IT TRIO: 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 TRIO
Largest movements
- Cash -€4,764
down €4,764 (-8.8%), from €53,954 to €49,191
mainly Other debts (-€3,374) and Investment in fixed assets (net) (-€3,223)
- Tangible fixed assets -€1,428
down €1,428 (-17.1%), from €8,350 to €6,921
- Other debts -€3,374
down €3,374 (-49.0%), from €6,883 to €3,509
- Profit (loss) carried forward -€3,021
down €3,021 (-58.5%), from -€5,166 to -€8,187
- Gross operating margin +€5,075
up €5,075, from -€1,247 to €3,828
- Taxes +€1,646
new in 2025: €1,646
- Depreciation -€316
down €316 (-6.4%), from €4,966 to €4,651
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 | €93,229 | €86,567 | -€6,662 | -7.1% |
| Fixed assets | 21/28 | €8,350 | €6,921 | -€1,428 | -17.1% |
| Tangible fixed assets | 22/27 | €8,350 | €6,921 | -€1,428 | -17.1% |
| Furniture and vehicles | 24 | €8,350 | €6,921 | -€1,428 | -17.1% |
| Current assets | 29/58 | €84,879 | €79,646 | -€5,234 | -6.2% |
| Amounts receivable within one year | 40/41 | €30,912 | €30,455 | -€457 | -1.5% |
| Trade receivables | 40 | €30,715 | €30,455 | -€260 | -0.8% |
| Other amounts receivable | 41 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €53,954 | €49,191 | -€4,764 | -8.8% |
| Deferred charges and accrued income | 490/1 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €93,229 | €86,567 | -€6,662 | -7.1% |
| Equity | 10/15 | €77,109 | €73,255 | -€3,854 | -5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,075 | €75,242 | -€833 | -1.1% |
| 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 | €74,215 | €73,382 | -€833 | -1.1% |
| Profit (loss) carried forward | 14 | -€5,166 | -€8,187 | -€3,021 | -58.5% |
| Amounts payable | 17/49 | €16,120 | €13,312 | -€2,807 | -17.4% |
| Amounts payable within one year | 42/48 | €16,120 | €13,312 | -€2,807 | -17.4% |
| Trade debts | 44 | €1,133 | €1,168 | +€36 | +3.1% |
| Suppliers | 440/4 | €1,133 | €1,168 | +€36 | +3.1% |
| Taxes, remuneration and social security | 45 | €8,104 | €8,635 | +€532 | +6.6% |
| Taxes | 450/3 | €8,104 | €8,635 | +€532 | +6.6% |
| Other amounts payable | 47/48 | €6,883 | €3,509 | -€3,374 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,966 | €4,651 | -€316 | -6.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,247 | €3,828 | +€5,075 | |
| Operating profit (loss) | 9901 | -€6,598 | -€1,210 | +€5,388 | +81.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €166 | €165 | -€1 | -0.5% |
| Recurring financial charges | 65 | €166 | €165 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,763 | -€1,375 | +€5,388 | +79.7% |
| Income taxes | 67/77 | - | €1,646 | +€1,646 | |
| Profit (loss) for the period | 9904 | -€6,763 | -€3,021 | +€3,742 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,763 | -€3,021 | +€3,742 | +55.3% |
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 15 October 2026 via checked.be.