ITEA Consulting: what changed
Two financial 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.
ITEA Consulting
Largest movements
- Cash +€54,478
up €54,478 (+78.8%), from €69,098 to €123,576
mainly Other debts (+€122,499) and Net result for the year (+€98,382)
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Receivables within one year +€23,795
up €23,795 (+72.6%), from €32,756 to €56,551
of which Trade receivables: +€23,795
- Tangible fixed assets -€8,013
down €8,013 (-46.3%), from €17,306 to €9,293
of which Other tangible fixed assets: -€4,671
- Other debts +€122,499
up €122,499 (+3,356%), from €3,650 to €126,148
- Reserves -€23,000
down €23,000 (-7.8%), from €294,410 to €271,410
- Tax, wage and social debts +€16,631
up €16,631 (+139%), from €11,962 to €28,593
- Gross operating margin +€17,759
up €17,759 (+14.3%), from €124,373 to €142,132
- Taxes +€6,093
up €6,093 (+18.2%), from €33,499 to €39,593
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.
Derived cash bridge
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 | €322,888 | €439,897 | +€117,009 | +36.2% |
| Fixed assets | 21/28 | €17,351 | €9,338 | -€8,013 | -46.2% |
| Tangible fixed assets | 22/27 | €17,306 | €9,293 | -€8,013 | -46.3% |
| Furniture and vehicles | 24 | €5,377 | €2,035 | -€3,341 | -62.1% |
| Other tangible fixed assets | 26 | €11,929 | €7,258 | -€4,671 | -39.2% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €305,537 | €430,558 | +€125,021 | +40.9% |
| Amounts receivable within one year | 40/41 | €32,756 | €56,551 | +€23,795 | +72.6% |
| Trade receivables | 40 | €32,739 | €56,534 | +€23,795 | +72.7% |
| Other amounts receivable | 41 | €17 | €17 | = | 0.0% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €69,098 | €123,576 | +€54,478 | +78.8% |
| Deferred charges and accrued income | 490/1 | €3,683 | €432 | -€3,251 | -88.3% |
| Total equity and liabilities | 10/49 | €322,888 | €439,897 | +€117,009 | +36.2% |
| Equity | 10/15 | €301,857 | €279,239 | -€22,618 | -7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €294,410 | €271,410 | -€23,000 | -7.8% |
| Distributable reserves | 133 | €294,410 | €271,410 | -€23,000 | -7.8% |
| Profit (loss) carried forward | 14 | €1,247 | €1,629 | +€382 | +30.6% |
| Amounts payable | 17/49 | €21,031 | €160,658 | +€139,627 | +664% |
| Amounts payable within one year | 42/48 | €21,031 | €160,658 | +€139,627 | +664% |
| Financial debts | 43 | €336 | €641 | +€304 | +90.4% |
| Credit institutions | 430/8 | €336 | €641 | +€304 | +90.4% |
| Trade debts | 44 | €5,083 | €5,275 | +€192 | +3.8% |
| Suppliers | 440/4 | €5,083 | €5,275 | +€192 | +3.8% |
| Taxes, remuneration and social security | 45 | €11,962 | €28,593 | +€16,631 | +139% |
| Taxes | 450/3 | €11,962 | €28,593 | +€16,631 | +139% |
| Other amounts payable | 47/48 | €3,650 | €126,148 | +€122,499 | +3,356% |
| Non-recurring operating income | 76A | - | €13,285 | +€13,285 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,448 | €8,013 | -€436 | -5.2% |
| Other operating charges | 640/8 | €549 | €566 | +€18 | +3.2% |
| Gross operating margin | 9900 | €124,373 | €142,132 | +€17,759 | +14.3% |
| Operating profit (loss) | 9901 | €115,376 | €133,553 | +€18,177 | +15.8% |
| Financial income | 75/76B | €3,914 | €4,847 | +€933 | +23.8% |
| Recurring financial income | 75 | €3,914 | €4,847 | +€933 | +23.8% |
| Financial charges | 65/66B | €684 | €426 | -€259 | -37.8% |
| Recurring financial charges | 65 | €684 | €426 | -€259 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €118,606 | €137,975 | +€19,369 | +16.3% |
| Income taxes | 67/77 | €33,499 | €39,593 | +€6,093 | +18.2% |
| Profit (loss) for the period | 9904 | €85,106 | €98,382 | +€13,276 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,106 | €98,382 | +€13,276 | +15.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.