PRIVATE IT CONSULTANCY: 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.
PRIVATE IT CONSULTANCY
Largest movements
- Cash +€34,478
up €34,478 (+63.3%), from €54,485 to €88,963
mainly Net result for the year (+€59,876) and Tax, wage and social debts (+€32,437)
- Receivables within one year -€24,409
down €24,409 (-53.8%), from €45,373 to €20,963
of which Trade receivables: -€18,725
- Tangible fixed assets -€2,828
down €2,828 (-4.7%), from €60,778 to €57,950
of which Plant, machinery and equipment: -€9,245
- Reserves +€59,876
up €59,876 (+140%), from €42,878 to €102,755
- Trade debts -€50,814
down €50,814 (-86.3%), from €58,886 to €8,072
- Tax, wage and social debts +€32,437
up €32,437 (+281%), from €11,552 to €43,989
of which Taxes: +€29,837
- Other debts -€28,594
down €28,594 (-96.0%), from €29,772 to €1,177
- Debts after one year -€6,160
down €6,160 (-69.3%), from €8,883 to €2,723
- Gross operating margin +€31,783
up €31,783 (+51.0%), from €62,339 to €94,122
- Depreciation +€11,383
up €11,383 (+264%), from €4,305 to €15,688
- Taxes +€4,248
up €4,248 (+36.8%), from €11,552 to €15,800
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 | €160,635 | €167,876 | +€7,240 | +4.5% |
| Fixed assets | 21/28 | €60,778 | €57,950 | -€2,828 | -4.7% |
| Tangible fixed assets | 22/27 | €60,778 | €57,950 | -€2,828 | -4.7% |
| Plant, machinery and equipment | 23 | €46,995 | €37,751 | -€9,245 | -19.7% |
| Furniture and vehicles | 24 | €13,783 | €7,903 | -€5,879 | -42.7% |
| Other tangible fixed assets | 26 | - | €12,296 | +€12,296 | |
| Current assets | 29/58 | €99,858 | €109,926 | +€10,068 | +10.1% |
| Amounts receivable within one year | 40/41 | €45,373 | €20,963 | -€24,409 | -53.8% |
| Trade receivables | 40 | €39,688 | €20,963 | -€18,725 | -47.2% |
| Other amounts receivable | 41 | €5,685 | - | -€5,685 | |
| Cash at bank and in hand | 54/58 | €54,485 | €88,963 | +€34,478 | +63.3% |
| Total equity and liabilities | 10/49 | €160,635 | €167,876 | +€7,240 | +4.5% |
| Equity | 10/15 | €45,878 | €105,755 | +€59,876 | +131% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,878 | €102,755 | +€59,876 | +140% |
| Distributable reserves | 133 | €42,878 | €102,755 | +€59,876 | +140% |
| Amounts payable | 17/49 | €114,757 | €62,121 | -€52,636 | -45.9% |
| Amounts payable after more than one year | 17 | €8,883 | €2,723 | -€6,160 | -69.3% |
| Financial debts | 170/4 | €8,883 | €2,723 | -€6,160 | -69.3% |
| Amounts payable within one year | 42/48 | €105,874 | €59,398 | -€46,476 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €5,664 | €6,160 | +€495 | +8.7% |
| Trade debts | 44 | €58,886 | €8,072 | -€50,814 | -86.3% |
| Suppliers | 440/4 | €58,886 | €8,072 | -€50,814 | -86.3% |
| Taxes, remuneration and social security | 45 | €11,552 | €43,989 | +€32,437 | +281% |
| Taxes | 450/3 | €11,552 | €41,389 | +€29,837 | +258% |
| Remuneration and social security | 454/9 | - | €2,600 | +€2,600 | |
| Other amounts payable | 47/48 | €29,772 | €1,177 | -€28,594 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,305 | €15,688 | +€11,383 | +264% |
| Other operating charges | 640/8 | €834 | €662 | -€172 | -20.6% |
| Gross operating margin | 9900 | €62,339 | €94,122 | +€31,783 | +51.0% |
| Operating profit (loss) | 9901 | €57,200 | €77,772 | +€20,572 | +36.0% |
| Financial income | 75/76B | €19 | €39 | +€19 | +99.7% |
| Recurring financial income | 75 | €19 | €39 | +€19 | +99.7% |
| Financial charges | 65/66B | €2,789 | €2,134 | -€655 | -23.5% |
| Recurring financial charges | 65 | €2,789 | €2,134 | -€655 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €54,430 | €75,677 | +€21,246 | +39.0% |
| Income taxes | 67/77 | €11,552 | €15,800 | +€4,248 | +36.8% |
| Profit (loss) for the period | 9904 | €42,878 | €59,876 | +€16,998 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,878 | €59,876 | +€16,998 | +39.6% |
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 20 October 2026 via checked.be.