V-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.
What changed
V-IT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€783,373
2024 · €913,667-€130,294
Equity
€3.1m
2024 · €2.7m+€313,373
Cash
€7,659
2024 · €17,124-€9,466
Balance sheet total
€6.2m
2024 · €6.1m+€165,980
Largest movements
Assets
- Receivables within one year +€156,117
up €156,117 (+2.6%), from €6.0m to €6.2m
of which Other amounts receivable: +€1.6m
Equity and liabilities
- Reserves +€314,250
up €314,250 (+11.7%), from €2.7m to €3.0m
of which Distributable reserves: +€419,500
- Other debts -€227,814
down €227,814 (-83.8%), from €271,958 to €44,144
- Trade debts +€97,658
up €97,658 (+3.7%), from €2.7m to €2.8m
Income statement
- Goods and materials -€24.4m
no longer reported in 2025 (was €24.4m)
- Gross operating margin +€1.5m
new in 2025: €1.5m
- Services and other goods -€1.1m
no longer reported in 2025 (was €1.1m)
- Turnover -€1.1m
down €1.1m (-4.0%), from €27.1m to €26.0m
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.
Result 2024
€913,667
Turnover
-€1.1m
Other operating income
-€43,010
Goods and materials
+€24.4m
Services and other goods
+€1.1m
Staff costs
-€5,406
Depreciation
+€3,331
Write-downs
-€208
Other operating charges
+€599
Other operating items
-€24.6m
Financial income
+€18,575
Financial charges
-€1,683
Taxes
+€90,003
Result 2025
€783,373
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€460,534
Investment
€0
Financing
-€470,000
Cash 2024
€17,124
From operations (derived)
+€460,534
Net result for the year
+€783,373
Depreciation
+€5,407
Receivables within one year
-€156,117
Deferred charges and accrued income
-€24,736
Provisions
+€208
Trade debts
+€97,658
Tax, wage and social debts
-€17,444
Other debts
-€227,814
Financing
-€470,000
Contributions, distributions and other
-€470,000
Cash 2025
€7,659
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,050,452 | €6,216,432 | +€165,980 | +2.7% |
| Fixed assets | 21/28 | €12,262 | €6,855 | -€5,407 | -44.1% |
| Intangible fixed assets | 21 | €2,962 | €1,732 | -€1,230 | -41.5% |
| Tangible fixed assets | 22/27 | €6,899 | €2,722 | -€4,177 | -60.5% |
| Plant, machinery and equipment | 23 | €5,336 | €1,734 | -€3,602 | -67.5% |
| Furniture and vehicles | 24 | €1,563 | €988 | -€575 | -36.8% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,400 | - | -€2,400 | |
| Amounts receivable and cash guarantees | 285/8 | €2,400 | - | -€2,400 | |
| Current assets | 29/58 | €6,038,190 | €6,209,577 | +€171,387 | +2.8% |
| Amounts receivable within one year | 40/41 | €6,007,402 | €6,163,519 | +€156,117 | +2.6% |
| Trade receivables | 40 | €4,590,849 | €3,161,966 | -€1.4m | -31.1% |
| Other amounts receivable | 41 | €1,416,553 | €3,001,552 | +€1.6m | +112% |
| Cash at bank and in hand | 54/58 | €17,124 | €7,659 | -€9,466 | -55.3% |
| Deferred charges and accrued income | 490/1 | €13,664 | €38,400 | +€24,736 | +181% |
| Total equity and liabilities | 10/49 | €6,050,452 | €6,216,432 | +€165,980 | +2.7% |
| Equity | 10/15 | €2,747,514 | €3,060,887 | +€313,373 | +11.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,684,530 | €2,998,780 | +€314,250 | +11.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €357,850 | €252,600 | -€105,250 | -29.4% |
| Distributable reserves | 133 | €2,320,480 | €2,739,980 | +€419,500 | +18.1% |
| Profit (loss) carried forward | 14 | €984 | €107 | -€877 | -89.1% |
| Provisions and deferred taxes | 16 | - | €208 | +€208 | |
| Provisions for liabilities and charges | 160/5 | - | €208 | +€208 | |
| Pensions and similar obligations | 160 | - | €208 | +€208 | |
| Amounts payable | 17/49 | €3,302,937 | €3,155,337 | -€147,601 | -4.5% |
| Amounts payable within one year | 42/48 | €3,302,937 | €3,155,337 | -€147,601 | -4.5% |
| Trade debts | 44 | €2,665,934 | €2,763,592 | +€97,658 | +3.7% |
| Suppliers | 440/4 | €2,665,934 | €2,763,592 | +€97,658 | +3.7% |
| Taxes, remuneration and social security | 45 | €365,046 | €347,601 | -€17,444 | -4.8% |
| Taxes | 450/3 | €315,965 | €308,668 | -€7,298 | -2.3% |
| Remuneration and social security | 454/9 | €49,080 | €38,934 | -€10,146 | -20.7% |
| Other amounts payable | 47/48 | €271,958 | €44,144 | -€227,814 | -83.8% |
| Operating income | 70/76A | €27,166,291 | - | -€27.2m | |
| Turnover | 70 | €27,123,282 | €26,049,087 | -€1.1m | -4.0% |
| Other operating income | 74 | €43,010 | - | -€43,010 | |
| Operating charges | 60/66A | €25,930,839 | - | -€25.9m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €24,599,939 | +€24.6m | |
| Goods for resale, raw materials and consumables | 60 | €24,413,549 | - | -€24.4m | |
| Purchases | 600/8 | €24,413,549 | - | -€24.4m | |
| Services and other goods | 61 | €1,075,754 | - | -€1.1m | |
| Remuneration, social security and pensions | 62 | €421,909 | €427,315 | +€5,406 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,738 | €5,407 | -€3,331 | -38.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €208 | +€208 | |
| Other operating charges | 640/8 | €3,932 | €3,333 | -€599 | -15.2% |
| Non-recurring operating charges | 66A | €6,958 | €44,144 | +€37,186 | +534% |
| Gross operating margin | 9900 | - | €1,478,668 | +€1.5m | |
| Operating profit (loss) | 9901 | €1,235,452 | €998,262 | -€237,189 | -19.2% |
| Financial income | 75/76B | €4,905 | €23,480 | +€18,575 | +379% |
| Recurring financial income | 75 | €4,905 | €23,480 | +€18,575 | +379% |
| Income from current assets | 751 | €4,888 | - | -€4,888 | |
| Other financial income | 752/9 | €16 | - | -€16 | |
| Financial charges | 65/66B | €10,654 | €12,337 | +€1,683 | +15.8% |
| Recurring financial charges | 65 | €10,654 | €12,337 | +€1,683 | +15.8% |
| Debt charges | 650 | €10,538 | - | -€10,538 | |
| Other financial charges | 652/9 | €116 | - | -€116 | |
| Profit (loss) for the period before taxes | 9903 | €1,229,703 | €1,009,405 | -€220,297 | -17.9% |
| Income taxes | 67/77 | €316,035 | €226,032 | -€90,003 | -28.5% |
| Taxes | 670/3 | €316,035 | - | -€316,035 | |
| Profit (loss) for the period | 9904 | €913,667 | €783,373 | -€130,294 | -14.3% |
| Transfer from tax-exempt reserves | 789 | €117,880 | €210,500 | +€92,620 | +78.6% |
| Transfer to tax-exempt reserves | 689 | €147,350 | €105,250 | -€42,100 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €884,197 | €888,623 | +€4,426 | +0.5% |
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 17 October 2026 via checked.be.