Realistic-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.
Realistic-IT
Largest movements
- Tangible fixed assets +€57,151
up €57,151 (+889.5%), from €6,425 to €63,576
of which Furniture and vehicles: +€57,087
- Cash -€23,578
down €23,578 (-37.1%), from €63,521 to €39,943
mainly Contributions, distributions and other (-€73,410) and Investment in fixed assets (net) (-€68,028)
- Receivables within one year +€9,906
up €9,906 (+56.7%), from €17,460 to €27,366
of which Trade receivables: +€8,421
- Debts after one year +€41,910
new in 2025: €41,910
- Current portion of long-term debt +€11,314
new in 2025: €11,314
- Tax, wage and social debts -€8,470
down €8,470 (-46.5%), from €18,211 to €9,741
of which Taxes: -€9,910
- Trade debts -€1,539
down €1,539 (-91.3%), from €1,685 to €146
- Financial income +€14,256
new in 2025: €14,256
of which Financial income: +€14,256
- Gross operating margin -€7,812
down €7,812 (-7.6%), from €103,106 to €95,295
- Depreciation +€4,859
up €4,859 (+80.8%), from €6,017 to €10,876
- Financial charges +€1,469
up €1,469 (+1868.7%), from €79 to €1,548
- Taxes -€1,272
down €1,272 (-5.1%), from €24,787 to €23,515
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 | €87,826 | €130,885 | +€43,060 | +49.0% |
| Fixed assets | 21/28 | €6,425 | €63,576 | +€57,151 | +889.5% |
| Tangible fixed assets | 22/27 | €6,425 | €63,576 | +€57,151 | +889.5% |
| Plant, machinery and equipment | 23 | €6,425 | €6,490 | +€65 | +1.0% |
| Furniture and vehicles | 24 | - | €57,087 | +€57,087 | |
| Current assets | 29/58 | €81,401 | €67,309 | -€14,092 | -17.3% |
| Amounts receivable within one year | 40/41 | €17,460 | €27,366 | +€9,906 | +56.7% |
| Trade receivables | 40 | €17,246 | €25,667 | +€8,421 | +48.8% |
| Other amounts receivable | 41 | €213 | €1,699 | +€1,485 | +695.9% |
| Cash at bank and in hand | 54/58 | €63,521 | €39,943 | -€23,578 | -37.1% |
| Deferred charges and accrued income | 490/1 | €420 | - | -€420 | |
| Total equity and liabilities | 10/49 | €87,826 | €130,885 | +€43,060 | +49.0% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €85,326 | €128,385 | +€43,060 | +50.5% |
| Amounts payable after more than one year | 17 | - | €41,910 | +€41,910 | |
| Financial debts | 170/4 | - | €41,910 | +€41,910 | |
| Amounts payable within one year | 42/48 | €85,326 | €86,476 | +€1,150 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | - | €11,314 | +€11,314 | |
| Trade debts | 44 | €1,685 | €146 | -€1,539 | -91.3% |
| Suppliers | 440/4 | €1,685 | €146 | -€1,539 | -91.3% |
| Taxes, remuneration and social security | 45 | €18,211 | €9,741 | -€8,470 | -46.5% |
| Taxes | 450/3 | €18,211 | €8,300 | -€9,910 | -54.4% |
| Remuneration and social security | 454/9 | - | €1,441 | +€1,441 | |
| Other amounts payable | 47/48 | €65,430 | €65,275 | -€156 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,017 | €10,876 | +€4,859 | +80.8% |
| Other operating charges | 640/8 | €981 | €202 | -€779 | -79.4% |
| Gross operating margin | 9900 | €103,106 | €95,295 | -€7,812 | -7.6% |
| Operating profit (loss) | 9901 | €96,109 | €84,216 | -€11,892 | -12.4% |
| Financial income | 75/76B | - | €14,256 | +€14,256 | |
| Recurring financial income | 75 | - | €14,256 | +€14,256 | |
| Non-recurring financial income | 76B | - | €14,256 | +€14,256 | |
| Financial charges | 65/66B | €79 | €1,548 | +€1,469 | +1868.7% |
| Recurring financial charges | 65 | €79 | €1,548 | +€1,469 | +1868.7% |
| Profit (loss) for the period before taxes | 9903 | €96,030 | €96,925 | +€895 | +0.9% |
| Income taxes | 67/77 | €24,787 | €23,515 | -€1,272 | -5.1% |
| Profit (loss) for the period | 9904 | €71,243 | €73,410 | +€2,167 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,243 | €73,410 | +€2,167 | +3.0% |
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 12 October 2026 via checked.be.