263 | +20.8% |
| Suppliers | 440/4 | €1,265 | €1,528 | +€263 | +20.8% |
| Taxes, remuneration and social security | 45 | €14,539 | €16,714 | +€2,175 | +15.0% |
| Taxes | 450/3 | €11,488 | €13,641 | +€2,153 | +18.7% |
| Remuneration and social security | 454/9 | €3,051 | €3,073 | +€22 | +0.7% |
| Other amounts payable | 47/48 | €56,865 | €49,797 | -€7,068 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,386 | €28,318 | -€68 | -0.2% |
| Other operating charges | 640/8 | €4,465 | €1,922 | -€2,543 | -57.0% |
| Gross operating margin | 9900 | €51,316 | €58,007 | +€6,691 | +13.0% |
| Operating profit (loss) | 9901 | €18,465 | €27,766 | +€9,302 | +50.4% |
| Financial income | 75/76B | €519 | €631 | +€112 | +21.5% |
| Recurring financial income | 75 | €519 | €631 | +€112 | +21.5% |
| Financial charges | 65/66B | €1,438 | €207 | -€1,231 | -85.6% |
| Recurring financial charges | 65 | €1,438 | €207 | -€1,231 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €17,546 | €28,190 | +€10,644 | +60.7% |
| Income taxes | 67/77 | €5,580 | €9,011 | +€3,430 | +61.5% |
| Profit (loss) for the period | 9904 | €11,966 | €19,179 | +€7,214 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,966 | €19,179 | +€7,214 | +60.3% |
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 14 October 2026 via checked.be.