IT UNIT: 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 UNIT
Largest movements
- Receivables within one year +€57,552
up €57,552 (+85.8%), from €67,068 to €124,620
of which Trade receivables: +€60,052
- Cash -€44,526
down €44,526 (-88.8%), from €50,131 to €5,605
mainly Receivables within one year (-€57,552) and Net result for the year (-€39,321)
- Tangible fixed assets -€9,881
down €9,881 (-16.2%), from €61,021 to €51,139
of which Furniture and vehicles: -€14,629
- Trade debts +€70,734
up €70,734 (+245.8%), from €28,777 to €99,511
- Profit (loss) carried forward -€39,321
down €39,321 (-64.8%), from -€60,716 to -€100,037
- Debts after one year -€12,214
down €12,214 (-19.6%), from €62,214 to €50,000
- Current portion of long-term debt -€8,380
down €8,380 (-40.7%), from €20,594 to €12,214
- Tax, wage and social debts -€8,314
down €8,314 (-16.6%), from €50,023 to €41,709
of which Remuneration and social security: -€8,287
- Gross operating margin -€48,768
down €48,768 (-24.6%), from €198,016 to €149,248
- Depreciation -€26,675
down €26,675 (-62.7%), from €42,541 to €15,866
- Staff costs +€7,565
up €7,565 (+4.6%), from €163,649 to €171,214
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 | €179,509 | €182,218 | +€2,708 | +1.5% |
| Fixed assets | 21/28 | €61,021 | €51,139 | -€9,881 | -16.2% |
| Tangible fixed assets | 22/27 | €61,021 | €51,139 | -€9,881 | -16.2% |
| Plant, machinery and equipment | 23 | €2,309 | €1,439 | -€870 | -37.7% |
| Furniture and vehicles | 24 | €56,281 | €41,652 | -€14,629 | -26.0% |
| Other tangible fixed assets | 26 | €2,430 | €8,048 | +€5,618 | +231.1% |
| Current assets | 29/58 | €118,488 | €131,078 | +€12,590 | +10.6% |
| Amounts receivable within one year | 40/41 | €67,068 | €124,620 | +€57,552 | +85.8% |
| Trade receivables | 40 | €64,568 | €124,620 | +€60,052 | +93.0% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €50,131 | €5,605 | -€44,526 | -88.8% |
| Deferred charges and accrued income | 490/1 | €1,289 | €853 | -€436 | -33.8% |
| Total equity and liabilities | 10/49 | €179,509 | €182,218 | +€2,708 | +1.5% |
| Equity | 10/15 | -€40,716 | -€80,037 | -€39,321 | -96.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,716 | -€100,037 | -€39,321 | -64.8% |
| Amounts payable | 17/49 | €220,225 | €262,254 | +€42,029 | +19.1% |
| Amounts payable after more than one year | 17 | €62,214 | €50,000 | -€12,214 | -19.6% |
| Financial debts | 170/4 | €62,214 | €50,000 | -€12,214 | -19.6% |
| Amounts payable within one year | 42/48 | €158,011 | €212,254 | +€54,243 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €20,594 | €12,214 | -€8,380 | -40.7% |
| Trade debts | 44 | €28,777 | €99,511 | +€70,734 | +245.8% |
| Suppliers | 440/4 | €28,777 | €99,511 | +€70,734 | +245.8% |
| Taxes, remuneration and social security | 45 | €50,023 | €41,709 | -€8,314 | -16.6% |
| Taxes | 450/3 | €21,189 | €21,162 | -€27 | -0.1% |
| Remuneration and social security | 454/9 | €28,834 | €20,547 | -€8,287 | -28.7% |
| Other amounts payable | 47/48 | €58,617 | €58,820 | +€203 | +0.3% |
| Remuneration, social security and pensions | 62 | €163,649 | €171,214 | +€7,565 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,541 | €15,866 | -€26,675 | -62.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €654 | - | -€654 | |
| Other operating charges | 640/8 | €815 | €904 | +€89 | +10.9% |
| Gross operating margin | 9900 | €198,016 | €149,248 | -€48,768 | -24.6% |
| Operating profit (loss) | 9901 | -€9,645 | -€38,737 | -€29,092 | -301.6% |
| Financial income | 75/76B | €315 | €110 | -€205 | -65.0% |
| Recurring financial income | 75 | €315 | €110 | -€205 | -65.0% |
| Financial charges | 65/66B | €2,629 | €649 | -€1,980 | -75.3% |
| Recurring financial charges | 65 | €2,629 | €649 | -€1,980 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,959 | -€39,276 | -€27,317 | -228.4% |
| Income taxes | 67/77 | €377 | €45 | -€332 | -88.1% |
| Profit (loss) for the period | 9904 | -€12,336 | -€39,321 | -€26,984 | -218.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,336 | -€39,321 | -€26,984 | -218.7% |
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 10 October 2026 via checked.be.