I.T.K.: 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.
I.T.K.
Largest movements
- Cash +€57,378
up €57,378 (+78.5%), from €73,113 to €130,491
mainly Other debts (+€36,847) and Tax, wage and social debts (+€14,361)
- Other debts +€36,847
up €36,847 (+3,095%), from €1,191 to €38,037
- Tax, wage and social debts +€14,361
up €14,361 (+120%), from €12,000 to €26,361
of which Remuneration and social security: +€12,000
- Reserves +€6,111
up €6,111 (+98.6%), from €6,200 to €12,311
of which Distributable reserves: +€6,111
- Taxes -€5,177
down €5,177, from €4,181 to -€996
- Other operating charges -€3,010
down €3,010 (-88.6%), from €3,397 to €387
- Gross operating margin -€303
down €303 (-4.8%), from €6,346 to €6,043
- Financial income +€162
new in 2025: €162
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 | €165,841 | €222,569 | +€56,728 | +34.2% |
| Fixed assets | 21/28 | €42,728 | €42,078 | -€650 | -1.5% |
| Tangible fixed assets | 22/27 | €42,728 | €42,078 | -€650 | -1.5% |
| Land and buildings | 22 | €40,778 | €40,778 | = | 0.0% |
| Furniture and vehicles | 24 | €1,950 | €1,300 | -€650 | -33.3% |
| Current assets | 29/58 | €123,113 | €180,491 | +€57,378 | +46.6% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,113 | €130,491 | +€57,378 | +78.5% |
| Total equity and liabilities | 10/49 | €165,841 | €222,569 | +€56,728 | +34.2% |
| Equity | 10/15 | €148,991 | €155,102 | +€6,111 | +4.1% |
| 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% |
| Revaluation surpluses | 12 | €51,688 | €51,688 | = | 0.0% |
| Reserves | 13 | €6,200 | €12,311 | +€6,111 | +98.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | - | €6,111 | +€6,111 | |
| Profit (loss) carried forward | 14 | €29,103 | €29,103 | = | 0.0% |
| Amounts payable | 17/49 | €16,850 | €67,467 | +€50,618 | +300% |
| Amounts payable after more than one year | 17 | €3,069 | €3,069 | = | 0.0% |
| Other amounts payable | 178/9 | €3,069 | €3,069 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,781 | €64,398 | +€50,618 | +367% |
| Trade debts | 44 | €590 | - | -€590 | |
| Suppliers | 440/4 | €590 | - | -€590 | |
| Taxes, remuneration and social security | 45 | €12,000 | €26,361 | +€14,361 | +120% |
| Taxes | 450/3 | - | €2,361 | +€2,361 | |
| Remuneration and social security | 454/9 | €12,000 | €24,000 | +€12,000 | +100% |
| Other amounts payable | 47/48 | €1,191 | €38,037 | +€36,847 | +3,095% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | €650 | = | 0.0% |
| Other operating charges | 640/8 | €3,397 | €387 | -€3,010 | -88.6% |
| Gross operating margin | 9900 | €6,346 | €6,043 | -€303 | -4.8% |
| Operating profit (loss) | 9901 | €2,298 | €5,005 | +€2,707 | +118% |
| Financial income | 75/76B | - | €162 | +€162 | |
| Recurring financial income | 75 | - | €162 | +€162 | |
| Financial charges | 65/66B | €58 | €53 | -€5 | -7.8% |
| Recurring financial charges | 65 | €58 | €53 | -€5 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €2,241 | €5,114 | +€2,874 | +128% |
| Income taxes | 67/77 | €4,181 | -€996 | -€5,177 | |
| Profit (loss) for the period | 9904 | -€1,941 | €6,111 | +€8,051 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,941 | €6,111 | +€8,051 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.