PROJETOIT: 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.
PROJETOIT
Largest movements
- Receivables within one year +€123,863
up €123,863 (+141%), from €88,056 to €211,918
of which Other amounts receivable: +€80,064
- Receivables after one year -€44,000
no longer reported in 2025 (was €44,000)
- Trade debts +€38,657
up €38,657 (+533%), from €7,255 to €45,912
- Profit (loss) carried forward +€27,181
up €27,181 (+54.7%), from €49,722 to €76,903
- Tax, wage and social debts +€21,717
up €21,717 (+147%), from €14,735 to €36,452
of which Taxes: +€13,767
- Other debts -€11,347
down €11,347 (-67.7%), from €16,750 to €5,403
- Other operating charges -€11,293
down €11,293 (-73.7%), from €15,330 to €4,037
- Gross operating margin +€10,031
up €10,031 (+6.0%), from €167,065 to €177,095
- Staff costs +€4,658
up €4,658 (+3.9%), from €118,038 to €122,696
- Financial charges +€3,535
up €3,535 (+53.6%), from €6,600 to €10,135
- Taxes +€2,070
up €2,070 (+18.9%), from €10,983 to €13,053
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 | €136,994 | €213,210 | +€76,216 | +55.6% |
| Fixed assets | 21/28 | €2,743 | €612 | -€2,131 | -77.7% |
| Tangible fixed assets | 22/27 | €2,473 | €342 | -€2,131 | -86.2% |
| Furniture and vehicles | 24 | €2,473 | €342 | -€2,131 | -86.2% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €134,250 | €212,598 | +€78,347 | +58.4% |
| Amounts receivable after more than one year | 29 | €44,000 | - | -€44,000 | |
| Other amounts receivable | 291 | €44,000 | - | -€44,000 | |
| Amounts receivable within one year | 40/41 | €88,056 | €211,918 | +€123,863 | +141% |
| Trade receivables | 40 | €87,501 | €131,299 | +€43,798 | +50.1% |
| Other amounts receivable | 41 | €555 | €80,619 | +€80,064 | +14,432% |
| Cash at bank and in hand | 54/58 | €2,131 | €47 | -€2,084 | -97.8% |
| Deferred charges and accrued income | 490/1 | €63 | €632 | +€569 | +899% |
| Total equity and liabilities | 10/49 | €136,994 | €213,210 | +€76,216 | +55.6% |
| Equity | 10/15 | €57,782 | €84,963 | +€27,181 | +47.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,722 | €76,903 | +€27,181 | +54.7% |
| Amounts payable | 17/49 | €79,212 | €128,247 | +€49,035 | +61.9% |
| Amounts payable within one year | 42/48 | €79,212 | €128,247 | +€49,035 | +61.9% |
| Financial debts | 43 | €40,472 | €40,480 | +€8 | 0.0% |
| Credit institutions | 430/8 | €40,472 | €40,480 | +€8 | 0.0% |
| Trade debts | 44 | €7,255 | €45,912 | +€38,657 | +533% |
| Suppliers | 440/4 | €7,255 | €45,912 | +€38,657 | +533% |
| Taxes, remuneration and social security | 45 | €14,735 | €36,452 | +€21,717 | +147% |
| Taxes | 450/3 | €8,214 | €21,981 | +€13,767 | +168% |
| Remuneration and social security | 454/9 | €6,521 | €14,471 | +€7,950 | +122% |
| Other amounts payable | 47/48 | €16,750 | €5,403 | -€11,347 | -67.7% |
| Remuneration, social security and pensions | 62 | €118,038 | €122,696 | +€4,658 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,194 | €1,563 | -€631 | -28.8% |
| Other operating charges | 640/8 | €15,330 | €4,037 | -€11,293 | -73.7% |
| Gross operating margin | 9900 | €167,065 | €177,095 | +€10,031 | +6.0% |
| Operating profit (loss) | 9901 | €31,503 | €48,800 | +€17,296 | +54.9% |
| Financial income | 75/76B | €1,455 | €1,570 | +€115 | +7.9% |
| Recurring financial income | 75 | €1,455 | €1,570 | +€115 | +7.9% |
| Financial charges | 65/66B | €6,600 | €10,135 | +€3,535 | +53.6% |
| Recurring financial charges | 65 | €6,600 | €10,135 | +€3,535 | +53.6% |
| Profit (loss) for the period before taxes | 9903 | €26,357 | €40,234 | +€13,877 | +52.6% |
| Income taxes | 67/77 | €10,983 | €13,053 | +€2,070 | +18.9% |
| Profit (loss) for the period | 9904 | €15,375 | €27,181 | +€11,806 | +76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,375 | €27,181 | +€11,806 | +76.8% |
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 28 October 2026 via checked.be.