i-TWOMEDIA: 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-TWOMEDIA
Largest movements
- Deferred charges and accrued income -€74,324
no longer reported in 2024 (was €74,324)
- Cash +€69,434
up €69,434 (+191%), from €36,293 to €105,727
mainly Deferred charges and accrued income (+€74,324) and Net result for the year (+€33,152)
- Receivables within one year +€42,273
up €42,273 (+108%), from €39,054 to €81,327
of which Other amounts receivable: +€32,004
- Tangible fixed assets +€10,513
up €10,513 (+281%), from €3,747 to €14,260
of which Other tangible fixed assets: +€6,941
- Reserves +€33,152
up €33,152 (+51.2%), from €64,748 to €97,900
of which Distributable reserves: +€34,502
- Tax, wage and social debts +€15,205
up €15,205 (+50.3%), from €30,228 to €45,433
- Other debts -€9,999
down €9,999 (-40.0%), from €25,000 to €15,001
- Trade debts +€9,538
up €9,538 (+224%), from €4,258 to €13,796
- Gross operating margin -€29,447
down €29,447 (-36.5%), from €80,660 to €51,213
- Taxes -€4,371
down €4,371 (-22.4%), from €19,515 to €15,144
- Depreciation +€1,819
up €1,819 (+164%), from €1,110 to €2,929
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,418 | €201,314 | +€47,896 | +31.2% |
| Fixed assets | 21/28 | €3,747 | €14,260 | +€10,513 | +281% |
| Tangible fixed assets | 22/27 | €3,747 | €14,260 | +€10,513 | +281% |
| Furniture and vehicles | 24 | €3,747 | €7,319 | +€3,572 | +95.3% |
| Other tangible fixed assets | 26 | - | €6,941 | +€6,941 | |
| Current assets | 29/58 | €149,671 | €187,054 | +€37,383 | +25.0% |
| Amounts receivable within one year | 40/41 | €39,054 | €81,327 | +€42,273 | +108% |
| Trade receivables | 40 | €27,029 | €37,298 | +€10,269 | +38.0% |
| Other amounts receivable | 41 | €12,025 | €44,029 | +€32,004 | +266% |
| Cash at bank and in hand | 54/58 | €36,293 | €105,727 | +€69,434 | +191% |
| Deferred charges and accrued income | 490/1 | €74,324 | - | -€74,324 | |
| Total equity and liabilities | 10/49 | €153,418 | €201,314 | +€47,896 | +31.2% |
| Equity | 10/15 | €93,932 | €127,084 | +€33,152 | +35.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,748 | €97,900 | +€33,152 | +51.2% |
| Non-distributable reserves | 130/1 | €1,350 | - | -€1,350 | |
| Reserves not available under the articles | 1311 | €1,350 | - | -€1,350 | |
| Distributable reserves | 133 | €63,398 | €97,900 | +€34,502 | +54.4% |
| Profit (loss) carried forward | 14 | €22,984 | €22,984 | = | 0.0% |
| Amounts payable | 17/49 | €59,486 | €74,230 | +€14,744 | +24.8% |
| Amounts payable within one year | 42/48 | €59,486 | €74,230 | +€14,744 | +24.8% |
| Trade debts | 44 | €4,258 | €13,796 | +€9,538 | +224% |
| Suppliers | 440/4 | €4,258 | €13,796 | +€9,538 | +224% |
| Taxes, remuneration and social security | 45 | €30,228 | €45,433 | +€15,205 | +50.3% |
| Taxes | 450/3 | €30,228 | €45,433 | +€15,205 | +50.3% |
| Other amounts payable | 47/48 | €25,000 | €15,001 | -€9,999 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €2,929 | +€1,819 | +164% |
| Other operating charges | 640/8 | €132 | €140 | +€8 | +6.1% |
| Gross operating margin | 9900 | €80,660 | €51,213 | -€29,447 | -36.5% |
| Operating profit (loss) | 9901 | €79,418 | €48,144 | -€31,274 | -39.4% |
| Financial income | 75/76B | €4 | €416 | +€412 | +10,300% |
| Recurring financial income | 75 | €4 | €416 | +€412 | +10,300% |
| Financial charges | 65/66B | €181 | €264 | +€83 | +45.9% |
| Recurring financial charges | 65 | €181 | €264 | +€83 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | €79,241 | €48,296 | -€30,945 | -39.1% |
| Income taxes | 67/77 | €19,515 | €15,144 | -€4,371 | -22.4% |
| Profit (loss) for the period | 9904 | €59,726 | €33,152 | -€26,574 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,726 | €33,152 | -€26,574 | -44.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.