IT CLOUD & SERVICES: what changed
IT CLOUD & SERVICES
Largest movements
- Cash +€2,886
up €2,886 (+908%), from €318 to €3,203
mainly Debts after one year (+€29,371) and Current portion of long-term debt (+€10,288)
- Tangible fixed assets -€1,241
down €1,241 (-60.3%), from €2,056 to €816
- Receivables within one year -€1,015
down €1,015 (-1.4%), from €71,643 to €70,628
of which Trade receivables: -€6,175
- Deferred charges and accrued income -€800
no longer reported in 2025 (was €800)
- Profit (loss) carried forward -€37,065
down €37,065 (-86.8%), from €42,710 to €5,645
- Debts after one year +€29,371
new in 2025: €29,371
- Current portion of long-term debt +€10,288
up €10,288 (+182%), from €5,663 to €15,951
- Other debts +€7,567
up €7,567 (+504%), from €1,501 to €9,067
- Tax, wage and social debts -€6,106
down €6,106 (-73.3%), from €8,326 to €2,220
of which Taxes: -€6,378
- Gross operating margin -€41,587
down €41,587, from €10,880 to -€30,707
- Taxes -€3,766
down €3,766 (-81.8%), from €4,606 to €840
- Financial charges +€1,692
up €1,692 (+124%), from €1,364 to €3,056
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,059 | €74,889 | -€169 | -0.2% |
| Fixed assets | 21/28 | €2,298 | €1,058 | -€1,241 | -54.0% |
| Tangible fixed assets | 22/27 | €2,056 | €816 | -€1,241 | -60.3% |
| Furniture and vehicles | 24 | €2,056 | €816 | -€1,241 | -60.3% |
| Financial fixed assets | 28 | €242 | €242 | = | 0.0% |
| Current assets | 29/58 | €72,760 | €73,831 | +€1,071 | +1.5% |
| Amounts receivable within one year | 40/41 | €71,643 | €70,628 | -€1,015 | -1.4% |
| Trade receivables | 40 | €70,249 | €64,074 | -€6,175 | -8.8% |
| Other amounts receivable | 41 | €1,394 | €6,554 | +€5,160 | +370% |
| Cash at bank and in hand | 54/58 | €318 | €3,203 | +€2,886 | +908% |
| Deferred charges and accrued income | 490/1 | €800 | - | -€800 | |
| Total equity and liabilities | 10/49 | €75,059 | €74,889 | -€169 | -0.2% |
| Equity | 10/15 | €55,219 | €18,154 | -€37,065 | -67.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €109 | €109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €109 | - | -€109 | |
| Reserves not available under the articles | 1311 | €109 | - | -€109 | |
| Distributable reserves | 133 | - | €109 | +€109 | |
| Profit (loss) carried forward | 14 | €42,710 | €5,645 | -€37,065 | -86.8% |
| Amounts payable | 17/49 | €19,840 | €56,735 | +€36,895 | +186% |
| Amounts payable after more than one year | 17 | - | €29,371 | +€29,371 | |
| Financial debts | 170/4 | - | €29,371 | +€29,371 | |
| Amounts payable within one year | 42/48 | €19,522 | €27,365 | +€7,843 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €5,663 | €15,951 | +€10,288 | +182% |
| Financial debts | 43 | €2,274 | - | -€2,274 | |
| Credit institutions | 430/8 | €2,274 | - | -€2,274 | |
| Trade debts | 44 | €1,759 | €126 | -€1,632 | -92.8% |
| Suppliers | 440/4 | €1,759 | €126 | -€1,632 | -92.8% |
| Taxes, remuneration and social security | 45 | €8,326 | €2,220 | -€6,106 | -73.3% |
| Taxes | 450/3 | €7,638 | €1,260 | -€6,378 | -83.5% |
| Remuneration and social security | 454/9 | €688 | €960 | +€272 | +39.5% |
| Other amounts payable | 47/48 | €1,501 | €9,067 | +€7,567 | +504% |
| Accrued charges and deferred income | 492/3 | €318 | - | -€318 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,539 | €1,241 | -€298 | -19.4% |
| Other operating charges | 640/8 | €1,126 | €1,233 | +€107 | +9.5% |
| Gross operating margin | 9900 | €10,880 | -€30,707 | -€41,587 | |
| Operating profit (loss) | 9901 | €8,216 | -€33,181 | -€41,396 | |
| Financial income | 75/76B | €1 | €12 | +€11 | +1,120% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +1,120% |
| Financial charges | 65/66B | €1,364 | €3,056 | +€1,692 | +124% |
| Recurring financial charges | 65 | €1,364 | €3,056 | +€1,692 | +124% |
| Profit (loss) for the period before taxes | 9903 | €6,852 | -€36,225 | -€43,077 | |
| Income taxes | 67/77 | €4,606 | €840 | -€3,766 | -81.8% |
| Profit (loss) for the period | 9904 | €2,246 | -€37,065 | -€39,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,246 | -€37,065 | -€39,310 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.