IT Sales & Services: 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 Sales & Services
Largest movements
- Tangible fixed assets -€26,728
down €26,728 (-25.4%), from €105,398 to €78,670
of which Furniture and vehicles: -€18,300
- Cash -€6,811
down €6,811 (-34.3%), from €19,830 to €13,019
mainly Debts after one year (-€26,665) and Investment in fixed assets (net) (-€10,579)
- Debts after one year -€26,665
down €26,665 (-54.2%), from €49,222 to €22,557
- Tax, wage and social debts -€6,107
down €6,107 (-37.4%), from €16,341 to €10,234
of which Taxes: -€6,137
- Reserves +€5,635
up €5,635 (+10.1%), from €56,018 to €61,654
of which Distributable reserves: +€5,635
- Trade debts -€5,555
down €5,555 (-75.9%), from €7,324 to €1,769
- Current portion of long-term debt -€2,873
down €2,873 (-9.7%), from €29,538 to €26,665
- Depreciation -€2,030
down €2,030 (-5.2%), from €39,337 to €37,307
- Gross operating margin +€1,208
up €1,208 (+2.2%), from €56,097 to €57,306
- Financial charges -€919
down €919 (-29.4%), from €3,121 to €2,202
- Taxes +€916
up €916 (+17.2%), from €5,326 to €6,242
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 | €177,043 | €143,184 | -€33,859 | -19.1% |
| Fixed assets | 21/28 | €105,398 | €78,670 | -€26,728 | -25.4% |
| Tangible fixed assets | 22/27 | €105,398 | €78,670 | -€26,728 | -25.4% |
| Land and buildings | 22 | €52,399 | €44,506 | -€7,893 | -15.1% |
| Plant, machinery and equipment | 23 | €3,064 | €2,528 | -€536 | -17.5% |
| Furniture and vehicles | 24 | €49,935 | €31,635 | -€18,300 | -36.6% |
| Current assets | 29/58 | €71,646 | €64,514 | -€7,131 | -10.0% |
| Amounts receivable within one year | 40/41 | €50,242 | €49,007 | -€1,235 | -2.5% |
| Trade receivables | 40 | €36,402 | €31,919 | -€4,482 | -12.3% |
| Other amounts receivable | 41 | €13,840 | €17,088 | +€3,247 | +23.5% |
| Cash at bank and in hand | 54/58 | €19,830 | €13,019 | -€6,811 | -34.3% |
| Deferred charges and accrued income | 490/1 | €1,574 | €2,489 | +€915 | +58.1% |
| Total equity and liabilities | 10/49 | €177,043 | €143,184 | -€33,859 | -19.1% |
| Equity | 10/15 | €74,618 | €80,254 | +€5,635 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,018 | €61,654 | +€5,635 | +10.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,158 | €59,794 | +€5,635 | +10.4% |
| Amounts payable | 17/49 | €102,425 | €62,930 | -€39,495 | -38.6% |
| Amounts payable after more than one year | 17 | €49,222 | €22,557 | -€26,665 | -54.2% |
| Financial debts | 170/4 | €49,222 | €22,557 | -€26,665 | -54.2% |
| Amounts payable within one year | 42/48 | €53,203 | €38,667 | -€14,536 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €29,538 | €26,665 | -€2,873 | -9.7% |
| Trade debts | 44 | €7,324 | €1,769 | -€5,555 | -75.9% |
| Suppliers | 440/4 | €7,324 | €1,769 | -€5,555 | -75.9% |
| Taxes, remuneration and social security | 45 | €16,341 | €10,234 | -€6,107 | -37.4% |
| Taxes | 450/3 | €13,856 | €7,719 | -€6,137 | -44.3% |
| Remuneration and social security | 454/9 | €2,485 | €2,515 | +€30 | +1.2% |
| Accrued charges and deferred income | 492/3 | - | €1,706 | +€1,706 | |
| Non-recurring operating income | 76A | - | €198 | +€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,337 | €37,307 | -€2,030 | -5.2% |
| Other operating charges | 640/8 | €3,440 | €3,174 | -€265 | -7.7% |
| Gross operating margin | 9900 | €56,097 | €57,306 | +€1,208 | +2.2% |
| Operating profit (loss) | 9901 | €13,321 | €16,825 | +€3,504 | +26.3% |
| Financial income | 75/76B | €670 | €839 | +€169 | +25.2% |
| Recurring financial income | 75 | €670 | €839 | +€169 | +25.2% |
| Financial charges | 65/66B | €3,121 | €2,202 | -€919 | -29.4% |
| Recurring financial charges | 65 | €3,121 | €2,202 | -€919 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €10,870 | €15,462 | +€4,592 | +42.2% |
| Income taxes | 67/77 | €5,326 | €6,242 | +€916 | +17.2% |
| Profit (loss) for the period | 9904 | €5,544 | €9,220 | +€3,676 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,544 | €9,220 | +€3,676 | +66.3% |
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 26 October 2026 via checked.be.