ItDevOPS: 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.
ItDevOPS
Largest movements
- Tangible fixed assets -€12,393
down €12,393 (-28.9%), from €42,936 to €30,543
of which Leasing and similar rights: -€11,606
- Receivables within one year -€3,452
down €3,452 (-25.2%), from €13,676 to €10,225
- Cash -€2,288
down €2,288 (-9.0%), from €25,416 to €23,128
mainly Debts after one year (-€10,127) and Other debts (-€5,606)
- Debts after one year -€10,127
down €10,127 (-31.3%), from €32,321 to €22,194
- Other debts -€5,606
down €5,606 (-88.0%), from €6,367 to €762
- Tax, wage and social debts -€4,442
down €4,442 (-29.1%), from €15,253 to €10,810
- Trade debts +€2,516
up €2,516 (+60.9%), from €4,128 to €6,644
- Profit (loss) carried forward -€896
new in 2025: -€896
- Gross operating margin -€3,269
down €3,269 (-13.2%), from €24,750 to €21,481
- Taxes -€942
down €942 (-28.3%), from €3,332 to €2,390
- Financial charges -€571
down €571 (-11.3%), from €5,063 to €4,492
- Financial income +€335
up €335 (+3210.6%), from €10 to €345
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 | €82,028 | €63,895 | -€18,133 | -22.1% |
| Fixed assets | 21/28 | €42,936 | €30,543 | -€12,393 | -28.9% |
| Tangible fixed assets | 22/27 | €42,936 | €30,543 | -€12,393 | -28.9% |
| Furniture and vehicles | 24 | €2,060 | €2,196 | +€136 | +6.6% |
| Leasing and similar rights | 25 | €37,583 | €25,978 | -€11,606 | -30.9% |
| Other tangible fixed assets | 26 | €3,292 | €2,369 | -€924 | -28.1% |
| Current assets | 29/58 | €39,092 | €33,352 | -€5,740 | -14.7% |
| Amounts receivable within one year | 40/41 | €13,676 | €10,225 | -€3,452 | -25.2% |
| Trade receivables | 40 | €13,676 | €10,225 | -€3,452 | -25.2% |
| Cash at bank and in hand | 54/58 | €25,416 | €23,128 | -€2,288 | -9.0% |
| Total equity and liabilities | 10/49 | €82,028 | €63,895 | -€18,133 | -22.1% |
| Equity | 10/15 | €14,253 | €13,357 | -€896 | -6.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,253 | €11,253 | = | 0.0% |
| Distributable reserves | 133 | €11,253 | €11,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€896 | -€896 | |
| Amounts payable | 17/49 | €67,775 | €50,537 | -€17,237 | -25.4% |
| Amounts payable after more than one year | 17 | €32,321 | €22,194 | -€10,127 | -31.3% |
| Financial debts | 170/4 | €32,321 | €22,194 | -€10,127 | -31.3% |
| Amounts payable within one year | 42/48 | €35,454 | €28,344 | -€7,110 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €9,706 | €10,127 | +€422 | +4.3% |
| Trade debts | 44 | €4,128 | €6,644 | +€2,516 | +60.9% |
| Suppliers | 440/4 | €4,128 | €6,644 | +€2,516 | +60.9% |
| Taxes, remuneration and social security | 45 | €15,253 | €10,810 | -€4,442 | -29.1% |
| Taxes | 450/3 | €15,253 | €10,810 | -€4,442 | -29.1% |
| Other amounts payable | 47/48 | €6,367 | €762 | -€5,606 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,235 | €13,408 | +€173 | +1.3% |
| Other operating charges | 640/8 | €2,345 | €2,431 | +€86 | +3.7% |
| Gross operating margin | 9900 | €24,750 | €21,481 | -€3,269 | -13.2% |
| Operating profit (loss) | 9901 | €9,169 | €5,642 | -€3,528 | -38.5% |
| Financial income | 75/76B | €10 | €345 | +€335 | +3210.6% |
| Recurring financial income | 75 | €10 | €345 | +€335 | +3210.6% |
| Financial charges | 65/66B | €5,063 | €4,492 | -€571 | -11.3% |
| Recurring financial charges | 65 | €5,063 | €4,492 | -€571 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €4,117 | €1,494 | -€2,622 | -63.7% |
| Income taxes | 67/77 | €3,332 | €2,390 | -€942 | -28.3% |
| Profit (loss) for the period | 9904 | €784 | -€896 | -€1,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €784 | -€896 | -€1,680 |
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 6 October 2026 via checked.be.