B_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.
B_IT
Largest movements
- Cash -€26,007
down €26,007 (-72.1%), from €36,046 to €10,039
mainly Net result for the year (-€37,031) and Debts after one year (-€6,266)
- Receivables within one year -€17,468
down €17,468 (-44.8%), from €39,004 to €21,536
of which Other amounts receivable: -€15,094
- Tangible fixed assets +€1,678
up €1,678 (+83.5%), from €2,008 to €3,686
of which Furniture and vehicles: +€2,495
- Profit (loss) carried forward -€37,031
down €37,031 (-51.7%), from €71,606 to €34,574
- Debts after one year -€6,266
down €6,266 (-40.1%), from €15,638 to €9,372
- Tax, wage and social debts -€3,844
down €3,844 (-47.5%), from €8,094 to €4,249
- Other debts +€3,516
new in 2025: €3,516
- Gross operating margin -€44,759
down €44,759, from €13,471 to -€31,288
- Financial income -€2,058
down €2,058 (-99.6%), from €2,067 to €9
- Financial charges -€1,880
down €1,880 (-37.5%), from €5,008 to €3,128
- Taxes -€1,844
down €1,844 (-91.8%), from €2,009 to €165
- Other operating charges +€437
up €437 (+875%), from €50 to €487
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 | €116,851 | €74,902 | -€41,949 | -35.9% |
| Fixed assets | 21/28 | €27,658 | €29,336 | +€1,678 | +6.1% |
| Tangible fixed assets | 22/27 | €2,008 | €3,686 | +€1,678 | +83.5% |
| Furniture and vehicles | 24 | €684 | €3,179 | +€2,495 | +365% |
| Leasing and similar rights | 25 | €1,324 | €506 | -€818 | -61.8% |
| Financial fixed assets | 28 | €25,650 | €25,650 | = | 0.0% |
| Current assets | 29/58 | €89,192 | €45,566 | -€43,626 | -48.9% |
| Amounts receivable within one year | 40/41 | €39,004 | €21,536 | -€17,468 | -44.8% |
| Trade receivables | 40 | €19,919 | €17,545 | -€2,374 | -11.9% |
| Other amounts receivable | 41 | €19,085 | €3,991 | -€15,094 | -79.1% |
| Cash at bank and in hand | 54/58 | €36,046 | €10,039 | -€26,007 | -72.1% |
| Deferred charges and accrued income | 490/1 | €14,142 | €13,991 | -€151 | -1.1% |
| Total equity and liabilities | 10/49 | €116,851 | €74,902 | -€41,949 | -35.9% |
| Equity | 10/15 | €84,897 | €47,865 | -€37,031 | -43.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €891 | €891 | = | 0.0% |
| Non-distributable reserves | 130/1 | €891 | €891 | = | 0.0% |
| Reserves not available under the articles | 1311 | €891 | €891 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,606 | €34,574 | -€37,031 | -51.7% |
| Amounts payable | 17/49 | €31,954 | €27,037 | -€4,917 | -15.4% |
| Amounts payable after more than one year | 17 | €15,638 | €9,372 | -€6,266 | -40.1% |
| Financial debts | 170/4 | €15,638 | €9,372 | -€6,266 | -40.1% |
| Amounts payable within one year | 42/48 | €16,316 | €16,977 | +€661 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €5,990 | €6,266 | +€275 | +4.6% |
| Trade debts | 44 | €2,232 | €2,946 | +€714 | +32.0% |
| Suppliers | 440/4 | €2,232 | €2,946 | +€714 | +32.0% |
| Taxes, remuneration and social security | 45 | €8,094 | €4,249 | -€3,844 | -47.5% |
| Taxes | 450/3 | €8,094 | €4,249 | -€3,844 | -47.5% |
| Other amounts payable | 47/48 | - | €3,516 | +€3,516 | |
| Accrued charges and deferred income | 492/3 | - | €688 | +€688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,194 | €1,972 | -€223 | -10.2% |
| Other operating charges | 640/8 | €50 | €487 | +€437 | +875% |
| Gross operating margin | 9900 | €13,471 | -€31,288 | -€44,759 | |
| Operating profit (loss) | 9901 | €11,227 | -€33,747 | -€44,974 | |
| Financial income | 75/76B | €2,067 | €9 | -€2,058 | -99.6% |
| Recurring financial income | 75 | €2,067 | €9 | -€2,058 | -99.6% |
| Financial charges | 65/66B | €5,008 | €3,128 | -€1,880 | -37.5% |
| Recurring financial charges | 65 | €5,008 | €3,128 | -€1,880 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €8,286 | -€36,866 | -€45,152 | |
| Income taxes | 67/77 | €2,009 | €165 | -€1,844 | -91.8% |
| Profit (loss) for the period | 9904 | €6,277 | -€37,031 | -€43,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,277 | -€37,031 | -€43,308 |
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 1 November 2026 via checked.be.