ITEKA LAW: 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.
ITEKA LAW
Largest movements
- Receivables within one year -€8,179
down €8,179 (-14.0%), from €58,446 to €50,267
of which Trade receivables: -€49,924
- Cash -€4,553
down €4,553 (-12.7%), from €35,828 to €31,275
mainly Trade debts (-€17,933) and Other debts (-€14,392)
- Profit (loss) carried forward +€18,723
up €18,723 (+176%), from €10,637 to €29,361
- Trade debts -€17,933
down €17,933 (-26.9%), from €66,739 to €48,806
- Other debts -€14,392
down €14,392 (-88.0%), from €16,357 to €1,965
- Tax, wage and social debts +€1,033
up €1,033 (+191%), from €541 to €1,574
of which Remuneration and social security: +€824
- Gross operating margin +€21,438
up €21,438 (+519%), from €4,127 to €25,564
- Staff costs +€5,382
new in 2024: €5,382
- Taxes +€750
new in 2024: €750
- Other operating charges -€282
down €282 (-33.7%), from €835 to €554
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,274 | €81,706 | -€12,568 | -13.3% |
| Current assets | 29/58 | €94,274 | €81,706 | -€12,568 | -13.3% |
| Amounts receivable within one year | 40/41 | €58,446 | €50,267 | -€8,179 | -14.0% |
| Trade receivables | 40 | €51,658 | €1,734 | -€49,924 | -96.6% |
| Other amounts receivable | 41 | €6,788 | €48,533 | +€41,745 | +615% |
| Cash at bank and in hand | 54/58 | €35,828 | €31,275 | -€4,553 | -12.7% |
| Deferred charges and accrued income | 490/1 | - | €163 | +€163 | |
| Total equity and liabilities | 10/49 | €94,274 | €81,706 | -€12,568 | -13.3% |
| Equity | 10/15 | €10,637 | €29,361 | +€18,723 | +176% |
| Profit (loss) carried forward | 14 | €10,637 | €29,361 | +€18,723 | +176% |
| Amounts payable | 17/49 | €83,637 | €52,345 | -€31,292 | -37.4% |
| Amounts payable within one year | 42/48 | €83,637 | €52,345 | -€31,292 | -37.4% |
| Trade debts | 44 | €66,739 | €48,806 | -€17,933 | -26.9% |
| Suppliers | 440/4 | €66,739 | €48,806 | -€17,933 | -26.9% |
| Taxes, remuneration and social security | 45 | €541 | €1,574 | +€1,033 | +191% |
| Taxes | 450/3 | €541 | €750 | +€209 | +38.5% |
| Remuneration and social security | 454/9 | - | €824 | +€824 | |
| Other amounts payable | 47/48 | €16,357 | €1,965 | -€14,392 | -88.0% |
| Remuneration, social security and pensions | 62 | - | €5,382 | +€5,382 | |
| Other operating charges | 640/8 | €835 | €554 | -€282 | -33.7% |
| Gross operating margin | 9900 | €4,127 | €25,564 | +€21,438 | +519% |
| Operating profit (loss) | 9901 | €3,291 | €19,628 | +€16,337 | +496% |
| Financial charges | 65/66B | €4 | €155 | +€151 | +4,147% |
| Recurring financial charges | 65 | €4 | €155 | +€151 | +4,147% |
| Profit (loss) for the period before taxes | 9903 | €3,288 | €19,473 | +€16,186 | +492% |
| Income taxes | 67/77 | - | €750 | +€750 | |
| Profit (loss) for the period | 9904 | €3,288 | €18,723 | +€15,436 | +470% |
| Profit (loss) for the period to be appropriated | 9905 | €3,288 | €18,723 | +€15,436 | +470% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.