IT-TRAINING4ALL: 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-TRAINING4ALL
Largest movements
- Tangible fixed assets +€54,189
up €54,189 (+449.7%), from €12,051 to €66,240
- Receivables within one year +€29,996
up €29,996 (+10.7%), from €279,800 to €309,797
of which Other amounts receivable: +€30,396
- Cash +€19,719
up €19,719 (+293.2%), from €6,726 to €26,445
mainly Net result for the year (+€57,580) and Debts after one year (+€39,356)
- Reserves +€57,580
up €57,580 (+97.4%), from €59,093 to €116,673
of which Distributable reserves: +€57,580
- Debts after one year +€39,356
up €39,356, from €0 to €39,356
- Profit (loss) carried forward -€24,000
down €24,000 (-11.6%), from €207,145 to €183,145
- Other debts +€24,000
new in 2025: €24,000
- Gross operating margin +€35,219
up €35,219 (+95.4%), from €36,898 to €72,116
- Taxes +€10,168
up €10,168 (+91.4%), from €11,121 to €21,289
- Depreciation -€6,138
down €6,138 (-50.3%), from €12,211 to €6,073
- Financial income +€782
up €782 (+4.9%), from €15,961 to €16,743
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 | €317,663 | €419,296 | +€101,633 | +32.0% |
| Fixed assets | 21/28 | €12,051 | €66,240 | +€54,189 | +449.7% |
| Tangible fixed assets | 22/27 | €12,051 | €66,240 | +€54,189 | +449.7% |
| Furniture and vehicles | 24 | €12,051 | €66,240 | +€54,189 | +449.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €305,612 | €353,056 | +€47,444 | +15.5% |
| Amounts receivable within one year | 40/41 | €279,800 | €309,797 | +€29,996 | +10.7% |
| Trade receivables | 40 | €10,079 | €9,680 | -€399 | -4.0% |
| Other amounts receivable | 41 | €269,721 | €300,117 | +€30,396 | +11.3% |
| Cash at bank and in hand | 54/58 | €6,726 | €26,445 | +€19,719 | +293.2% |
| Deferred charges and accrued income | 490/1 | €19,085 | €16,814 | -€2,272 | -11.9% |
| Total equity and liabilities | 10/49 | €317,663 | €419,296 | +€101,633 | +32.0% |
| Equity | 10/15 | €278,638 | €312,218 | +€33,580 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,093 | €116,673 | +€57,580 | +97.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €59,093 | €116,673 | +€57,580 | +97.4% |
| Profit (loss) carried forward | 14 | €207,145 | €183,145 | -€24,000 | -11.6% |
| Amounts payable | 17/49 | €39,025 | €107,078 | +€68,053 | +174.4% |
| Amounts payable after more than one year | 17 | €0 | €39,356 | +€39,356 | |
| Financial debts | 170/4 | €0 | €39,356 | +€39,356 | |
| Amounts payable within one year | 42/48 | €38,671 | €67,332 | +€28,660 | +74.1% |
| Current portion of amounts payable after more than one year | 42 | €6,294 | €9,491 | +€3,197 | +50.8% |
| Financial debts | 43 | €14,000 | €16,000 | +€2,000 | +14.3% |
| Credit institutions | 430/8 | €14,000 | €16,000 | +€2,000 | +14.3% |
| Trade debts | 44 | €7,433 | €9,123 | +€1,690 | +22.7% |
| Suppliers | 440/4 | €7,433 | €9,123 | +€1,690 | +22.7% |
| Taxes, remuneration and social security | 45 | €10,944 | €8,717 | -€2,227 | -20.3% |
| Taxes | 450/3 | €10,944 | €8,717 | -€2,227 | -20.3% |
| Other amounts payable | 47/48 | - | €24,000 | +€24,000 | |
| Accrued charges and deferred income | 492/3 | €354 | €390 | +€36 | +10.3% |
| Non-recurring operating income | 76A | €0 | €16,836 | +€16,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,211 | €6,073 | -€6,138 | -50.3% |
| Other operating charges | 640/8 | €1,326 | €1,054 | -€272 | -20.5% |
| Non-recurring operating charges | 66A | €1,085 | €1,015 | -€69 | -6.4% |
| Gross operating margin | 9900 | €36,898 | €72,116 | +€35,219 | +95.4% |
| Operating profit (loss) | 9901 | €22,276 | €63,974 | +€41,698 | +187.2% |
| Financial income | 75/76B | €15,961 | €16,743 | +€782 | +4.9% |
| Recurring financial income | 75 | €15,961 | €16,743 | +€782 | +4.9% |
| Financial charges | 65/66B | €1,459 | €1,848 | +€389 | +26.7% |
| Recurring financial charges | 65 | €1,459 | €1,848 | +€389 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €36,778 | €78,869 | +€42,091 | +114.4% |
| Income taxes | 67/77 | €11,121 | €21,289 | +€10,168 | +91.4% |
| Profit (loss) for the period | 9904 | €25,657 | €57,580 | +€31,923 | +124.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,657 | €57,580 | +€31,923 | +124.4% |
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 9 October 2026 via checked.be.