REFACTOR IT CONSULTING: 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.
REFACTOR IT CONSULTING
Largest movements
- Cash -€45,875
down €45,875 (-58.6%), from €78,347 to €32,472
mainly Contributions, distributions and other (-€129,441) and Deferred charges and accrued income (-€557)
- Profit (loss) carried forward -€84,755
down €84,755, from €81,398 to -€3,356
- Other debts +€27,707
up €27,707 (+847.2%), from €3,271 to €30,977
- Tax, wage and social debts +€9,020
up €9,020 (+85.3%), from €10,577 to €19,596
- Accrued charges and deferred income +€1,827
new in 2025: €1,827
- Gross operating margin +€9,629
up €9,629 (+19.5%), from €49,275 to €58,905
- Taxes +€2,616
up €2,616 (+24.6%), from €10,618 to €13,234
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 | €95,411 | €49,161 | -€46,250 | -48.5% |
| Current assets | 29/58 | €95,411 | €49,161 | -€46,250 | -48.5% |
| Amounts receivable within one year | 40/41 | €16,335 | €15,403 | -€931 | -5.7% |
| Trade receivables | 40 | - | €15,403 | +€15,403 | |
| Other amounts receivable | 41 | €16,335 | - | -€16,335 | |
| Cash at bank and in hand | 54/58 | €78,347 | €32,472 | -€45,875 | -58.6% |
| Deferred charges and accrued income | 490/1 | €729 | €1,286 | +€557 | +76.3% |
| Total equity and liabilities | 10/49 | €95,411 | €49,161 | -€46,250 | -48.5% |
| Equity | 10/15 | €81,498 | -€3,256 | -€84,755 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,398 | -€3,356 | -€84,755 | |
| Amounts payable | 17/49 | €13,912 | €52,418 | +€38,505 | +276.8% |
| Amounts payable within one year | 42/48 | €13,912 | €50,591 | +€36,678 | +263.6% |
| Trade debts | 44 | €65 | €17 | -€48 | -74.0% |
| Suppliers | 440/4 | €65 | €17 | -€48 | -74.0% |
| Taxes, remuneration and social security | 45 | €10,577 | €19,596 | +€9,020 | +85.3% |
| Taxes | 450/3 | €10,577 | €19,596 | +€9,020 | +85.3% |
| Other amounts payable | 47/48 | €3,271 | €30,977 | +€27,707 | +847.2% |
| Accrued charges and deferred income | 492/3 | - | €1,827 | +€1,827 | |
| Other operating charges | 640/8 | €285 | €691 | +€406 | +142.1% |
| Gross operating margin | 9900 | €49,275 | €58,905 | +€9,629 | +19.5% |
| Operating profit (loss) | 9901 | €48,990 | €58,214 | +€9,224 | +18.8% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €168 | €294 | +€126 | +75.3% |
| Recurring financial charges | 65 | €168 | €294 | +€126 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €48,831 | €57,920 | +€9,089 | +18.6% |
| Income taxes | 67/77 | €10,618 | €13,234 | +€2,616 | +24.6% |
| Profit (loss) for the period | 9904 | €38,213 | €44,686 | +€6,474 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,213 | €44,686 | +€6,474 | +16.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.