IT-BUCK: what changed
Two fiscal 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.
IT-BUCK
Largest movements
- Cash +€18,928
up €18,928 (+32.6%), from €58,097 to €77,025
mainly Provisions (+€34,790) and Depreciation (+€12,929)
- Tangible fixed assets -€12,929
down €12,929 (-29.1%), from €44,449 to €31,520
- Receivables within one year -€1,367
down €1,367 (-7.1%), from €19,247 to €17,880
of which Trade receivables: -€1,612
- Provisions +€34,790
new in 2025: €34,790
- Profit (loss) carried forward -€23,858
down €23,858 (-35.5%), from €67,115 to €43,257
- Debts after one year -€10,183
down €10,183 (-32.0%), from €31,846 to €21,663
- Tax, wage and social debts +€2,299
up €2,299 (+24.6%), from €9,331 to €11,629
- Trade debts +€1,722
up €1,722 (+84.2%), from €2,046 to €3,769
- Provisions +€34,790
new in 2025: €34,790
- Gross operating margin +€2,797
up €2,797 (+9.8%), from €28,583 to €31,380
- Depreciation -€1,652
down €1,652 (-11.3%), from €14,581 to €12,929
- Taxes +€1,230
up €1,230 (+33.1%), from €3,718 to €4,949
- Other operating charges -€689
down €689 (-30.3%), from €2,277 to €1,588
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.
Cash bridge derived
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 | €125,116 | €130,291 | +€5,175 | +4.1% |
| Fixed assets | 21/28 | €44,449 | €31,520 | -€12,929 | -29.1% |
| Tangible fixed assets | 22/27 | €44,449 | €31,520 | -€12,929 | -29.1% |
| Furniture and vehicles | 24 | €44,449 | €31,520 | -€12,929 | -29.1% |
| Current assets | 29/58 | €80,667 | €98,771 | +€18,104 | +22.4% |
| Amounts receivable within one year | 40/41 | €19,247 | €17,880 | -€1,367 | -7.1% |
| Trade receivables | 40 | €14,623 | €13,011 | -€1,612 | -11.0% |
| Other amounts receivable | 41 | €4,623 | €4,869 | +€245 | +5.3% |
| Cash at bank and in hand | 54/58 | €58,097 | €77,025 | +€18,928 | +32.6% |
| Deferred charges and accrued income | 490/1 | €3,323 | €3,866 | +€543 | +16.3% |
| Total equity and liabilities | 10/49 | €125,116 | €130,291 | +€5,175 | +4.1% |
| Equity | 10/15 | €72,115 | €48,257 | -€23,858 | -33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,115 | €43,257 | -€23,858 | -35.5% |
| Provisions and deferred taxes | 16 | - | €34,790 | +€34,790 | |
| Provisions for liabilities and charges | 160/5 | - | €34,790 | +€34,790 | |
| Other liabilities and charges | 164/5 | - | €34,790 | +€34,790 | |
| Amounts payable | 17/49 | €53,001 | €47,244 | -€5,757 | -10.9% |
| Amounts payable after more than one year | 17 | €31,846 | €21,663 | -€10,183 | -32.0% |
| Financial debts | 170/4 | €31,846 | €21,663 | -€10,183 | -32.0% |
| Amounts payable within one year | 42/48 | €21,151 | €25,581 | +€4,430 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €9,774 | €10,183 | +€409 | +4.2% |
| Trade debts | 44 | €2,046 | €3,769 | +€1,722 | +84.2% |
| Suppliers | 440/4 | €2,046 | €3,769 | +€1,722 | +84.2% |
| Taxes, remuneration and social security | 45 | €9,331 | €11,629 | +€2,299 | +24.6% |
| Taxes | 450/3 | €9,331 | €11,629 | +€2,299 | +24.6% |
| Accrued charges and deferred income | 492/3 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,581 | €12,929 | -€1,652 | -11.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €34,790 | +€34,790 | |
| Other operating charges | 640/8 | €2,277 | €1,588 | -€689 | -30.3% |
| Gross operating margin | 9900 | €28,583 | €31,380 | +€2,797 | +9.8% |
| Operating profit (loss) | 9901 | €11,724 | -€17,927 | -€29,652 | |
| Financial income | 75/76B | €432 | €671 | +€239 | +55.2% |
| Recurring financial income | 75 | €432 | €671 | +€239 | +55.2% |
| Financial charges | 65/66B | €2,069 | €1,652 | -€417 | -20.1% |
| Recurring financial charges | 65 | €2,069 | €1,652 | -€417 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €10,088 | -€18,909 | -€28,997 | |
| Income taxes | 67/77 | €3,718 | €4,949 | +€1,230 | +33.1% |
| Profit (loss) for the period | 9904 | €6,369 | -€23,858 | -€30,227 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,369 | -€23,858 | -€30,227 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.