iTechniques: 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.
iTechniques
Largest movements
- Receivables within one year -€13,653
down €13,653 (-50.1%), from €27,237 to €13,584
of which Trade receivables: -€14,778
- Tangible fixed assets -€5,925
down €5,925 (-10.1%), from €58,540 to €52,615
of which Land and buildings: -€4,101
- Cash +€4,377
up €4,377 (+7.1%), from €61,732 to €66,109
mainly Other debts (+€42,656) and Receivables within one year (+€13,653)
- Stocks and contracts -€2,803
down €2,803 (-44.2%), from €6,335 to €3,532
- Deferred charges and accrued income -€1,764
down €1,764 (-58.2%), from €3,032 to €1,269
- Reserves -€50,000
down €50,000 (-43.4%), from €115,140 to €65,140
- Other debts +€42,656
up €42,656 (+15956.8%), from €267 to €42,923
- Debts after one year -€7,579
down €7,579 (-100.0%), from €7,579 to €0
- Tax, wage and social debts +€7,290
up €7,290 (+151.1%), from €4,826 to €12,117
of which Taxes: +€4,271
- Profit (loss) carried forward -€6,974
down €6,974, from €0 to -€6,974
- Gross operating margin -€36,035
down €36,035 (-88.6%), from €40,689 to €4,653
- Taxes -€6,278
down €6,278 (-87.5%), from €7,178 to €899
- Financial charges +€1,035
up €1,035 (+162.0%), from €639 to €1,674
- Depreciation +€414
up €414 (+5.3%), from €7,856 to €8,271
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 | €156,875 | €137,108 | -€19,767 | -12.6% |
| Fixed assets | 21/28 | €58,540 | €52,615 | -€5,925 | -10.1% |
| Tangible fixed assets | 22/27 | €58,540 | €52,615 | -€5,925 | -10.1% |
| Land and buildings | 22 | €50,172 | €46,071 | -€4,101 | -8.2% |
| Plant, machinery and equipment | 23 | €8,368 | €6,544 | -€1,824 | -21.8% |
| Current assets | 29/58 | €98,336 | €84,493 | -€13,842 | -14.1% |
| Stocks and contracts in progress | 3 | €6,335 | €3,532 | -€2,803 | -44.2% |
| Stocks | 30/36 | €6,335 | €3,532 | -€2,803 | -44.2% |
| Amounts receivable within one year | 40/41 | €27,237 | €13,584 | -€13,653 | -50.1% |
| Trade receivables | 40 | €27,237 | €12,459 | -€14,778 | -54.3% |
| Other amounts receivable | 41 | - | €1,125 | +€1,125 | |
| Cash at bank and in hand | 54/58 | €61,732 | €66,109 | +€4,377 | +7.1% |
| Deferred charges and accrued income | 490/1 | €3,032 | €1,269 | -€1,764 | -58.2% |
| Total equity and liabilities | 10/49 | €156,875 | €137,108 | -€19,767 | -12.6% |
| Equity | 10/15 | €130,140 | €73,166 | -€56,974 | -43.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €115,140 | €65,140 | -€50,000 | -43.4% |
| Distributable reserves | 133 | €115,140 | €65,140 | -€50,000 | -43.4% |
| Profit (loss) carried forward | 14 | €0 | -€6,974 | -€6,974 | |
| Amounts payable | 17/49 | €26,735 | €63,942 | +€37,207 | +139.2% |
| Amounts payable after more than one year | 17 | €7,579 | €0 | -€7,579 | -100.0% |
| Financial debts | 170/4 | €7,579 | €0 | -€7,579 | -100.0% |
| Amounts payable within one year | 42/48 | €19,156 | €63,678 | +€44,522 | +232.4% |
| Current portion of amounts payable after more than one year | 42 | €7,463 | €7,579 | +€116 | +1.6% |
| Financial debts | 43 | €49 | €0 | -€49 | -100.0% |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | €49 | - | -€49 | |
| Trade debts | 44 | €6,550 | €1,060 | -€5,491 | -83.8% |
| Suppliers | 440/4 | €6,550 | €1,060 | -€5,491 | -83.8% |
| Taxes, remuneration and social security | 45 | €4,826 | €12,117 | +€7,290 | +151.1% |
| Taxes | 450/3 | €4,826 | €9,098 | +€4,271 | +88.5% |
| Remuneration and social security | 454/9 | - | €3,019 | +€3,019 | |
| Other amounts payable | 47/48 | €267 | €42,923 | +€42,656 | +15956.8% |
| Accrued charges and deferred income | 492/3 | - | €264 | +€264 | |
| Non-recurring operating income | 76A | - | €7,310 | +€7,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,856 | €8,271 | +€414 | +5.3% |
| Other operating charges | 640/8 | €570 | €856 | +€286 | +50.1% |
| Gross operating margin | 9900 | €40,689 | €4,653 | -€36,035 | -88.6% |
| Operating profit (loss) | 9901 | €32,262 | -€4,473 | -€36,735 | |
| Financial income | 75/76B | €39 | €73 | +€34 | +85.2% |
| Recurring financial income | 75 | €39 | €73 | +€34 | +85.2% |
| Financial charges | 65/66B | €639 | €1,674 | +€1,035 | +162.0% |
| Recurring financial charges | 65 | €639 | €1,674 | +€1,035 | +162.0% |
| Profit (loss) for the period before taxes | 9903 | €31,662 | -€6,075 | -€37,737 | |
| Income taxes | 67/77 | €7,178 | €899 | -€6,278 | -87.5% |
| Profit (loss) for the period | 9904 | €24,485 | -€6,974 | -€31,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,485 | -€6,974 | -€31,459 |
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 8 October 2026 via checked.be.