IT-XPERT 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-XPERT CONSULTING
Largest movements
- Tangible fixed assets +€48,704
up €48,704 (+10.5%), from €464,337 to €513,041
of which Furniture and vehicles: +€68,679
- Cash +€29,588
up €29,588 (+155%), from €19,042 to €48,630
mainly Other debts (+€84,410) and Net result for the year (+€72,027)
- Receivables within one year +€11,569
up €11,569 (+32.4%), from €35,746 to €47,315
of which Trade receivables: +€11,569
- Other debts +€84,410
up €84,410 (+198%), from €42,636 to €127,046
- Short-term financial debts +€44,060
new in 2025: €44,060
- Reserves -€35,861
down €35,861 (-16.9%), from €212,511 to €176,650
of which Distributable reserves: -€35,861
- Debts after one year -€17,785
down €17,785 (-8.1%), from €219,586 to €201,801
- Trade debts +€11,353
up €11,353 (+2,387%), from €476 to €11,829
- Gross operating margin +€69,837
up €69,837 (+88.2%), from €79,200 to €149,037
- Taxes +€17,482
up €17,482 (+160%), from €10,906 to €28,388
- Depreciation +€4,345
up €4,345 (+12.5%), from €34,780 to €39,125
- Financial charges -€3,503
down €3,503 (-31.1%), from €11,275 to €7,772
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 | €522,133 | €612,431 | +€90,297 | +17.3% |
| Fixed assets | 21/28 | €464,362 | €513,066 | +€48,704 | +10.5% |
| Tangible fixed assets | 22/27 | €464,337 | €513,041 | +€48,704 | +10.5% |
| Land and buildings | 22 | €459,076 | €431,851 | -€27,224 | -5.9% |
| Plant, machinery and equipment | 23 | €2,709 | €9,958 | +€7,250 | +268% |
| Furniture and vehicles | 24 | €2,553 | €71,232 | +€68,679 | +2,691% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €57,771 | €99,364 | +€41,593 | +72.0% |
| Amounts receivable within one year | 40/41 | €35,746 | €47,315 | +€11,569 | +32.4% |
| Trade receivables | 40 | €28,140 | €39,709 | +€11,569 | +41.1% |
| Other amounts receivable | 41 | €7,606 | €7,606 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,042 | €48,630 | +€29,588 | +155% |
| Deferred charges and accrued income | 490/1 | €2,984 | €3,420 | +€436 | +14.6% |
| Total equity and liabilities | 10/49 | €522,133 | €612,431 | +€90,297 | +17.3% |
| Equity | 10/15 | €229,130 | €193,269 | -€35,861 | -15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €212,511 | €176,650 | -€35,861 | -16.9% |
| Non-distributable reserves | 130/1 | €2,947 | €2,947 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,947 | €2,947 | = | 0.0% |
| Distributable reserves | 133 | €209,564 | €173,703 | -€35,861 | -17.1% |
| Profit (loss) carried forward | 14 | €10,420 | €10,420 | = | 0.0% |
| Amounts payable | 17/49 | €293,003 | €419,161 | +€126,158 | +43.1% |
| Amounts payable after more than one year | 17 | €219,586 | €201,801 | -€17,785 | -8.1% |
| Financial debts | 170/4 | €219,586 | €201,801 | -€17,785 | -8.1% |
| Amounts payable within one year | 42/48 | €73,417 | €217,360 | +€143,944 | +196% |
| Current portion of amounts payable after more than one year | 42 | €18,097 | €17,785 | -€312 | -1.7% |
| Financial debts | 43 | - | €44,060 | +€44,060 | |
| Other loans | 439 | - | €44,060 | +€44,060 | |
| Trade debts | 44 | €476 | €11,829 | +€11,353 | +2,387% |
| Suppliers | 440/4 | €476 | €11,829 | +€11,353 | +2,387% |
| Taxes, remuneration and social security | 45 | €12,208 | €16,640 | +€4,432 | +36.3% |
| Taxes | 450/3 | €12,208 | €16,640 | +€4,432 | +36.3% |
| Other amounts payable | 47/48 | €42,636 | €127,046 | +€84,410 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,780 | €39,125 | +€4,345 | +12.5% |
| Other operating charges | 640/8 | €1,522 | €1,733 | +€211 | +13.8% |
| Gross operating margin | 9900 | €79,200 | €149,037 | +€69,837 | +88.2% |
| Operating profit (loss) | 9901 | €42,898 | €108,179 | +€65,281 | +152% |
| Financial income | 75/76B | €11 | €9 | -€2 | -16.7% |
| Recurring financial income | 75 | €11 | €9 | -€2 | -16.7% |
| Financial charges | 65/66B | €11,275 | €7,772 | -€3,503 | -31.1% |
| Recurring financial charges | 65 | €11,275 | €7,772 | -€3,503 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €31,633 | €100,415 | +€68,782 | +217% |
| Income taxes | 67/77 | €10,906 | €28,388 | +€17,482 | +160% |
| Profit (loss) for the period | 9904 | €20,728 | €72,027 | +€51,300 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €20,728 | €72,027 | +€51,300 | +247% |
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 23 October 2026 via checked.be.