ITBASICS: 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.
ITBASICS
Largest movements
- Receivables within one year +€17,990
up €17,990 (+285%), from €6,311 to €24,301
of which Trade receivables: +€19,878
- Cash -€5,377
down €5,377 (-28.5%), from €18,858 to €13,481
mainly Receivables within one year (-€17,990) and Contributions, distributions and other (-€12,764)
- Tangible fixed assets -€4,715
down €4,715 (-34.6%), from €13,636 to €8,921
of which Furniture and vehicles: -€2,804
- Trade debts +€25,629
up €25,629 (+919%), from €2,788 to €28,417
- Reserves -€12,764
down €12,764 (-48.9%), from €26,106 to €13,342
- Profit (loss) carried forward -€10,349
down €10,349 (-26,536%), from -€39 to -€10,388
- Tax, wage and social debts +€3,539
up €3,539 (+67.4%), from €5,251 to €8,790
- Other debts +€1,031
new in 2025: €1,031
- Gross operating margin -€41,449
down €41,449, from €33,728 to -€7,721
- Taxes -€8,039
down €8,039 (-89.7%), from €8,967 to €928
- Financial income +€5,503
up €5,503 (+78,614%), from €7 to €5,510
- Depreciation +€2,061
up €2,061 (+50.9%), from €4,051 to €6,112
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 | €42,165 | €50,254 | +€8,089 | +19.2% |
| Fixed assets | 21/28 | €13,636 | €8,921 | -€4,715 | -34.6% |
| Tangible fixed assets | 22/27 | €13,636 | €8,921 | -€4,715 | -34.6% |
| Furniture and vehicles | 24 | €9,900 | €7,096 | -€2,804 | -28.3% |
| Other tangible fixed assets | 26 | €3,736 | €1,825 | -€1,911 | -51.2% |
| Current assets | 29/58 | €28,529 | €41,333 | +€12,804 | +44.9% |
| Amounts receivable within one year | 40/41 | €6,311 | €24,301 | +€17,990 | +285% |
| Trade receivables | 40 | €4,390 | €24,268 | +€19,878 | +453% |
| Other amounts receivable | 41 | €1,921 | €33 | -€1,888 | -98.3% |
| Cash at bank and in hand | 54/58 | €18,858 | €13,481 | -€5,377 | -28.5% |
| Deferred charges and accrued income | 490/1 | €3,360 | €3,551 | +€191 | +5.7% |
| Total equity and liabilities | 10/49 | €42,165 | €50,254 | +€8,089 | +19.2% |
| Equity | 10/15 | €32,267 | €9,154 | -€23,113 | -71.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,106 | €13,342 | -€12,764 | -48.9% |
| Distributable reserves | 133 | €26,106 | €13,342 | -€12,764 | -48.9% |
| Profit (loss) carried forward | 14 | -€39 | -€10,388 | -€10,349 | -26,536% |
| Amounts payable | 17/49 | €9,898 | €41,100 | +€31,202 | +315% |
| Amounts payable within one year | 42/48 | €8,039 | €38,238 | +€30,199 | +376% |
| Trade debts | 44 | €2,788 | €28,417 | +€25,629 | +919% |
| Suppliers | 440/4 | €2,788 | €28,417 | +€25,629 | +919% |
| Taxes, remuneration and social security | 45 | €5,251 | €8,790 | +€3,539 | +67.4% |
| Taxes | 450/3 | €5,251 | €8,790 | +€3,539 | +67.4% |
| Other amounts payable | 47/48 | - | €1,031 | +€1,031 | |
| Accrued charges and deferred income | 492/3 | €1,859 | €2,862 | +€1,003 | +54.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,051 | €6,112 | +€2,061 | +50.9% |
| Other operating charges | 640/8 | €889 | €921 | +€32 | +3.6% |
| Gross operating margin | 9900 | €33,728 | -€7,721 | -€41,449 | |
| Operating profit (loss) | 9901 | €28,788 | -€14,754 | -€43,542 | |
| Financial income | 75/76B | €7 | €5,510 | +€5,503 | +78,614% |
| Recurring financial income | 75 | €7 | €5,510 | +€5,503 | +78,614% |
| Financial charges | 65/66B | €232 | €177 | -€55 | -23.7% |
| Recurring financial charges | 65 | €232 | €177 | -€55 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €28,563 | -€9,421 | -€37,984 | |
| Income taxes | 67/77 | €8,967 | €928 | -€8,039 | -89.7% |
| Profit (loss) for the period | 9904 | €19,596 | -€10,349 | -€29,945 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,596 | -€10,349 | -€29,945 |
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 27 October 2026 via checked.be.