IT3 CONSULTANTS: 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.
IT3 CONSULTANTS
Largest movements
- Cash +€56,125
up €56,125 (+185%), from €30,386 to €86,510
mainly Current investments (+€47,000) and Net result for the year (+€18,601)
- Current investments -€47,000
down €47,000 (-50.0%), from €94,000 to €47,000
- Tangible fixed assets -€17,792
down €17,792 (-14.4%), from €123,867 to €106,075
of which Land and buildings: -€16,153
- Receivables within one year +€9,673
up €9,673 (+102%), from €9,494 to €19,166
of which Trade receivables: +€9,630
- Reserves +€17,742
up €17,742 (+14.6%), from €121,837 to €139,579
- Debts after one year -€11,624
down €11,624 (-15.0%), from €77,296 to €65,671
- Tax, wage and social debts -€4,865
down €4,865 (-54.8%), from €8,880 to €4,015
of which Remuneration and social security: -€5,290
- Gross operating margin +€2,812
up €2,812 (+6.6%), from €42,463 to €45,275
- Financial income +€1,392
up €1,392 (+108%), from €1,294 to €2,686
of which Financial income: +€1,392
- Taxes +€1,115
up €1,115 (+18.6%), from €6,000 to €7,115
- Financial charges -€486
down €486 (-13.2%), from €3,676 to €3,189
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 | €259,393 | €261,579 | +€2,186 | +0.8% |
| Fixed assets | 21/28 | €123,867 | €106,075 | -€17,792 | -14.4% |
| Tangible fixed assets | 22/27 | €123,867 | €106,075 | -€17,792 | -14.4% |
| Land and buildings | 22 | €118,543 | €102,390 | -€16,153 | -13.6% |
| Furniture and vehicles | 24 | €5,324 | €3,685 | -€1,639 | -30.8% |
| Current assets | 29/58 | €135,526 | €155,504 | +€19,978 | +14.7% |
| Amounts receivable within one year | 40/41 | €9,494 | €19,166 | +€9,673 | +102% |
| Trade receivables | 40 | €8,844 | €18,474 | +€9,630 | +109% |
| Other amounts receivable | 41 | €650 | €692 | +€42 | +6.5% |
| Current investments | 50/53 | €94,000 | €47,000 | -€47,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €30,386 | €86,510 | +€56,125 | +185% |
| Deferred charges and accrued income | 490/1 | €1,646 | €2,827 | +€1,181 | +71.7% |
| Total equity and liabilities | 10/49 | €259,393 | €261,579 | +€2,186 | +0.8% |
| Equity | 10/15 | €140,437 | €158,179 | +€17,742 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,837 | €139,579 | +€17,742 | +14.6% |
| Distributable reserves | 133 | €121,837 | €139,579 | +€17,742 | +14.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €118,956 | €103,400 | -€15,556 | -13.1% |
| Amounts payable after more than one year | 17 | €77,296 | €65,671 | -€11,624 | -15.0% |
| Financial debts | 170/4 | €77,296 | €65,671 | -€11,624 | -15.0% |
| Amounts payable within one year | 42/48 | €41,020 | €37,504 | -€3,515 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €12,151 | €12,575 | +€424 | +3.5% |
| Financial debts | 43 | €1,699 | €1,687 | -€12 | -0.7% |
| Credit institutions | 430/8 | €1,699 | €1,687 | -€12 | -0.7% |
| Trade debts | 44 | €1,740 | €2,660 | +€919 | +52.8% |
| Suppliers | 440/4 | €1,740 | €2,660 | +€919 | +52.8% |
| Taxes, remuneration and social security | 45 | €8,880 | €4,015 | -€4,865 | -54.8% |
| Taxes | 450/3 | €3,590 | €4,015 | +€425 | +11.8% |
| Remuneration and social security | 454/9 | €5,290 | €0 | -€5,290 | -100% |
| Other amounts payable | 47/48 | €16,550 | €16,568 | +€18 | +0.1% |
| Accrued charges and deferred income | 492/3 | €641 | €224 | -€417 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,395 | €17,792 | +€397 | +2.3% |
| Other operating charges | 640/8 | €1,222 | €1,264 | +€43 | +3.5% |
| Gross operating margin | 9900 | €42,463 | €45,275 | +€2,812 | +6.6% |
| Operating profit (loss) | 9901 | €23,846 | €26,218 | +€2,372 | +9.9% |
| Financial income | 75/76B | €1,294 | €2,686 | +€1,392 | +108% |
| Recurring financial income | 75 | €1,294 | €2,686 | +€1,392 | +108% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €3,676 | €3,189 | -€486 | -13.2% |
| Recurring financial charges | 65 | €3,676 | €3,189 | -€486 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €21,465 | €25,716 | +€4,250 | +19.8% |
| Income taxes | 67/77 | €6,000 | €7,115 | +€1,115 | +18.6% |
| Profit (loss) for the period | 9904 | €15,465 | €18,601 | +€3,136 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,465 | €18,601 | +€3,136 | +20.3% |
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 25 October 2026 via checked.be.