IT-SENSE: 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-SENSE
Largest movements
- Cash +€24,008
up €24,008 (+80.4%), from €29,850 to €53,857
mainly Net result for the year (+€22,452) and Investment in fixed assets (net) (+€6,703)
- Tangible fixed assets -€8,550
down €8,550 (-83.0%), from €10,306 to €1,756
of which Furniture and vehicles: -€7,270
- Receivables within one year +€2,425
up €2,425 (+10.1%), from €23,965 to €26,390
of which Trade receivables: +€1,542
- Deferred charges and accrued income +€982
up €982 (+166.6%), from €589 to €1,571
- Reserves +€11,229
up €11,229 (+36.0%), from €31,156 to €42,385
- Other debts +€4,460
up €4,460 (+61.8%), from €7,212 to €11,673
- Trade debts +€2,801
up €2,801 (+2068.1%), from €135 to €2,937
- Gross operating margin -€5,615
down €5,615 (-13.8%), from €40,679 to €35,064
- Depreciation -€2,801
down €2,801 (-60.3%), from €4,648 to €1,847
- Taxes +€908
up €908 (+10.9%), from €8,340 to €9,248
- Financial charges +€784
up €784 (+635.3%), from €123 to €907
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 | €64,935 | €83,799 | +€18,864 | +29.1% |
| Fixed assets | 21/28 | €10,531 | €1,981 | -€8,550 | -81.2% |
| Tangible fixed assets | 22/27 | €10,306 | €1,756 | -€8,550 | -83.0% |
| Land and buildings | 22 | €2,694 | €1,414 | -€1,280 | -47.5% |
| Furniture and vehicles | 24 | €7,613 | €342 | -€7,270 | -95.5% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €54,404 | €81,818 | +€27,414 | +50.4% |
| Amounts receivable within one year | 40/41 | €23,965 | €26,390 | +€2,425 | +10.1% |
| Trade receivables | 40 | €23,851 | €25,393 | +€1,542 | +6.5% |
| Other amounts receivable | 41 | €114 | €997 | +€883 | +772.8% |
| Cash at bank and in hand | 54/58 | €29,850 | €53,857 | +€24,008 | +80.4% |
| Deferred charges and accrued income | 490/1 | €589 | €1,571 | +€982 | +166.6% |
| Total equity and liabilities | 10/49 | €64,935 | €83,799 | +€18,864 | +29.1% |
| Equity | 10/15 | €49,706 | €60,935 | +€11,229 | +22.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,156 | €42,385 | +€11,229 | +36.0% |
| Distributable reserves | 133 | €31,156 | €42,385 | +€11,229 | +36.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,229 | €22,864 | +€7,635 | +50.1% |
| Amounts payable within one year | 42/48 | €15,229 | €22,864 | +€7,635 | +50.1% |
| Trade debts | 44 | €135 | €2,937 | +€2,801 | +2068.1% |
| Suppliers | 440/4 | €135 | €2,937 | +€2,801 | +2068.1% |
| Taxes, remuneration and social security | 45 | €7,881 | €8,255 | +€373 | +4.7% |
| Taxes | 450/3 | €7,881 | €8,255 | +€373 | +4.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,212 | €11,673 | +€4,460 | +61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,648 | €1,847 | -€2,801 | -60.3% |
| Other operating charges | 640/8 | €846 | €610 | -€237 | -28.0% |
| Gross operating margin | 9900 | €40,679 | €35,064 | -€5,615 | -13.8% |
| Operating profit (loss) | 9901 | €35,185 | €32,607 | -€2,577 | -7.3% |
| Financial charges | 65/66B | €123 | €907 | +€784 | +635.3% |
| Recurring financial charges | 65 | €123 | €907 | +€784 | +635.3% |
| Profit (loss) for the period before taxes | 9903 | €35,061 | €31,700 | -€3,361 | -9.6% |
| Income taxes | 67/77 | €8,340 | €9,248 | +€908 | +10.9% |
| Profit (loss) for the period | 9904 | €26,721 | €22,452 | -€4,269 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,721 | €22,452 | -€4,269 | -16.0% |
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 12 October 2026 via checked.be.