Trick 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.
Trick IT
Largest movements
- Cash +€67,029
up €67,029 (+83.1%), from €80,648 to €147,678
mainly Other debts (+€51,485) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€2,936
down €2,936 (-10.2%), from €28,826 to €25,890
of which Furniture and vehicles: -€3,727
- Other debts +€51,485
up €51,485 (+219%), from €23,529 to €75,014
- Reserves -€38,688
down €38,688 (-30.7%), from €125,926 to €87,238
- Tax, wage and social debts +€2,352
up €2,352 (+59.1%), from €3,979 to €6,331
of which Taxes: +€2,244
- Gross operating margin +€3,903
up €3,903 (+8.3%), from €47,281 to €51,185
- Depreciation +€3,204
up €3,204 (+120%), from €2,661 to €5,865
- Financial income +€1,729
new in 2025: €1,729
- Taxes +€844
up €844 (+9.4%), from €9,013 to €9,857
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 | €172,333 | €187,250 | +€14,917 | +8.7% |
| Fixed assets | 21/28 | €28,826 | €25,890 | -€2,936 | -10.2% |
| Tangible fixed assets | 22/27 | €28,826 | €25,890 | -€2,936 | -10.2% |
| Land and buildings | 22 | €20,347 | €21,138 | +€791 | +3.9% |
| Furniture and vehicles | 24 | €8,479 | €4,752 | -€3,727 | -44.0% |
| Current assets | 29/58 | €143,508 | €161,360 | +€17,853 | +12.4% |
| Stocks and contracts in progress | 3 | €797 | €797 | = | 0.0% |
| Stocks | 30/36 | €797 | €797 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,925 | €11,559 | +€633 | +5.8% |
| Trade receivables | 40 | €10,057 | €11,072 | +€1,015 | +10.1% |
| Other amounts receivable | 41 | €869 | €487 | -€382 | -43.9% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €80,648 | €147,678 | +€67,029 | +83.1% |
| Deferred charges and accrued income | 490/1 | €1,137 | €1,327 | +€190 | +16.7% |
| Total equity and liabilities | 10/49 | €172,333 | €187,250 | +€14,917 | +8.7% |
| Equity | 10/15 | €144,526 | €105,838 | -€38,688 | -26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,926 | €87,238 | -€38,688 | -30.7% |
| Distributable reserves | 133 | €125,926 | €87,238 | -€38,688 | -30.7% |
| Amounts payable | 17/49 | €27,808 | €81,412 | +€53,604 | +193% |
| Amounts payable within one year | 42/48 | €27,789 | €81,412 | +€53,623 | +193% |
| Trade debts | 44 | €281 | €67 | -€214 | -76.1% |
| Suppliers | 440/4 | €281 | €67 | -€214 | -76.1% |
| Taxes, remuneration and social security | 45 | €3,979 | €6,331 | +€2,352 | +59.1% |
| Taxes | 450/3 | €1,295 | €3,540 | +€2,244 | +173% |
| Remuneration and social security | 454/9 | €2,683 | €2,791 | +€108 | +4.0% |
| Other amounts payable | 47/48 | €23,529 | €75,014 | +€51,485 | +219% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,661 | €5,865 | +€3,204 | +120% |
| Other operating charges | 640/8 | €695 | €822 | +€127 | +18.3% |
| Gross operating margin | 9900 | €47,281 | €51,185 | +€3,903 | +8.3% |
| Operating profit (loss) | 9901 | €43,925 | €44,498 | +€572 | +1.3% |
| Financial income | 75/76B | - | €1,729 | +€1,729 | |
| Recurring financial income | 75 | - | €1,729 | +€1,729 | |
| Financial charges | 65/66B | €180 | €57 | -€122 | -68.1% |
| Recurring financial charges | 65 | €180 | €57 | -€122 | -68.1% |
| Profit (loss) for the period before taxes | 9903 | €43,746 | €46,169 | +€2,424 | +5.5% |
| Income taxes | 67/77 | €9,013 | €9,857 | +€844 | +9.4% |
| Profit (loss) for the period | 9904 | €34,733 | €36,313 | +€1,580 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,733 | €36,313 | +€1,580 | +4.5% |
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 19 October 2026 via checked.be.