The IT Atelier: 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.
The IT Atelier
Largest movements
- Cash -€123,851
down €123,851 (-98.7%), from €125,501 to €1,650
mainly Contributions, distributions and other (-€143,908) and Receivables within one year (-€40,943)
- Receivables within one year +€40,943
up €40,943 (+120%), from €34,059 to €75,002
of which Trade receivables: +€38,682
- Reserves -€140,484
down €140,484 (-97.6%), from €143,908 to €3,424
- Profit (loss) carried forward +€60,000
new in 2025: €60,000
- Tax, wage and social debts -€3,635
down €3,635 (-32.3%), from €11,251 to €7,616
of which Remuneration and social security: -€2,500
- Gross operating margin +€54,588
up €54,588 (+209%), from €26,165 to €80,753
- Taxes +€9,739
up €9,739 (+156%), from €6,228 to €15,967
- Financial income -€1,094
down €1,094 (-99.1%), from €1,104 to €10
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.
Derived cash bridge
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 | €162,012 | €78,324 | -€83,687 | -51.7% |
| Fixed assets | 21/28 | €1,602 | €990 | -€611 | -38.2% |
| Tangible fixed assets | 22/27 | €1,602 | €990 | -€611 | -38.2% |
| Furniture and vehicles | 24 | €1,602 | €990 | -€611 | -38.2% |
| Current assets | 29/58 | €160,410 | €77,334 | -€83,076 | -51.8% |
| Amounts receivable within one year | 40/41 | €34,059 | €75,002 | +€40,943 | +120% |
| Trade receivables | 40 | €33,287 | €71,969 | +€38,682 | +116% |
| Other amounts receivable | 41 | €772 | €3,033 | +€2,261 | +293% |
| Cash at bank and in hand | 54/58 | €125,501 | €1,650 | -€123,851 | -98.7% |
| Deferred charges and accrued income | 490/1 | €850 | €682 | -€168 | -19.8% |
| Total equity and liabilities | 10/49 | €162,012 | €78,324 | -€83,687 | -51.7% |
| Equity | 10/15 | €148,908 | €68,424 | -€80,484 | -54.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €143,908 | €3,424 | -€140,484 | -97.6% |
| Distributable reserves | 133 | €143,908 | €3,424 | -€140,484 | -97.6% |
| Profit (loss) carried forward | 14 | - | €60,000 | +€60,000 | |
| Amounts payable | 17/49 | €13,104 | €9,900 | -€3,204 | -24.4% |
| Amounts payable within one year | 42/48 | €13,104 | €9,900 | -€3,204 | -24.4% |
| Trade debts | 44 | €1,853 | €2,285 | +€431 | +23.3% |
| Suppliers | 440/4 | €1,853 | €2,285 | +€431 | +23.3% |
| Taxes, remuneration and social security | 45 | €11,251 | €7,616 | -€3,635 | -32.3% |
| Taxes | 450/3 | €8,751 | €7,616 | -€1,135 | -13.0% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €611 | +€379 | +163% |
| Other operating charges | 640/8 | €204 | €610 | +€405 | +198% |
| Gross operating margin | 9900 | €26,165 | €80,753 | +€54,588 | +209% |
| Operating profit (loss) | 9901 | €25,729 | €79,532 | +€53,804 | +209% |
| Financial income | 75/76B | €1,104 | €10 | -€1,094 | -99.1% |
| Recurring financial income | 75 | €1,104 | €10 | -€1,094 | -99.1% |
| Financial charges | 65/66B | €135 | €151 | +€16 | +11.9% |
| Recurring financial charges | 65 | €135 | €151 | +€16 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €26,698 | €79,391 | +€52,693 | +197% |
| Income taxes | 67/77 | €6,228 | €15,967 | +€9,739 | +156% |
| Profit (loss) for the period | 9904 | €20,470 | €63,424 | +€42,954 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €20,470 | €63,424 | +€42,954 | +210% |
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 27 October 2026 via checked.be.