IT-TECHNICS: 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-TECHNICS
Largest movements
- Current investments +€132,862
up €132,862 (+47.9%), from €277,493 to €410,354
- Cash -€62,305
down €62,305 (-38.0%), from €164,145 to €101,840
mainly Current investments (-€132,862) and Other debts (-€13,432)
- Tangible fixed assets -€13,019
down €13,019 (-42.4%), from €30,683 to €17,665
of which Furniture and vehicles: -€12,628
- Reserves +€74,083
up €74,083 (+22.0%), from €336,412 to €410,494
of which Distributable reserves: +€74,083
- Other debts -€13,432
down €13,432 (-9.7%), from €138,817 to €125,386
- Gross operating margin +€17,079
up €17,079 (+17.9%), from €95,517 to €112,595
- Financial income +€8,178
up €8,178 (+114%), from €7,203 to €15,381
- Taxes +€6,099
up €6,099 (+27.1%), from €22,494 to €28,593
- Financial charges +€3,888
up €3,888 (+50.4%), from €7,708 to €11,597
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 | €492,508 | €553,148 | +€60,640 | +12.3% |
| Fixed assets | 21/28 | €30,683 | €17,665 | -€13,019 | -42.4% |
| Tangible fixed assets | 22/27 | €30,683 | €17,665 | -€13,019 | -42.4% |
| Plant, machinery and equipment | 23 | €2,625 | €2,234 | -€390 | -14.9% |
| Furniture and vehicles | 24 | €28,059 | €15,431 | -€12,628 | -45.0% |
| Current assets | 29/58 | €461,825 | €535,484 | +€73,658 | +15.9% |
| Amounts receivable within one year | 40/41 | €19,820 | €22,914 | +€3,094 | +15.6% |
| Trade receivables | 40 | €19,820 | €17,391 | -€2,429 | -12.3% |
| Other amounts receivable | 41 | - | €5,523 | +€5,523 | |
| Current investments | 50/53 | €277,493 | €410,354 | +€132,862 | +47.9% |
| Cash at bank and in hand | 54/58 | €164,145 | €101,840 | -€62,305 | -38.0% |
| Deferred charges and accrued income | 490/1 | €367 | €376 | +€8 | +2.3% |
| Total equity and liabilities | 10/49 | €492,508 | €553,148 | +€60,640 | +12.3% |
| Equity | 10/15 | €342,612 | €416,694 | +€74,083 | +21.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €336,412 | €410,494 | +€74,083 | +22.0% |
| 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 | €334,552 | €408,634 | +€74,083 | +22.1% |
| Amounts payable | 17/49 | €149,897 | €136,454 | -€13,443 | -9.0% |
| Amounts payable within one year | 42/48 | €142,628 | €125,590 | -€17,038 | -11.9% |
| Trade debts | 44 | €37 | €205 | +€168 | +456% |
| Suppliers | 440/4 | €37 | €205 | +€168 | +456% |
| Taxes, remuneration and social security | 45 | €3,774 | - | -€3,774 | |
| Taxes | 450/3 | €3,774 | - | -€3,774 | |
| Other amounts payable | 47/48 | €138,817 | €125,386 | -€13,432 | -9.7% |
| Accrued charges and deferred income | 492/3 | €7,268 | €10,863 | +€3,595 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,019 | €13,019 | = | 0.0% |
| Other operating charges | 640/8 | €679 | €685 | +€7 | +1.0% |
| Gross operating margin | 9900 | €95,517 | €112,595 | +€17,079 | +17.9% |
| Operating profit (loss) | 9901 | €81,819 | €98,891 | +€17,072 | +20.9% |
| Financial income | 75/76B | €7,203 | €15,381 | +€8,178 | +114% |
| Recurring financial income | 75 | €7,203 | €15,381 | +€8,178 | +114% |
| Financial charges | 65/66B | €7,708 | €11,597 | +€3,888 | +50.4% |
| Recurring financial charges | 65 | €7,708 | €11,597 | +€3,888 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €81,314 | €102,675 | +€21,362 | +26.3% |
| Income taxes | 67/77 | €22,494 | €28,593 | +€6,099 | +27.1% |
| Profit (loss) for the period | 9904 | €58,820 | €74,083 | +€15,263 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,820 | €74,083 | +€15,263 | +25.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.