ITBuilders: 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.
ITBuilders
Largest movements
- Cash -€14,201
down €14,201 (-30.7%), from €46,248 to €32,047
mainly Net result for the year (-€9,041) and Receivables within one year (-€3,660)
- Receivables within one year +€3,660
up €3,660 (+337.9%), from €1,083 to €4,743
of which Other amounts receivable: +€3,755
- Profit (loss) carried forward -€9,041
new in 2025: -€9,041
- Tax, wage and social debts -€1,280
down €1,280 (-100.0%), from €1,280 to €0
- Gross operating margin -€13,145
down €13,145, from €5,723 to -€7,421
- Taxes -€1,422
down €1,422 (-99.7%), from €1,426 to €4
- Depreciation +€292
up €292 (+36.4%), from €803 to €1,094
- Financial income +€216
new in 2025: €216
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 | €49,146 | €38,855 | -€10,291 | -20.9% |
| Fixed assets | 21/28 | €1,790 | €1,790 | +€1 | 0.0% |
| Tangible fixed assets | 22/27 | €1,790 | €1,790 | +€1 | 0.0% |
| Furniture and vehicles | 24 | €1,790 | €1,790 | +€1 | 0.0% |
| Current assets | 29/58 | €47,356 | €37,064 | -€10,292 | -21.7% |
| Amounts receivable within one year | 40/41 | €1,083 | €4,743 | +€3,660 | +337.9% |
| Trade receivables | 40 | €95 | €0 | -€95 | -100.0% |
| Other amounts receivable | 41 | €988 | €4,743 | +€3,755 | +380.2% |
| Cash at bank and in hand | 54/58 | €46,248 | €32,047 | -€14,201 | -30.7% |
| Deferred charges and accrued income | 490/1 | €25 | €275 | +€249 | +992.1% |
| Total equity and liabilities | 10/49 | €49,146 | €38,855 | -€10,291 | -20.9% |
| Equity | 10/15 | €47,696 | €38,655 | -€9,041 | -19.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €43,696 | €43,696 | = | 0.0% |
| Distributable reserves | 133 | €43,696 | €43,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,041 | -€9,041 | |
| Amounts payable | 17/49 | €1,449 | €200 | -€1,250 | -86.2% |
| Amounts payable within one year | 42/48 | €1,449 | €200 | -€1,250 | -86.2% |
| Trade debts | 44 | €169 | €200 | +€30 | +18.0% |
| Suppliers | 440/4 | €169 | €200 | +€30 | +18.0% |
| Taxes, remuneration and social security | 45 | €1,280 | €0 | -€1,280 | -100.0% |
| Taxes | 450/3 | €1,280 | €0 | -€1,280 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,094 | +€292 | +36.4% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €5,723 | -€7,421 | -€13,145 | |
| Operating profit (loss) | 9901 | €4,393 | -€9,060 | -€13,453 | |
| Financial income | 75/76B | - | €216 | +€216 | |
| Recurring financial income | 75 | - | €216 | +€216 | |
| Financial charges | 65/66B | €177 | €194 | +€17 | +9.3% |
| Recurring financial charges | 65 | €177 | €194 | +€17 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €4,216 | -€9,037 | -€13,253 | |
| Income taxes | 67/77 | €1,426 | €4 | -€1,422 | -99.7% |
| Profit (loss) for the period | 9904 | €2,790 | -€9,041 | -€11,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,790 | -€9,041 | -€11,831 |
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 3 October 2026 via checked.be.