IT4MANAGEMENT: 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.
IT4MANAGEMENT
Largest movements
- Tangible fixed assets -€10,864
down €10,864 (-34.1%), from €31,866 to €21,002
of which Furniture and vehicles: -€8,065
- Receivables within one year -€4,960
down €4,960 (-64.8%), from €7,655 to €2,695
of which Other amounts receivable: -€4,840
- Profit (loss) carried forward -€19,023
down €19,023 (-7.0%), from €271,247 to €252,224
- Gross operating margin -€28,065
down €28,065, from €16,653 to -€11,412
- Financial income +€2,024
up €2,024 (+39.0%), from €5,195 to €7,219
- Other operating charges -€1,162
down €1,162 (-43.1%), from €2,698 to €1,536
- Taxes -€1,051
down €1,051 (-39.0%), from €2,694 to €1,643
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 | €273,030 | €254,037 | -€18,993 | -7.0% |
| Fixed assets | 21/28 | €31,866 | €21,002 | -€10,864 | -34.1% |
| Tangible fixed assets | 22/27 | €31,866 | €21,002 | -€10,864 | -34.1% |
| Plant, machinery and equipment | 23 | €7,368 | €4,569 | -€2,799 | -38.0% |
| Furniture and vehicles | 24 | €24,498 | €16,433 | -€8,065 | -32.9% |
| Current assets | 29/58 | €241,164 | €233,035 | -€8,129 | -3.4% |
| Amounts receivable within one year | 40/41 | €7,655 | €2,695 | -€4,960 | -64.8% |
| Trade receivables | 40 | €834 | €714 | -€120 | -14.4% |
| Other amounts receivable | 41 | €6,821 | €1,981 | -€4,840 | -71.0% |
| Current investments | 50/53 | €229,000 | €227,000 | -€2,000 | -0.9% |
| Cash at bank and in hand | 54/58 | €4,509 | €3,340 | -€1,169 | -25.9% |
| Total equity and liabilities | 10/49 | €273,030 | €254,037 | -€18,993 | -7.0% |
| Equity | 10/15 | €271,247 | €252,224 | -€19,023 | -7.0% |
| Profit (loss) carried forward | 14 | €271,247 | €252,224 | -€19,023 | -7.0% |
| Amounts payable | 17/49 | €1,783 | €1,813 | +€30 | +1.7% |
| Amounts payable within one year | 42/48 | €1,783 | €1,813 | +€30 | +1.7% |
| Trade debts | 44 | €1,783 | €1,813 | +€30 | +1.7% |
| Suppliers | 440/4 | €1,783 | €1,813 | +€30 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,481 | €11,541 | +€60 | +0.5% |
| Other operating charges | 640/8 | €2,698 | €1,536 | -€1,162 | -43.1% |
| Gross operating margin | 9900 | €16,653 | -€11,412 | -€28,065 | |
| Operating profit (loss) | 9901 | €2,474 | -€24,489 | -€26,963 | |
| Financial income | 75/76B | €5,195 | €7,219 | +€2,024 | +39.0% |
| Recurring financial income | 75 | €5,195 | €7,219 | +€2,024 | +39.0% |
| Financial charges | 65/66B | €119 | €110 | -€9 | -7.6% |
| Recurring financial charges | 65 | €119 | €110 | -€9 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €7,550 | -€17,380 | -€24,930 | |
| Income taxes | 67/77 | €2,694 | €1,643 | -€1,051 | -39.0% |
| Profit (loss) for the period | 9904 | €4,856 | -€19,023 | -€23,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,856 | -€19,023 | -€23,879 |
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 11 October 2026 via checked.be.