ITAPUA: 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.
ITAPUA
Largest movements
- Receivables after one year -€65,000
no longer reported in 2026 (was €65,000)
- Receivables within one year +€41,183
new in 2026: €41,183
of which Trade receivables: +€41,141
- Cash +€33,818
up €33,818 (+127.1%), from €26,605 to €60,423
mainly Net result for the year (+€89,206) and Receivables after one year (+€65,000)
- Profit (loss) carried forward +€12,206
up €12,206 (+15.7%), from €77,765 to €89,971
- Tax, wage and social debts -€2,299
down €2,299 (-21.9%), from €10,509 to €8,210
- Gross operating margin +€89,252
up €89,252 (+356.4%), from €25,045 to €114,297
- Taxes +€18,770
up €18,770 (+303.3%), from €6,189 to €24,958
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,565 | €101,606 | +€9,041 | +9.8% |
| Current assets | 29/58 | €92,565 | €101,606 | +€9,041 | +9.8% |
| Amounts receivable after more than one year | 29 | €65,000 | - | -€65,000 | |
| Other amounts receivable | 291 | €65,000 | - | -€65,000 | |
| Amounts receivable within one year | 40/41 | - | €41,183 | +€41,183 | |
| Trade receivables | 40 | - | €41,141 | +€41,141 | |
| Other amounts receivable | 41 | - | €42 | +€42 | |
| Cash at bank and in hand | 54/58 | €26,605 | €60,423 | +€33,818 | +127.1% |
| Deferred charges and accrued income | 490/1 | €960 | - | -€960 | |
| Total equity and liabilities | 10/49 | €92,565 | €101,606 | +€9,041 | +9.8% |
| Equity | 10/15 | €80,765 | €92,971 | +€12,206 | +15.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,765 | €89,971 | +€12,206 | +15.7% |
| Amounts payable | 17/49 | €11,801 | €8,635 | -€3,166 | -26.8% |
| Amounts payable within one year | 42/48 | €11,801 | €8,635 | -€3,166 | -26.8% |
| Trade debts | 44 | €1,292 | €425 | -€867 | -67.1% |
| Suppliers | 440/4 | €1,292 | €425 | -€867 | -67.1% |
| Taxes, remuneration and social security | 45 | €10,509 | €8,210 | -€2,299 | -21.9% |
| Taxes | 450/3 | €10,509 | €8,210 | -€2,299 | -21.9% |
| Gross operating margin | 9900 | €25,045 | €114,297 | +€89,252 | +356.4% |
| Operating profit (loss) | 9901 | €25,045 | €114,297 | +€89,252 | +356.4% |
| Financial income | 75/76B | €960 | - | -€960 | |
| Recurring financial income | 75 | €960 | - | -€960 | |
| Financial charges | 65/66B | €237 | €132 | -€105 | -44.3% |
| Recurring financial charges | 65 | €237 | €132 | -€105 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €25,768 | €114,165 | +€88,397 | +343.0% |
| Income taxes | 67/77 | €6,189 | €24,958 | +€18,770 | +303.3% |
| Profit (loss) for the period | 9904 | €19,579 | €89,206 | +€69,627 | +355.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,579 | €89,206 | +€69,627 | +355.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.