IT-TESTING: 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-TESTING
Largest movements
- Tangible fixed assets -€37,437
down €37,437 (-6.7%), from €555,044 to €517,607
of which Land and buildings: -€19,528
- Deferred charges and accrued income +€10,608
up €10,608 (+32.0%), from €33,177 to €43,785
- Debts after one year -€40,779
down €40,779 (-8.0%), from €509,717 to €468,939
- Other debts -€21,060
down €21,060 (-92.9%), from €22,671 to €1,610
- Current portion of long-term debt +€13,353
up €13,353 (+53.1%), from €25,133 to €38,486
- Profit (loss) carried forward +€9,360
up €9,360 (+46.4%), from €20,184 to €29,544
- Gross operating margin +€11,380
up €11,380 (+16.1%), from €70,463 to €81,843
- Other operating charges +€3,442
up €3,442 (+163%), from €2,108 to €5,550
- Depreciation +€2,573
up €2,573 (+5.0%), from €51,983 to €54,557
- Taxes +€892
up €892 (+17.3%), from €5,166 to €6,058
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €640,925 | €604,194 | -€36,731 | -5.7% |
| Fixed assets | 21/28 | €555,069 | €517,632 | -€37,437 | -6.7% |
| Tangible fixed assets | 22/27 | €555,044 | €517,607 | -€37,437 | -6.7% |
| Land and buildings | 22 | €479,878 | €460,350 | -€19,528 | -4.1% |
| Plant, machinery and equipment | 23 | €1,133 | €515 | -€618 | -54.5% |
| Furniture and vehicles | 24 | €71,207 | €54,916 | -€16,292 | -22.9% |
| Other tangible fixed assets | 26 | €2,826 | €1,826 | -€999 | -35.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €85,856 | €86,561 | +€706 | +0.8% |
| Amounts receivable within one year | 40/41 | €19,679 | €15,551 | -€4,128 | -21.0% |
| Trade receivables | 40 | €14,656 | €14,156 | -€500 | -3.4% |
| Other amounts receivable | 41 | €5,023 | €1,395 | -€3,628 | -72.2% |
| Cash at bank and in hand | 54/58 | €33,000 | €27,226 | -€5,774 | -17.5% |
| Deferred charges and accrued income | 490/1 | €33,177 | €43,785 | +€10,608 | +32.0% |
| Total equity and liabilities | 10/49 | €640,925 | €604,194 | -€36,731 | -5.7% |
| Equity | 10/15 | €41,869 | €51,229 | +€9,360 | +22.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,485 | €15,485 | = | 0.0% |
| 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 | €13,625 | €13,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,184 | €29,544 | +€9,360 | +46.4% |
| Amounts payable | 17/49 | €599,056 | €552,965 | -€46,091 | -7.7% |
| Amounts payable after more than one year | 17 | €509,717 | €468,939 | -€40,779 | -8.0% |
| Financial debts | 170/4 | €509,717 | €468,939 | -€40,779 | -8.0% |
| Amounts payable within one year | 42/48 | €89,338 | €84,026 | -€5,312 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €25,133 | €38,486 | +€13,353 | +53.1% |
| Trade debts | 44 | €32,213 | €35,498 | +€3,285 | +10.2% |
| Suppliers | 440/4 | €32,213 | €35,498 | +€3,285 | +10.2% |
| Advances received on contracts in progress | 46 | €900 | - | -€900 | |
| Taxes, remuneration and social security | 45 | €8,421 | €8,431 | +€10 | +0.1% |
| Taxes | 450/3 | €8,421 | €8,431 | +€10 | +0.1% |
| Other amounts payable | 47/48 | €22,671 | €1,610 | -€21,060 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,983 | €54,557 | +€2,573 | +5.0% |
| Other operating charges | 640/8 | €2,108 | €5,550 | +€3,442 | +163% |
| Gross operating margin | 9900 | €70,463 | €81,843 | +€11,380 | +16.1% |
| Operating profit (loss) | 9901 | €16,371 | €21,736 | +€5,365 | +32.8% |
| Financial income | 75/76B | €24 | €92 | +€69 | +288% |
| Recurring financial income | 75 | €24 | €92 | +€69 | +288% |
| Financial charges | 65/66B | €7,017 | €6,411 | -€606 | -8.6% |
| Recurring financial charges | 65 | €7,017 | €6,411 | -€606 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €9,378 | €15,417 | +€6,039 | +64.4% |
| Income taxes | 67/77 | €5,166 | €6,058 | +€892 | +17.3% |
| Profit (loss) for the period | 9904 | €4,212 | €9,360 | +€5,147 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €4,212 | €9,360 | +€5,147 | +122% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.