IT Systems Consulting: 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 Systems Consulting
Largest movements
- Cash +€67,395
up €67,395 (+135.0%), from €49,905 to €117,300
mainly Other debts (+€109,722) and Net result for the year (+€64,519)
- Tangible fixed assets -€24,943
down €24,943 (-27.2%), from €91,574 to €66,630
of which Furniture and vehicles: -€21,762
- Receivables within one year +€14,361
up €14,361 (+31.3%), from €45,867 to €60,229
of which Trade receivables: +€11,674
- Deferred charges and accrued income -€4,153
down €4,153 (-91.7%), from €4,530 to €377
- Other debts +€109,722
up €109,722, from €0 to €109,722
- Profit (loss) carried forward -€65,481
down €65,481 (-67.2%), from €97,503 to €32,022
- Trade debts +€18,958
up €18,958 (+193.9%), from €9,776 to €28,734
- Debts after one year -€11,979
down €11,979 (-32.0%), from €37,482 to €25,503
- Gross operating margin -€47,751
down €47,751 (-30.6%), from €155,954 to €108,204
- Taxes -€10,696
down €10,696 (-38.8%), from €27,577 to €16,880
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 | €191,876 | €244,536 | +€52,660 | +27.4% |
| Fixed assets | 21/28 | €91,574 | €66,630 | -€24,943 | -27.2% |
| Tangible fixed assets | 22/27 | €91,574 | €66,630 | -€24,943 | -27.2% |
| Plant, machinery and equipment | 23 | €5,962 | €2,780 | -€3,182 | -53.4% |
| Furniture and vehicles | 24 | €85,611 | €63,850 | -€21,762 | -25.4% |
| Current assets | 29/58 | €100,303 | €177,906 | +€77,603 | +77.4% |
| Amounts receivable within one year | 40/41 | €45,867 | €60,229 | +€14,361 | +31.3% |
| Trade receivables | 40 | €42,550 | €54,224 | +€11,674 | +27.4% |
| Other amounts receivable | 41 | €3,318 | €6,005 | +€2,687 | +81.0% |
| Cash at bank and in hand | 54/58 | €49,905 | €117,300 | +€67,395 | +135.0% |
| Deferred charges and accrued income | 490/1 | €4,530 | €377 | -€4,153 | -91.7% |
| Total equity and liabilities | 10/49 | €191,876 | €244,536 | +€52,660 | +27.4% |
| Equity | 10/15 | €118,241 | €52,761 | -€65,481 | -55.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,189 | €2,189 | = | 0.0% |
| Distributable reserves | 133 | €2,189 | €2,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,503 | €32,022 | -€65,481 | -67.2% |
| Amounts payable | 17/49 | €73,635 | €191,775 | +€118,140 | +160.4% |
| Amounts payable after more than one year | 17 | €37,482 | €25,503 | -€11,979 | -32.0% |
| Financial debts | 170/4 | €37,482 | €25,503 | -€11,979 | -32.0% |
| Amounts payable within one year | 42/48 | €35,787 | €166,272 | +€130,486 | +364.6% |
| Current portion of amounts payable after more than one year | 42 | €11,492 | €11,979 | +€487 | +4.2% |
| Trade debts | 44 | €9,776 | €28,734 | +€18,958 | +193.9% |
| Suppliers | 440/4 | €9,776 | €28,734 | +€18,958 | +193.9% |
| Taxes, remuneration and social security | 45 | €14,519 | €15,837 | +€1,318 | +9.1% |
| Taxes | 450/3 | €14,519 | €12,740 | -€1,778 | -12.2% |
| Remuneration and social security | 454/9 | - | €3,097 | +€3,097 | |
| Other amounts payable | 47/48 | €0 | €109,722 | +€109,722 | |
| Accrued charges and deferred income | 492/3 | €366 | €0 | -€366 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,252 | €24,943 | -€309 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,047 | €0 | -€1,047 | -100.0% |
| Other operating charges | 640/8 | €519 | €881 | +€362 | +69.9% |
| Gross operating margin | 9900 | €155,954 | €108,204 | -€47,751 | -30.6% |
| Operating profit (loss) | 9901 | €129,137 | €82,380 | -€46,757 | -36.2% |
| Financial income | 75/76B | €569 | €981 | +€412 | +72.4% |
| Recurring financial income | 75 | €569 | €981 | +€412 | +72.4% |
| Financial charges | 65/66B | €2,438 | €1,961 | -€477 | -19.6% |
| Recurring financial charges | 65 | €2,438 | €1,961 | -€477 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €127,268 | €81,400 | -€45,868 | -36.0% |
| Income taxes | 67/77 | €27,577 | €16,880 | -€10,696 | -38.8% |
| Profit (loss) for the period | 9904 | €99,691 | €64,519 | -€35,172 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,691 | €64,519 | -€35,172 | -35.3% |
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 12 October 2026 via checked.be.