Robust 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.
Robust IT
Largest movements
- Receivables within one year +€23,280
up €23,280, from €0 to €23,280
of which Trade receivables: +€23,280
- Deferred charges and accrued income -€11,659
down €11,659 (-55.6%), from €20,954 to €9,295
- Cash -€5,025
down €5,025 (-32.6%), from €15,400 to €10,375
mainly Receivables within one year (-€23,280) and Current portion of long-term debt (-€3,415)
- Tangible fixed assets +€748
up €748 (+44.5%), from €1,682 to €2,430
- Reserves +€7,712
up €7,712 (+60.4%), from €12,765 to €20,477
- Tax, wage and social debts +€4,681
up €4,681 (+35.7%), from €13,129 to €17,810
of which Taxes: +€2,918
- Current portion of long-term debt -€3,415
down €3,415 (-100.0%), from €3,415 to €0
- Other debts -€1,483
down €1,483 (-60.8%), from €2,437 to €955
- Gross operating margin +€28,095
up €28,095 (+186.6%), from €15,058 to €43,153
- Staff costs +€17,469
up €17,469 (+114.0%), from €15,324 to €32,793
- Depreciation +€784
up €784 (+95.6%), from €820 to €1,603
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 | €38,037 | €45,381 | +€7,344 | +19.3% |
| Fixed assets | 21/28 | €1,682 | €2,430 | +€748 | +44.5% |
| Tangible fixed assets | 22/27 | €1,682 | €2,430 | +€748 | +44.5% |
| Furniture and vehicles | 24 | €1,682 | €2,430 | +€748 | +44.5% |
| Current assets | 29/58 | €36,354 | €42,950 | +€6,596 | +18.1% |
| Amounts receivable within one year | 40/41 | €0 | €23,280 | +€23,280 | |
| Trade receivables | 40 | - | €23,280 | +€23,280 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,400 | €10,375 | -€5,025 | -32.6% |
| Deferred charges and accrued income | 490/1 | €20,954 | €9,295 | -€11,659 | -55.6% |
| Total equity and liabilities | 10/49 | €38,037 | €45,381 | +€7,344 | +19.3% |
| Equity | 10/15 | €16,265 | €23,977 | +€7,712 | +47.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €12,765 | €20,477 | +€7,712 | +60.4% |
| Distributable reserves | 133 | €12,765 | €20,477 | +€7,712 | +60.4% |
| Amounts payable | 17/49 | €21,771 | €21,404 | -€368 | -1.7% |
| Amounts payable within one year | 42/48 | €21,703 | €21,039 | -€664 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €3,415 | €0 | -€3,415 | -100.0% |
| Trade debts | 44 | €2,722 | €2,275 | -€447 | -16.4% |
| Suppliers | 440/4 | €2,722 | €2,275 | -€447 | -16.4% |
| Taxes, remuneration and social security | 45 | €13,129 | €17,810 | +€4,681 | +35.7% |
| Taxes | 450/3 | €3,743 | €6,661 | +€2,918 | +78.0% |
| Remuneration and social security | 454/9 | €9,386 | €11,149 | +€1,763 | +18.8% |
| Other amounts payable | 47/48 | €2,437 | €955 | -€1,483 | -60.8% |
| Accrued charges and deferred income | 492/3 | €69 | €365 | +€296 | +431.7% |
| Remuneration, social security and pensions | 62 | €15,324 | €32,793 | +€17,469 | +114.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €1,603 | +€784 | +95.6% |
| Other operating charges | 640/8 | €505 | €550 | +€44 | +8.8% |
| Gross operating margin | 9900 | €15,058 | €43,153 | +€28,095 | +186.6% |
| Operating profit (loss) | 9901 | -€1,591 | €8,207 | +€9,798 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €603 | €313 | -€290 | -48.1% |
| Recurring financial charges | 65 | €603 | €313 | -€290 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,194 | €7,894 | +€10,088 | |
| Income taxes | 67/77 | €219 | €182 | -€37 | -17.0% |
| Profit (loss) for the period | 9904 | -€2,414 | €7,712 | +€10,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,414 | €7,712 | +€10,125 |
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 11 October 2026 via checked.be.