ITACHION: 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.
ITACHION
Largest movements
- Cash +€13,581
up €13,581 (+171.1%), from €7,938 to €21,518
mainly Other debts (+€136,314) and Trade debts (+€19,879)
- Tangible fixed assets -€10,455
down €10,455 (-6.0%), from €175,210 to €164,755
of which Land and buildings: -€9,044
- Other debts +€136,314
up €136,314 (+180.2%), from €75,652 to €211,966
- Profit (loss) carried forward -€123,730
down €123,730, from €10,812 to -€112,919
- Current portion of long-term debt -€23,424
no longer reported in 2025 (was €23,424)
- Trade debts +€19,879
up €19,879 (+2629.4%), from €756 to €20,635
- Provisions -€5,000
down €5,000 (-22.5%), from €22,200 to €17,200
- Gross operating margin -€94,999
down €94,999 (-442.7%), from -€21,461 to -€116,460
- Provisions -€5,000
new in 2025: -€5,000
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 | €188,343 | €192,366 | +€4,024 | +2.1% |
| Fixed assets | 21/28 | €175,210 | €164,755 | -€10,455 | -6.0% |
| Tangible fixed assets | 22/27 | €175,210 | €164,755 | -€10,455 | -6.0% |
| Land and buildings | 22 | €170,087 | €161,044 | -€9,044 | -5.3% |
| Furniture and vehicles | 24 | €5,123 | €3,712 | -€1,412 | -27.6% |
| Current assets | 29/58 | €13,132 | €27,611 | +€14,479 | +110.3% |
| Amounts receivable within one year | 40/41 | €3,672 | €4,463 | +€791 | +21.6% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €3,475 | €4,463 | +€988 | +28.4% |
| Cash at bank and in hand | 54/58 | €7,938 | €21,518 | +€13,581 | +171.1% |
| Deferred charges and accrued income | 490/1 | €1,522 | €1,629 | +€107 | +7.0% |
| Total equity and liabilities | 10/49 | €188,343 | €192,366 | +€4,024 | +2.1% |
| Equity | 10/15 | €66,022 | -€57,709 | -€123,730 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €34,750 | €34,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,750 | €34,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,812 | -€112,919 | -€123,730 | |
| Provisions and deferred taxes | 16 | €22,200 | €17,200 | -€5,000 | -22.5% |
| Provisions for liabilities and charges | 160/5 | €22,200 | €17,200 | -€5,000 | -22.5% |
| Environmental obligations | 163 | €22,200 | €17,200 | -€5,000 | -22.5% |
| Amounts payable | 17/49 | €100,121 | €232,875 | +€132,754 | +132.6% |
| Amounts payable within one year | 42/48 | €99,833 | €232,602 | +€132,769 | +133.0% |
| Current portion of amounts payable after more than one year | 42 | €23,424 | - | -€23,424 | |
| Trade debts | 44 | €756 | €20,635 | +€19,879 | +2629.4% |
| Suppliers | 440/4 | €756 | €20,635 | +€19,879 | +2629.4% |
| Other amounts payable | 47/48 | €75,652 | €211,966 | +€136,314 | +180.2% |
| Accrued charges and deferred income | 492/3 | €288 | €273 | -€15 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,444 | €10,455 | +€11 | +0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€5,000 | -€5,000 | |
| Other operating charges | 640/8 | €1,442 | €1,493 | +€51 | +3.5% |
| Gross operating margin | 9900 | -€21,461 | -€116,460 | -€94,999 | -442.7% |
| Operating profit (loss) | 9901 | -€33,347 | -€123,408 | -€90,060 | -270.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €673 | €323 | -€350 | -52.0% |
| Recurring financial charges | 65 | €673 | €323 | -€350 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,020 | -€123,730 | -€89,711 | -263.7% |
| Profit (loss) for the period | 9904 | -€34,020 | -€123,730 | -€89,711 | -263.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,020 | -€123,730 | -€89,711 | -263.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.