ManageIt4U: 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.
ManageIt4U
Largest movements
- Financial fixed assets +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Cash -€24,693
down €24,693 (-48.0%), from €51,428 to €26,734
mainly Investment in fixed assets (net) (-€40,150) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€7,612
up €7,612 (+30.5%), from €24,983 to €32,595
of which Other amounts receivable: +€12,394
- Deferred charges and accrued income -€4,040
down €4,040 (-22.1%), from €18,248 to €14,208
- Tangible fixed assets -€1,968
down €1,968 (-25.5%), from €7,723 to €5,756
of which Furniture and vehicles: -€4,829
- Other debts +€15,000
up €15,000 (+300%), from €5,000 to €20,000
- Reserves +€10,000
up €10,000 (+23.5%), from €42,500 to €52,500
of which Distributable reserves: +€10,000
- Profit (loss) carried forward -€8,449
down €8,449 (-13.9%), from €60,973 to €52,524
- Turnover +€121,481
new in 2025: €121,481
- Purchases and services +€62,081
new in 2025: €62,081
- Gross operating margin -€11,514
down €11,514 (-12.8%), from €90,011 to €78,497
- Depreciation -€7,309
down €7,309 (-77.5%), from €9,427 to €2,118
- Taxes -€4,685
down €4,685 (-42.6%), from €11,000 to €6,315
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 | €152,382 | €169,293 | +€16,911 | +11.1% |
| Fixed assets | 21/28 | €57,723 | €95,756 | +€38,032 | +65.9% |
| Tangible fixed assets | 22/27 | €7,723 | €5,756 | -€1,968 | -25.5% |
| Plant, machinery and equipment | 23 | - | €2,989 | +€2,989 | |
| Furniture and vehicles | 24 | €7,011 | €2,182 | -€4,829 | -68.9% |
| Other tangible fixed assets | 26 | €712 | €585 | -€127 | -17.9% |
| Financial fixed assets | 28 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Current assets | 29/58 | €94,659 | €73,538 | -€21,121 | -22.3% |
| Amounts receivable within one year | 40/41 | €24,983 | €32,595 | +€7,612 | +30.5% |
| Trade receivables | 40 | €19,600 | €14,818 | -€4,782 | -24.4% |
| Other amounts receivable | 41 | €5,383 | €17,777 | +€12,394 | +230% |
| Cash at bank and in hand | 54/58 | €51,428 | €26,734 | -€24,693 | -48.0% |
| Deferred charges and accrued income | 490/1 | €18,248 | €14,208 | -€4,040 | -22.1% |
| Total equity and liabilities | 10/49 | €152,382 | €169,293 | +€16,911 | +11.1% |
| Equity | 10/15 | €128,473 | €130,024 | +€1,551 | +1.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €42,500 | €52,500 | +€10,000 | +23.5% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Profit (loss) carried forward | 14 | €60,973 | €52,524 | -€8,449 | -13.9% |
| Amounts payable | 17/49 | €23,909 | €39,270 | +€15,360 | +64.2% |
| Amounts payable within one year | 42/48 | €23,909 | €39,270 | +€15,360 | +64.2% |
| Trade debts | 44 | €2,358 | €2,366 | +€8 | +0.3% |
| Suppliers | 440/4 | €2,358 | €2,366 | +€8 | +0.3% |
| Taxes, remuneration and social security | 45 | €16,551 | €16,904 | +€352 | +2.1% |
| Taxes | 450/3 | €9,784 | €8,996 | -€789 | -8.1% |
| Remuneration and social security | 454/9 | €6,767 | €7,908 | +€1,141 | +16.9% |
| Other amounts payable | 47/48 | €5,000 | €20,000 | +€15,000 | +300% |
| Turnover | 70 | - | €121,481 | +€121,481 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €62,081 | +€62,081 | |
| Remuneration, social security and pensions | 62 | €46,720 | €47,923 | +€1,202 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,427 | €2,118 | -€7,309 | -77.5% |
| Other operating charges | 640/8 | €950 | €1,023 | +€73 | +7.7% |
| Gross operating margin | 9900 | €90,011 | €78,497 | -€11,514 | -12.8% |
| Operating profit (loss) | 9901 | €32,914 | €27,434 | -€5,480 | -16.7% |
| Financial income | 75/76B | €1,960 | €1,362 | -€598 | -30.5% |
| Recurring financial income | 75 | €1,960 | €1,362 | -€598 | -30.5% |
| Financial charges | 65/66B | €1,107 | €930 | -€177 | -16.0% |
| Recurring financial charges | 65 | €1,107 | €930 | -€177 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €33,767 | €27,866 | -€5,901 | -17.5% |
| Income taxes | 67/77 | €11,000 | €6,315 | -€4,685 | -42.6% |
| Profit (loss) for the period | 9904 | €22,767 | €21,551 | -€1,216 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,767 | €21,551 | -€1,216 | -5.3% |
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 16 October 2026 via checked.be.