IT TEKTON: what changed
Two fiscal 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 TEKTON
Largest movements
- Cash +€13,797
up €13,797 (+19.3%), from €71,419 to €85,217
mainly Net result for the year (+€26,078) and Depreciation (+€4,198)
- Tangible fixed assets -€4,198
down €4,198 (-27.3%), from €15,357 to €11,159
of which Other tangible fixed assets: -€2,484
- Deferred charges and accrued income -€1,710
down €1,710 (-21.1%), from €8,098 to €6,388
- Reserves +€6,128
up €6,128 (+6.0%), from €102,026 to €108,153
- Tax, wage and social debts +€2,656
up €2,656 (+17.0%), from €15,593 to €18,249
- Gross operating margin +€7,483
up €7,483 (+20.7%), from €36,179 to €43,662
- Taxes +€2,361
up €2,361 (+25.0%), from €9,445 to €11,805
- Depreciation -€1,957
down €1,957 (-31.8%), from €6,155 to €4,198
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,348 | €138,572 | +€7,223 | +5.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,357 | €11,159 | -€4,198 | -27.3% |
| Tangible fixed assets | 22/27 | €15,357 | €11,159 | -€4,198 | -27.3% |
| Plant, machinery and equipment | 23 | €2,100 | €759 | -€1,341 | -63.9% |
| Furniture and vehicles | 24 | €373 | €0 | -€373 | -100.0% |
| Other tangible fixed assets | 26 | €12,884 | €10,399 | -€2,484 | -19.3% |
| Current assets | 29/58 | €115,991 | €127,413 | +€11,422 | +9.8% |
| Amounts receivable within one year | 40/41 | €36,474 | €35,809 | -€666 | -1.8% |
| Trade receivables | 40 | €35,837 | €34,469 | -€1,369 | -3.8% |
| Other amounts receivable | 41 | €637 | €1,340 | +€703 | +110.4% |
| Cash at bank and in hand | 54/58 | €71,419 | €85,217 | +€13,797 | +19.3% |
| Deferred charges and accrued income | 490/1 | €8,098 | €6,388 | -€1,710 | -21.1% |
| Total equity and liabilities | 10/49 | €131,348 | €138,572 | +€7,223 | +5.5% |
| Equity | 10/15 | €108,934 | €114,353 | +€5,420 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €102,026 | €108,153 | +€6,128 | +6.0% |
| Distributable reserves | 133 | €102,026 | €108,153 | +€6,128 | +6.0% |
| Profit (loss) carried forward | 14 | €708 | - | -€708 | |
| Amounts payable | 17/49 | €22,415 | €24,218 | +€1,804 | +8.0% |
| Amounts payable within one year | 42/48 | €20,815 | €22,337 | +€1,522 | +7.3% |
| Financial debts | 43 | €745 | €1,011 | +€266 | +35.8% |
| Credit institutions | 430/8 | €745 | €1,011 | +€266 | +35.8% |
| Trade debts | 44 | €2,768 | €2,244 | -€524 | -18.9% |
| Suppliers | 440/4 | €2,768 | €2,244 | -€524 | -18.9% |
| Taxes, remuneration and social security | 45 | €15,593 | €18,249 | +€2,656 | +17.0% |
| Taxes | 450/3 | €15,593 | €18,249 | +€2,656 | +17.0% |
| Other amounts payable | 47/48 | €1,710 | €833 | -€877 | -51.3% |
| Accrued charges and deferred income | 492/3 | €1,599 | €1,881 | +€282 | +17.6% |
| Non-recurring operating income | 76A | - | €274 | +€274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,155 | €4,198 | -€1,957 | -31.8% |
| Other operating charges | 640/8 | €660 | €622 | -€38 | -5.7% |
| Gross operating margin | 9900 | €36,179 | €43,662 | +€7,483 | +20.7% |
| Operating profit (loss) | 9901 | €29,364 | €38,842 | +€9,478 | +32.3% |
| Financial income | 75/76B | €511 | €521 | +€10 | +2.0% |
| Recurring financial income | 75 | €511 | €521 | +€10 | +2.0% |
| Financial charges | 65/66B | €1,672 | €1,480 | -€192 | -11.5% |
| Recurring financial charges | 65 | €1,672 | €1,480 | -€192 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €28,202 | €37,883 | +€9,680 | +34.3% |
| Income taxes | 67/77 | €9,445 | €11,805 | +€2,361 | +25.0% |
| Profit (loss) for the period | 9904 | €18,758 | €26,078 | +€7,320 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,758 | €26,078 | +€7,320 | +39.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.