IT TRAD 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 TRAD CONSULTING
Largest movements
- Cash +€8,422
up €8,422 (+89.4%), from €9,419 to €17,840
mainly Tax, wage and social debts (+€4,819) and Receivables within one year (+€1,770)
- Receivables within one year -€1,770
down €1,770 (-8.9%), from €19,844 to €18,073
of which Trade receivables: -€4,554
- Deferred charges and accrued income +€574
up €574 (+43.5%), from €1,319 to €1,893
- Tax, wage and social debts +€4,819
up €4,819 (+712%), from €677 to €5,496
- Reserves +€951
up €951 (+2.0%), from €46,643 to €47,594
of which Distributable reserves: +€951
- Trade debts +€729
up €729 (+6.8%), from €10,657 to €11,386
- Current portion of long-term debt +€506
new in 2025: €506
- Gross operating margin -€1,801
down €1,801 (-33.4%), from €5,389 to €3,588
- Taxes -€826
down €826 (-72.1%), from €1,146 to €320
- Financial charges +€625
up €625 (+422%), from €148 to €773
- Depreciation -€469
down €469 (-29.2%), from €1,605 to €1,136
- Other operating charges +€103
up €103 (+17.2%), from €599 to €702
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 | €32,393 | €39,390 | +€6,998 | +21.6% |
| Fixed assets | 21/28 | €1,812 | €1,584 | -€228 | -12.6% |
| Tangible fixed assets | 22/27 | €1,402 | €1,174 | -€228 | -16.2% |
| Furniture and vehicles | 24 | €1,402 | €1,174 | -€228 | -16.2% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €30,581 | €37,806 | +€7,226 | +23.6% |
| Amounts receivable within one year | 40/41 | €19,844 | €18,073 | -€1,770 | -8.9% |
| Trade receivables | 40 | €12,367 | €7,813 | -€4,554 | -36.8% |
| Other amounts receivable | 41 | €7,476 | €10,260 | +€2,784 | +37.2% |
| Cash at bank and in hand | 54/58 | €9,419 | €17,840 | +€8,422 | +89.4% |
| Deferred charges and accrued income | 490/1 | €1,319 | €1,893 | +€574 | +43.5% |
| Total equity and liabilities | 10/49 | €32,393 | €39,390 | +€6,998 | +21.6% |
| Equity | 10/15 | €21,051 | €22,002 | +€951 | +4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,643 | €47,594 | +€951 | +2.0% |
| 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 | €44,783 | €45,734 | +€951 | +2.1% |
| Profit (loss) carried forward | 14 | -€31,792 | -€31,792 | = | 0.0% |
| Amounts payable | 17/49 | €11,341 | €17,388 | +€6,047 | +53.3% |
| Amounts payable within one year | 42/48 | €11,334 | €17,388 | +€6,054 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | - | €506 | +€506 | |
| Trade debts | 44 | €10,657 | €11,386 | +€729 | +6.8% |
| Suppliers | 440/4 | €10,657 | €11,386 | +€729 | +6.8% |
| Taxes, remuneration and social security | 45 | €677 | €5,496 | +€4,819 | +712% |
| Taxes | 450/3 | €677 | €5,496 | +€4,819 | +712% |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Non-recurring operating income | 76A | €5,982 | - | -€5,982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,605 | €1,136 | -€469 | -29.2% |
| Other operating charges | 640/8 | €599 | €702 | +€103 | +17.2% |
| Non-recurring operating charges | 66A | €10,207 | - | -€10,207 | |
| Gross operating margin | 9900 | €5,389 | €3,588 | -€1,801 | -33.4% |
| Operating profit (loss) | 9901 | -€7,022 | €1,750 | +€8,772 | |
| Financial income | 75/76B | €393 | €294 | -€99 | -25.3% |
| Recurring financial income | 75 | €393 | €294 | -€99 | -25.3% |
| Financial charges | 65/66B | €148 | €773 | +€625 | +422% |
| Recurring financial charges | 65 | €148 | €773 | +€625 | +422% |
| Profit (loss) for the period before taxes | 9903 | -€6,777 | €1,271 | +€8,048 | |
| Income taxes | 67/77 | €1,146 | €320 | -€826 | -72.1% |
| Profit (loss) for the period | 9904 | -€7,923 | €951 | +€8,874 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,923 | €951 | +€8,874 |
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 31 October 2026 via checked.be.