IT2B: 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.
IT2B
Largest movements
- Current investments -€25,865
down €25,865 (-99.9%), from €25,900 to €35
- Cash -€12,041
down €12,041 (-52.0%), from €23,162 to €11,121
mainly Contributions, distributions and other (-€25,300) and Other debts (-€24,145)
- Tangible fixed assets -€11,058
down €11,058 (-29.3%), from €37,693 to €26,635
- Deferred charges and accrued income -€4,908
down €4,908 (-71.8%), from €6,838 to €1,930
- Receivables within one year -€2,405
down €2,405 (-18.4%), from €13,081 to €10,676
of which Trade receivables: -€1,454
- Other debts -€24,145
down €24,145 (-53.3%), from €45,272 to €21,127
- Debts after one year -€23,555
no longer reported in 2025 (was €23,555)
- Current portion of long-term debt -€9,434
no longer reported in 2025 (was €9,434)
- Tax, wage and social debts +€1,596
up €1,596 (+32.0%), from €4,991 to €6,587
of which Remuneration and social security: +€1,000
- Trade debts -€1,320
down €1,320 (-54.0%), from €2,445 to €1,125
- Gross operating margin -€7,405
down €7,405 (-13.8%), from €53,575 to €46,171
- Taxes -€1,619
down €1,619 (-19.1%), from €8,482 to €6,862
- Financial charges -€739
down €739 (-39.7%), from €1,860 to €1,121
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 | €106,674 | €50,397 | -€56,277 | -52.8% |
| Fixed assets | 21/28 | €37,693 | €26,635 | -€11,058 | -29.3% |
| Tangible fixed assets | 22/27 | €37,693 | €26,635 | -€11,058 | -29.3% |
| Furniture and vehicles | 24 | €37,693 | €26,635 | -€11,058 | -29.3% |
| Current assets | 29/58 | €68,981 | €23,763 | -€45,219 | -65.6% |
| Amounts receivable within one year | 40/41 | €13,081 | €10,676 | -€2,405 | -18.4% |
| Trade receivables | 40 | €12,112 | €10,658 | -€1,454 | -12.0% |
| Other amounts receivable | 41 | €969 | €19 | -€951 | -98.1% |
| Current investments | 50/53 | €25,900 | €35 | -€25,865 | -99.9% |
| Cash at bank and in hand | 54/58 | €23,162 | €11,121 | -€12,041 | -52.0% |
| Deferred charges and accrued income | 490/1 | €6,838 | €1,930 | -€4,908 | -71.8% |
| Total equity and liabilities | 10/49 | €106,674 | €50,397 | -€56,277 | -52.8% |
| Equity | 10/15 | €20,921 | €21,161 | +€240 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,321 | €2,561 | +€240 | +10.3% |
| Distributable reserves | 133 | €2,321 | €2,561 | +€240 | +10.3% |
| Amounts payable | 17/49 | €85,753 | €29,236 | -€56,517 | -65.9% |
| Amounts payable after more than one year | 17 | €23,555 | - | -€23,555 | |
| Financial debts | 170/4 | €23,555 | - | -€23,555 | |
| Amounts payable within one year | 42/48 | €62,143 | €29,076 | -€33,067 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €9,434 | - | -€9,434 | |
| Financial debts | 43 | - | €237 | +€237 | |
| Credit institutions | 430/8 | - | €237 | +€237 | |
| Trade debts | 44 | €2,445 | €1,125 | -€1,320 | -54.0% |
| Suppliers | 440/4 | €2,445 | €1,125 | -€1,320 | -54.0% |
| Taxes, remuneration and social security | 45 | €4,991 | €6,587 | +€1,596 | +32.0% |
| Taxes | 450/3 | €4,991 | €5,587 | +€596 | +11.9% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €45,272 | €21,127 | -€24,145 | -53.3% |
| Accrued charges and deferred income | 492/3 | €55 | €160 | +€105 | +190.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,917 | €11,704 | -€213 | -1.8% |
| Other operating charges | 640/8 | €196 | €201 | +€6 | +2.9% |
| Non-recurring operating charges | 66A | - | €873 | +€873 | |
| Gross operating margin | 9900 | €53,575 | €46,171 | -€7,405 | -13.8% |
| Operating profit (loss) | 9901 | €41,462 | €33,392 | -€8,071 | -19.5% |
| Financial income | 75/76B | €630 | €131 | -€498 | -79.1% |
| Recurring financial income | 75 | €630 | €131 | -€498 | -79.1% |
| Financial charges | 65/66B | €1,860 | €1,121 | -€739 | -39.7% |
| Recurring financial charges | 65 | €1,860 | €1,121 | -€739 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €40,232 | €32,402 | -€7,830 | -19.5% |
| Income taxes | 67/77 | €8,482 | €6,862 | -€1,619 | -19.1% |
| Profit (loss) for the period | 9904 | €31,751 | €25,540 | -€6,211 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,751 | €25,540 | -€6,211 | -19.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.