REAL-IT: what changed
Two fiscal 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.
REAL-IT
Largest movements
- Receivables within one year +€22,935
up €22,935 (+138.1%), from €16,613 to €39,548
of which Trade receivables: +€19,111
- Cash -€12,260
down €12,260 (-15.7%), from €78,103 to €65,843
mainly Receivables within one year (-€22,935) and Contributions, distributions and other (-€15,715)
- Other debts +€16,241
up €16,241 (+878.9%), from €1,848 to €18,088
- Profit (loss) carried forward -€3,577
down €3,577 (-6.4%), from €55,739 to €52,162
- Accrued charges and deferred income -€2,019
down €2,019 (-100.0%), from €2,019 to €0
- Tax, wage and social debts -€1,586
down €1,586 (-15.3%), from €10,347 to €8,761
of which Taxes: -€1,586
- Financial charges +€1,514
up €1,514 (+565.5%), from €268 to €1,782
- Gross operating margin +€1,495
up €1,495 (+7.4%), from €20,207 to €21,702
- Other operating charges -€990
down €990 (-36.2%), from €2,734 to €1,745
- Taxes +€281
up €281 (+5.5%), from €5,081 to €5,362
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 | €98,132 | €108,209 | +€10,077 | +10.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,030 | €354 | -€676 | -65.7% |
| Tangible fixed assets | 22/27 | €745 | €69 | -€676 | -90.8% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €745 | €69 | -€676 | -90.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €97,102 | €107,855 | +€10,753 | +11.1% |
| Amounts receivable within one year | 40/41 | €16,613 | €39,548 | +€22,935 | +138.1% |
| Trade receivables | 40 | €16,613 | €35,724 | +€19,111 | +115.0% |
| Other amounts receivable | 41 | - | €3,825 | +€3,825 | |
| Cash at bank and in hand | 54/58 | €78,103 | €65,843 | -€12,260 | -15.7% |
| Deferred charges and accrued income | 490/1 | €2,386 | €2,464 | +€78 | +3.3% |
| Total equity and liabilities | 10/49 | €98,132 | €108,209 | +€10,077 | +10.3% |
| Equity | 10/15 | €76,309 | €72,732 | -€3,577 | -4.7% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €1,870 | €1,870 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,870 | €1,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,739 | €52,162 | -€3,577 | -6.4% |
| Provisions and deferred taxes | 16 | €7,610 | €7,610 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €7,610 | €7,610 | = | 0.0% |
| Pensions and similar obligations | 160 | €7,610 | €7,610 | = | 0.0% |
| Amounts payable | 17/49 | €14,214 | €27,867 | +€13,654 | +96.1% |
| Amounts payable within one year | 42/48 | €12,195 | €27,867 | +€15,673 | +128.5% |
| Trade debts | 44 | €0 | €1,018 | +€1,018 | |
| Suppliers | 440/4 | €0 | €1,018 | +€1,018 | |
| Taxes, remuneration and social security | 45 | €10,347 | €8,761 | -€1,586 | -15.3% |
| Taxes | 450/3 | €8,190 | €6,604 | -€1,586 | -19.4% |
| Remuneration and social security | 454/9 | €2,156 | €2,156 | = | 0.0% |
| Other amounts payable | 47/48 | €1,848 | €18,088 | +€16,241 | +878.9% |
| Accrued charges and deferred income | 492/3 | €2,019 | €0 | -€2,019 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €676 | -€163 | -19.4% |
| Other operating charges | 640/8 | €2,734 | €1,745 | -€990 | -36.2% |
| Gross operating margin | 9900 | €20,207 | €21,702 | +€1,495 | +7.4% |
| Operating profit (loss) | 9901 | €16,634 | €19,281 | +€2,647 | +15.9% |
| Financial charges | 65/66B | €268 | €1,782 | +€1,514 | +565.5% |
| Recurring financial charges | 65 | €268 | €1,782 | +€1,514 | +565.5% |
| Profit (loss) for the period before taxes | 9903 | €16,366 | €17,500 | +€1,133 | +6.9% |
| Income taxes | 67/77 | €5,081 | €5,362 | +€281 | +5.5% |
| Profit (loss) for the period | 9904 | €11,286 | €12,138 | +€852 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,286 | €12,138 | +€852 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.