IT VISION CONSULT: what changed
Two fiscal 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 VISION CONSULT
Largest movements
- Tangible fixed assets +€6,304
up €6,304 (+509.9%), from €1,236 to €7,540
- Formation expenses -€764
no longer reported in 2025 (was €764)
- Receivables within one year +€355
up €355 (+108.8%), from €327 to €682
of which Other amounts receivable: +€682
- Cash -€161
down €161 (-27.9%), from €576 to €416
mainly Investment in fixed assets (net) (-€7,204) and Net result for the year (-€3,227)
- Other debts +€8,622
up €8,622 (+786.1%), from €1,097 to €9,719
- Profit (loss) carried forward -€3,227
down €3,227 (-228.8%), from -€1,410 to -€4,638
- Trade debts +€390
new in 2025: €390
- Gross operating margin -€1,821
down €1,821, from €503 to -€1,318
- Depreciation -€202
down €202 (-10.8%), from €1,867 to €1,664
- Financial charges +€198
up €198 (+425.6%), from €47 to €245
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 | €2,903 | €8,638 | +€5,734 | +197.5% |
| Formation expenses | 20 | €764 | - | -€764 | |
| Fixed assets | 21/28 | €1,236 | €7,540 | +€6,304 | +509.9% |
| Tangible fixed assets | 22/27 | €1,236 | €7,540 | +€6,304 | +509.9% |
| Furniture and vehicles | 24 | €1,236 | €7,540 | +€6,304 | +509.9% |
| Current assets | 29/58 | €903 | €1,098 | +€195 | +21.6% |
| Amounts receivable within one year | 40/41 | €327 | €682 | +€355 | +108.8% |
| Trade receivables | 40 | €327 | - | -€327 | |
| Other amounts receivable | 41 | - | €682 | +€682 | |
| Cash at bank and in hand | 54/58 | €576 | €416 | -€161 | -27.9% |
| Total equity and liabilities | 10/49 | €2,903 | €8,638 | +€5,734 | +197.5% |
| Equity | 10/15 | €1,590 | -€1,638 | -€3,227 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,410 | -€4,638 | -€3,227 | -228.8% |
| Amounts payable | 17/49 | €1,314 | €10,275 | +€8,961 | +682.1% |
| Amounts payable within one year | 42/48 | €1,314 | €10,249 | +€8,935 | +680.1% |
| Trade debts | 44 | - | €390 | +€390 | |
| Suppliers | 440/4 | - | €390 | +€390 | |
| Taxes, remuneration and social security | 45 | €217 | €140 | -€77 | -35.6% |
| Taxes | 450/3 | €217 | €140 | -€77 | -35.6% |
| Other amounts payable | 47/48 | €1,097 | €9,719 | +€8,622 | +786.1% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,867 | €1,664 | -€202 | -10.8% |
| Gross operating margin | 9900 | €503 | -€1,318 | -€1,821 | |
| Operating profit (loss) | 9901 | -€1,364 | -€2,983 | -€1,619 | -118.7% |
| Financial charges | 65/66B | €47 | €245 | +€198 | +425.6% |
| Recurring financial charges | 65 | €47 | €245 | +€198 | +425.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,410 | -€3,227 | -€1,817 | -128.8% |
| Profit (loss) for the period | 9904 | -€1,410 | -€3,227 | -€1,817 | -128.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,410 | -€3,227 | -€1,817 | -128.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.