ITGuide: 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.
ITGuide
Largest movements
- Cash -€892
down €892 (-48.1%), from €1,856 to €964
mainly Net result for the year (-€5,340) and Trade debts (-€743)
- Tangible fixed assets -€677
down €677 (-70.3%), from €963 to €286
- Receivables within one year -€154
down €154 (-13.9%), from €1,104 to €950
of which Trade receivables: -€358
- Profit (loss) carried forward -€5,340
down €5,340 (-20.1%), from -€26,524 to -€31,864
- Other debts +€4,488
up €4,488 (+49.9%), from €8,995 to €13,482
- Trade debts -€743
down €743 (-47.6%), from €1,561 to €818
- Tax, wage and social debts -€127
down €127 (-66.5%), from €191 to €64
- Gross operating margin -€7,858
down €7,858, from €3,713 to -€4,145
- Depreciation -€515
down €515 (-43.2%), from €1,193 to €677
- Other operating charges +€82
up €82 (+26.1%), from €314 to €396
- Taxes +€64
new in 2025: €64
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 | €3,923 | €2,200 | -€1,723 | -43.9% |
| Fixed assets | 21/28 | €963 | €286 | -€677 | -70.3% |
| Tangible fixed assets | 22/27 | €963 | €286 | -€677 | -70.3% |
| Furniture and vehicles | 24 | €963 | €286 | -€677 | -70.3% |
| Current assets | 29/58 | €2,960 | €1,914 | -€1,045 | -35.3% |
| Amounts receivable within one year | 40/41 | €1,104 | €950 | -€154 | -13.9% |
| Trade receivables | 40 | €1,104 | €746 | -€358 | -32.4% |
| Other amounts receivable | 41 | - | €204 | +€204 | |
| Cash at bank and in hand | 54/58 | €1,856 | €964 | -€892 | -48.1% |
| Total equity and liabilities | 10/49 | €3,923 | €2,200 | -€1,723 | -43.9% |
| Equity | 10/15 | -€6,824 | -€12,164 | -€5,340 | -78.3% |
| Contributions | 10/11 | €19,700 | €19,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,524 | -€31,864 | -€5,340 | -20.1% |
| Amounts payable | 17/49 | €10,747 | €14,364 | +€3,617 | +33.7% |
| Amounts payable within one year | 42/48 | €10,747 | €14,364 | +€3,617 | +33.7% |
| Trade debts | 44 | €1,561 | €818 | -€743 | -47.6% |
| Suppliers | 440/4 | €1,561 | €818 | -€743 | -47.6% |
| Taxes, remuneration and social security | 45 | €191 | €64 | -€127 | -66.5% |
| Taxes | 450/3 | €191 | €64 | -€127 | -66.5% |
| Other amounts payable | 47/48 | €8,995 | €13,482 | +€4,488 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €677 | -€515 | -43.2% |
| Other operating charges | 640/8 | €314 | €396 | +€82 | +26.1% |
| Gross operating margin | 9900 | €3,713 | -€4,145 | -€7,858 | |
| Operating profit (loss) | 9901 | €2,206 | -€5,218 | -€7,425 | |
| Financial charges | 65/66B | €57 | €58 | +€1 | +2.4% |
| Recurring financial charges | 65 | €57 | €58 | +€1 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €2,150 | -€5,276 | -€7,426 | |
| Income taxes | 67/77 | - | €64 | +€64 | |
| Profit (loss) for the period | 9904 | €2,150 | -€5,340 | -€7,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,150 | -€5,340 | -€7,490 |
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 28 September 2026 via checked.be.