Messtorff IT-Consulting: 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.
Messtorff IT-Consulting
Largest movements
- Cash +€112,653
up €112,653 (+241%), from €46,729 to €159,382
mainly Net result for the year (+€120,257) and Tax, wage and social debts (+€49,545)
- Current investments +€74,165
new in 2025: €74,165
- Receivables within one year -€16,997
down €16,997 (-32.0%), from €53,097 to €36,099
of which Trade receivables: -€17,215
- Reserves +€120,257
up €120,257 (+168%), from €71,661 to €191,919
- Tax, wage and social debts +€49,545
up €49,545 (+184%), from €26,873 to €76,418
- Gross operating margin +€60,899
up €60,899 (+55.3%), from €110,109 to €171,007
- Taxes +€22,729
up €22,729 (+84.6%), from €26,873 to €49,602
- Depreciation -€10,068
down €10,068 (-90.5%), from €11,123 to €1,056
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 | €102,528 | €272,483 | +€169,954 | +166% |
| Fixed assets | 21/28 | €2,128 | €2,229 | +€101 | +4.7% |
| Tangible fixed assets | 22/27 | €2,128 | €2,229 | +€101 | +4.7% |
| Furniture and vehicles | 24 | €2,128 | €2,229 | +€101 | +4.7% |
| Current assets | 29/58 | €100,400 | €270,253 | +€169,853 | +169% |
| Amounts receivable within one year | 40/41 | €53,097 | €36,099 | -€16,997 | -32.0% |
| Trade receivables | 40 | €52,457 | €35,242 | -€17,215 | -32.8% |
| Other amounts receivable | 41 | €639 | €857 | +€218 | +34.1% |
| Current investments | 50/53 | - | €74,165 | +€74,165 | |
| Cash at bank and in hand | 54/58 | €46,729 | €159,382 | +€112,653 | +241% |
| Deferred charges and accrued income | 490/1 | €575 | €607 | +€32 | +5.6% |
| Total equity and liabilities | 10/49 | €102,528 | €272,483 | +€169,954 | +166% |
| Equity | 10/15 | €74,661 | €194,919 | +€120,257 | +161% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,661 | €191,919 | +€120,257 | +168% |
| Distributable reserves | 133 | €71,661 | €191,919 | +€120,257 | +168% |
| Amounts payable | 17/49 | €27,867 | €77,564 | +€49,697 | +178% |
| Amounts payable within one year | 42/48 | €27,867 | €77,564 | +€49,697 | +178% |
| Trade debts | 44 | €994 | €659 | -€335 | -33.7% |
| Suppliers | 440/4 | €994 | €659 | -€335 | -33.7% |
| Taxes, remuneration and social security | 45 | €26,873 | €76,418 | +€49,545 | +184% |
| Taxes | 450/3 | €26,873 | €76,418 | +€49,545 | +184% |
| Other amounts payable | 47/48 | - | €486 | +€486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,123 | €1,056 | -€10,068 | -90.5% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €110,109 | €171,007 | +€60,899 | +55.3% |
| Operating profit (loss) | 9901 | €98,598 | €169,952 | +€71,353 | +72.4% |
| Financial income | 75/76B | - | €189 | +€189 | |
| Recurring financial income | 75 | - | €189 | +€189 | |
| Financial charges | 65/66B | €64 | €281 | +€218 | +341% |
| Recurring financial charges | 65 | €64 | €281 | +€218 | +341% |
| Profit (loss) for the period before taxes | 9903 | €98,534 | €169,859 | +€71,325 | +72.4% |
| Income taxes | 67/77 | €26,873 | €49,602 | +€22,729 | +84.6% |
| Profit (loss) for the period | 9904 | €71,661 | €120,257 | +€48,596 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,661 | €120,257 | +€48,596 | +67.8% |
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 24 October 2026 via checked.be.