Tactical - 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.
Tactical - IT
Largest movements
- Receivables within one year +€16,422
up €16,422 (+34.7%), from €47,288 to €63,710
of which Other amounts receivable: +€12,419
- Stocks and contracts +€1,948
up €1,948 (+63.6%), from €3,060 to €5,008
- Cash +€1,877
up €1,877 (+3.6%), from €51,844 to €53,721
mainly Net result for the year (+€29,598) and Tax, wage and social debts (+€5,233)
- Tangible fixed assets -€1,457
down €1,457 (-25.8%), from €5,638 to €4,181
- Profit (loss) carried forward +€29,598
up €29,598 (+73.4%), from €40,313 to €69,911
- Other debts -€21,250
down €21,250 (-99.1%), from €21,445 to €195
- Tax, wage and social debts +€5,233
up €5,233 (+16.9%), from €30,910 to €36,144
of which Taxes: +€5,042
- Trade debts +€3,875
up €3,875 (+23.5%), from €16,466 to €20,341
- Gross operating margin -€11,805
down €11,805 (-12.2%), from €96,697 to €84,892
- Taxes -€2,677
down €2,677 (-25.9%), from €10,351 to €7,674
- Staff costs +€1,497
up €1,497 (+3.5%), from €43,009 to €44,506
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 | €114,134 | €131,591 | +€17,457 | +15.3% |
| Fixed assets | 21/28 | €10,909 | €9,152 | -€1,757 | -16.1% |
| Intangible fixed assets | 21 | €2,781 | €2,481 | -€300 | -10.8% |
| Tangible fixed assets | 22/27 | €5,638 | €4,181 | -€1,457 | -25.8% |
| Furniture and vehicles | 24 | €5,638 | €4,181 | -€1,457 | -25.8% |
| Financial fixed assets | 28 | €2,490 | €2,490 | = | 0.0% |
| Current assets | 29/58 | €103,224 | €122,439 | +€19,214 | +18.6% |
| Stocks and contracts in progress | 3 | €3,060 | €5,008 | +€1,948 | +63.6% |
| Stocks | 30/36 | €3,060 | €5,008 | +€1,948 | +63.6% |
| Amounts receivable within one year | 40/41 | €47,288 | €63,710 | +€16,422 | +34.7% |
| Trade receivables | 40 | €47,281 | €51,284 | +€4,003 | +8.5% |
| Other amounts receivable | 41 | €7 | €12,426 | +€12,419 | +176157.0% |
| Cash at bank and in hand | 54/58 | €51,844 | €53,721 | +€1,877 | +3.6% |
| Deferred charges and accrued income | 490/1 | €1,033 | €0 | -€1,033 | -100.0% |
| Total equity and liabilities | 10/49 | €114,134 | €131,591 | +€17,457 | +15.3% |
| Equity | 10/15 | €45,313 | €74,911 | +€29,598 | +65.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,313 | €69,911 | +€29,598 | +73.4% |
| Amounts payable | 17/49 | €68,821 | €56,680 | -€12,141 | -17.6% |
| Amounts payable within one year | 42/48 | €68,821 | €56,680 | -€12,141 | -17.6% |
| Trade debts | 44 | €16,466 | €20,341 | +€3,875 | +23.5% |
| Suppliers | 440/4 | €16,466 | €20,341 | +€3,875 | +23.5% |
| Taxes, remuneration and social security | 45 | €30,910 | €36,144 | +€5,233 | +16.9% |
| Taxes | 450/3 | €25,498 | €30,540 | +€5,042 | +19.8% |
| Remuneration and social security | 454/9 | €5,413 | €5,604 | +€191 | +3.5% |
| Other amounts payable | 47/48 | €21,445 | €195 | -€21,250 | -99.1% |
| Remuneration, social security and pensions | 62 | €43,009 | €44,506 | +€1,497 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €1,757 | +€567 | +47.6% |
| Other operating charges | 640/8 | €782 | €932 | +€149 | +19.1% |
| Gross operating margin | 9900 | €96,697 | €84,892 | -€11,805 | -12.2% |
| Operating profit (loss) | 9901 | €51,715 | €37,697 | -€14,018 | -27.1% |
| Financial income | 75/76B | €63 | €84 | +€21 | +33.6% |
| Recurring financial income | 75 | €63 | €84 | +€21 | +33.6% |
| Financial charges | 65/66B | €1,114 | €508 | -€605 | -54.4% |
| Recurring financial charges | 65 | €1,114 | €508 | -€605 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €50,664 | €37,272 | -€13,392 | -26.4% |
| Income taxes | 67/77 | €10,351 | €7,674 | -€2,677 | -25.9% |
| Profit (loss) for the period | 9904 | €40,313 | €29,598 | -€10,714 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,313 | €29,598 | -€10,714 | -26.6% |
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 28 September 2026 via checked.be.