Modern IT Solutions: 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.
Modern IT Solutions
Largest movements
- Receivables within one year +€8,403
up €8,403 (+1315.1%), from €639 to €9,042
of which Trade receivables: +€8,393
- Tangible fixed assets -€628
down €628 (-48.3%), from €1,301 to €673
- Cash -€136
down €136 (-9.9%), from €1,371 to €1,235
mainly Net result for the year (-€11,986) and Receivables within one year (-€8,403)
- Profit (loss) carried forward -€11,986
down €11,986 (-28.9%), from -€41,477 to -€53,463
- Other debts +€11,964
up €11,964 (+36.3%), from €32,982 to €44,946
- Trade debts +€9,388
up €9,388 (+638.1%), from €1,471 to €10,860
- Tax, wage and social debts -€1,592
down €1,592 (-57.6%), from €2,762 to €1,170
of which Remuneration and social security: -€2,500
- Advances received -€135
no longer reported in 2025 (was €135)
- Gross operating margin +€14,832
up €14,832 (+57.1%), from -€25,958 to -€11,126
- Depreciation +€271
up €271 (+75.9%), from €357 to €628
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 | €3,373 | €11,013 | +€7,640 | +226.5% |
| Fixed assets | 21/28 | €1,301 | €673 | -€628 | -48.3% |
| Tangible fixed assets | 22/27 | €1,301 | €673 | -€628 | -48.3% |
| Plant, machinery and equipment | 23 | €1,301 | €673 | -€628 | -48.3% |
| Current assets | 29/58 | €2,072 | €10,340 | +€8,268 | +399.0% |
| Amounts receivable within one year | 40/41 | €639 | €9,042 | +€8,403 | +1315.1% |
| Trade receivables | 40 | €437 | €8,830 | +€8,393 | +1918.7% |
| Other amounts receivable | 41 | €202 | €212 | +€11 | +5.2% |
| Cash at bank and in hand | 54/58 | €1,371 | €1,235 | -€136 | -9.9% |
| Deferred charges and accrued income | 490/1 | €62 | €62 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €3,373 | €11,013 | +€7,640 | +226.5% |
| Equity | 10/15 | -€33,977 | -€45,963 | -€11,986 | -35.3% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,477 | -€53,463 | -€11,986 | -28.9% |
| Amounts payable | 17/49 | €37,350 | €56,976 | +€19,625 | +52.5% |
| Amounts payable within one year | 42/48 | €37,350 | €56,976 | +€19,625 | +52.5% |
| Trade debts | 44 | €1,471 | €10,860 | +€9,388 | +638.1% |
| Suppliers | 440/4 | €1,471 | €10,860 | +€9,388 | +638.1% |
| Advances received on contracts in progress | 46 | €135 | - | -€135 | |
| Taxes, remuneration and social security | 45 | €2,762 | €1,170 | -€1,592 | -57.6% |
| Taxes | 450/3 | €262 | €1,170 | +€908 | +346.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €32,982 | €44,946 | +€11,964 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €628 | +€271 | +75.9% |
| Other operating charges | 640/8 | €118 | €106 | -€12 | -10.2% |
| Gross operating margin | 9900 | -€25,958 | -€11,126 | +€14,832 | +57.1% |
| Operating profit (loss) | 9901 | -€26,433 | -€11,860 | +€14,573 | +55.1% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €146 | €135 | -€10 | -7.0% |
| Recurring financial charges | 65 | €146 | €135 | -€10 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,578 | -€11,986 | +€14,593 | +54.9% |
| Profit (loss) for the period | 9904 | -€26,578 | -€11,986 | +€14,593 | +54.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,578 | -€11,986 | +€14,593 | +54.9% |
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 11 October 2026 via checked.be.