ITbutler: 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.
ITbutler
Largest movements
- Tangible fixed assets -€5,364
down €5,364 (-17.7%), from €30,308 to €24,944
of which Plant, machinery and equipment: -€4,606
- Receivables within one year -€4,266
down €4,266 (-49.9%), from €8,553 to €4,287
of which Trade receivables: -€2,695
- Deferred charges and accrued income +€2,512
up €2,512 (+202.7%), from €1,239 to €3,751
- Other debts -€6,896
down €6,896 (-3.8%), from €180,498 to €173,602
- Accrued charges and deferred income +€3,769
up €3,769 (+3396.1%), from €111 to €3,880
- Trade debts -€3,597
down €3,597 (-15.1%), from €23,809 to €20,212
- Profit (loss) carried forward -€1,543
down €1,543 (-1.0%), from -€155,128 to -€156,670
- Gross operating margin +€18,371
up €18,371, from -€7,708 to €10,663
- Depreciation -€868
down €868 (-7.3%), from €11,859 to €10,990
- Financial income -€145
down €145 (-61.9%), from €234 to €89
- Taxes +€142
up €142 (+85.4%), from €167 to €309
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 | €69,751 | €61,984 | -€7,767 | -11.1% |
| Fixed assets | 21/28 | €30,358 | €25,044 | -€5,314 | -17.5% |
| Tangible fixed assets | 22/27 | €30,308 | €24,944 | -€5,364 | -17.7% |
| Plant, machinery and equipment | 23 | €17,826 | €13,220 | -€4,606 | -25.8% |
| Furniture and vehicles | 24 | €10,260 | €10,453 | +€193 | +1.9% |
| Other tangible fixed assets | 26 | €2,222 | €1,271 | -€952 | -42.8% |
| Financial fixed assets | 28 | €50 | €100 | +€50 | +100.0% |
| Current assets | 29/58 | €39,393 | €36,940 | -€2,453 | -6.2% |
| Stocks and contracts in progress | 3 | €2,500 | €2,000 | -€500 | -20.0% |
| Contracts in progress | 37 | €2,500 | €2,000 | -€500 | -20.0% |
| Amounts receivable within one year | 40/41 | €8,553 | €4,287 | -€4,266 | -49.9% |
| Trade receivables | 40 | €6,977 | €4,283 | -€2,695 | -38.6% |
| Other amounts receivable | 41 | €1,576 | €5 | -€1,571 | -99.7% |
| Cash at bank and in hand | 54/58 | €27,101 | €26,902 | -€199 | -0.7% |
| Deferred charges and accrued income | 490/1 | €1,239 | €3,751 | +€2,512 | +202.7% |
| Total equity and liabilities | 10/49 | €69,751 | €61,984 | -€7,767 | -11.1% |
| Equity | 10/15 | -€134,668 | -€136,210 | -€1,543 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,128 | -€156,670 | -€1,543 | -1.0% |
| Amounts payable | 17/49 | €204,418 | €198,194 | -€6,225 | -3.0% |
| Amounts payable within one year | 42/48 | €204,308 | €194,314 | -€9,994 | -4.9% |
| Trade debts | 44 | €23,809 | €20,212 | -€3,597 | -15.1% |
| Suppliers | 440/4 | €23,809 | €20,212 | -€3,597 | -15.1% |
| Taxes, remuneration and social security | 45 | - | €500 | +€500 | |
| Taxes | 450/3 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €180,498 | €173,602 | -€6,896 | -3.8% |
| Accrued charges and deferred income | 492/3 | €111 | €3,880 | +€3,769 | +3396.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,859 | €10,990 | -€868 | -7.3% |
| Other operating charges | 640/8 | €762 | €795 | +€33 | +4.3% |
| Gross operating margin | 9900 | -€7,708 | €10,663 | +€18,371 | |
| Operating profit (loss) | 9901 | -€20,329 | -€1,122 | +€19,206 | +94.5% |
| Financial income | 75/76B | €234 | €89 | -€145 | -61.9% |
| Recurring financial income | 75 | €234 | €89 | -€145 | -61.9% |
| Financial charges | 65/66B | €237 | €200 | -€37 | -15.4% |
| Recurring financial charges | 65 | €237 | €200 | -€37 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,331 | -€1,233 | +€19,098 | +93.9% |
| Income taxes | 67/77 | €167 | €309 | +€142 | +85.4% |
| Profit (loss) for the period | 9904 | -€20,498 | -€1,543 | +€18,956 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,498 | -€1,543 | +€18,956 | +92.5% |
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 6 October 2026 via checked.be.