NEED 4 IT: 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.
NEED 4 IT
Largest movements
- Cash +€32,982
up €32,982 (+8.2%), from €400,960 to €433,942
mainly Net result for the year (+€79,332) and Depreciation (+€10,035)
- Receivables within one year +€18,409
up €18,409 (+120%), from €15,355 to €33,764
of which Trade receivables: +€18,343
- Tangible fixed assets +€6,282
up €6,282 (+62.3%), from €10,079 to €16,361
of which Furniture and vehicles: +€6,849
- Reserves +€79,332
up €79,332 (+15.9%), from €497,627 to €576,959
- Tax, wage and social debts -€23,933
down €23,933 (-49.3%), from €48,563 to €24,630
of which Taxes: -€23,933
- Gross operating margin -€5,780
down €5,780 (-4.6%), from €126,529 to €120,750
- Financial income -€4,944
down €4,944 (-55.9%), from €8,844 to €3,900
- Taxes -€3,583
down €3,583 (-9.7%), from €37,062 to €33,478
- Depreciation -€1,318
down €1,318 (-11.6%), from €11,354 to €10,035
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 | €558,457 | €619,011 | +€60,554 | +10.8% |
| Fixed assets | 21/28 | €10,079 | €19,205 | +€9,125 | +90.5% |
| Intangible fixed assets | 21 | - | €2,843 | +€2,843 | |
| Tangible fixed assets | 22/27 | €10,079 | €16,361 | +€6,282 | +62.3% |
| Plant, machinery and equipment | 23 | €2,888 | €2,321 | -€567 | -19.6% |
| Furniture and vehicles | 24 | €7,191 | €14,040 | +€6,849 | +95.2% |
| Current assets | 29/58 | €548,378 | €599,806 | +€51,429 | +9.4% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Other amounts receivable | 291 | €130,000 | €130,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,355 | €33,764 | +€18,409 | +120% |
| Trade receivables | 40 | €15,355 | €33,698 | +€18,343 | +119% |
| Other amounts receivable | 41 | - | €66 | +€66 | |
| Cash at bank and in hand | 54/58 | €400,960 | €433,942 | +€32,982 | +8.2% |
| Deferred charges and accrued income | 490/1 | €2,063 | €2,100 | +€37 | +1.8% |
| Total equity and liabilities | 10/49 | €558,457 | €619,011 | +€60,554 | +10.8% |
| Equity | 10/15 | €504,627 | €583,959 | +€79,332 | +15.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €497,627 | €576,959 | +€79,332 | +15.9% |
| Distributable reserves | 133 | €497,627 | €576,959 | +€79,332 | +15.9% |
| Amounts payable | 17/49 | €53,830 | €35,052 | -€18,778 | -34.9% |
| Amounts payable within one year | 42/48 | €53,830 | €35,052 | -€18,778 | -34.9% |
| Trade debts | 44 | €4,882 | €5,789 | +€906 | +18.6% |
| Suppliers | 440/4 | €4,882 | €5,789 | +€906 | +18.6% |
| Taxes, remuneration and social security | 45 | €48,563 | €24,630 | -€23,933 | -49.3% |
| Taxes | 450/3 | €45,963 | €22,030 | -€23,933 | -52.1% |
| Remuneration and social security | 454/9 | €2,600 | €2,600 | = | 0.0% |
| Other amounts payable | 47/48 | €385 | €4,634 | +€4,249 | +1,104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,354 | €10,035 | -€1,318 | -11.6% |
| Other operating charges | 640/8 | €631 | €769 | +€138 | +21.8% |
| Gross operating margin | 9900 | €126,529 | €120,750 | -€5,780 | -4.6% |
| Operating profit (loss) | 9901 | €114,545 | €109,946 | -€4,599 | -4.0% |
| Financial income | 75/76B | €8,844 | €3,900 | -€4,944 | -55.9% |
| Recurring financial income | 75 | €8,844 | €3,900 | -€4,944 | -55.9% |
| Financial charges | 65/66B | €326 | €1,035 | +€709 | +218% |
| Recurring financial charges | 65 | €326 | €1,035 | +€709 | +218% |
| Profit (loss) for the period before taxes | 9903 | €123,063 | €112,811 | -€10,252 | -8.3% |
| Income taxes | 67/77 | €37,062 | €33,478 | -€3,583 | -9.7% |
| Profit (loss) for the period | 9904 | €86,001 | €79,332 | -€6,669 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,001 | €79,332 | -€6,669 | -7.8% |
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 16 October 2026 via checked.be.