Itema: 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.
Itema
Largest movements
- Cash +€99,426
up €99,426 (+26.2%), from €379,007 to €478,433
mainly Net result for the year (+€124,742) and Other debts (+€15,931)
- Profit (loss) carried forward +€124,742
up €124,742 (+46.0%), from €271,424 to €396,166
- Tax, wage and social debts -€39,569
down €39,569 (-47.3%), from €83,580 to €44,011
- Other debts +€15,931
up €15,931 (+48.7%), from €32,708 to €48,639
- Gross operating margin +€14,733
up €14,733 (+10.7%), from €137,713 to €152,446
- Taxes +€4,333
up €4,333 (+14.1%), from €30,626 to €34,959
- Financial income +€2,718
up €2,718 (+56.8%), from €4,782 to €7,500
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 | €391,712 | €492,832 | +€101,120 | +25.8% |
| Current assets | 29/58 | €391,712 | €492,832 | +€101,120 | +25.8% |
| Amounts receivable within one year | 40/41 | €12,705 | €14,399 | +€1,694 | +13.3% |
| Trade receivables | 40 | €12,705 | €14,399 | +€1,694 | +13.3% |
| Cash at bank and in hand | 54/58 | €379,007 | €478,433 | +€99,426 | +26.2% |
| Total equity and liabilities | 10/49 | €391,712 | €492,832 | +€101,120 | +25.8% |
| Equity | 10/15 | €275,424 | €400,166 | +€124,742 | +45.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,424 | €396,166 | +€124,742 | +46.0% |
| Amounts payable | 17/49 | €116,288 | €92,666 | -€23,622 | -20.3% |
| Amounts payable within one year | 42/48 | €116,288 | €92,666 | -€23,622 | -20.3% |
| Trade debts | 44 | - | €16 | +€16 | |
| Suppliers | 440/4 | - | €16 | +€16 | |
| Taxes, remuneration and social security | 45 | €83,580 | €44,011 | -€39,569 | -47.3% |
| Taxes | 450/3 | €83,580 | €44,011 | -€39,569 | -47.3% |
| Other amounts payable | 47/48 | €32,708 | €48,639 | +€15,931 | +48.7% |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €137,713 | €152,446 | +€14,733 | +10.7% |
| Operating profit (loss) | 9901 | €137,713 | €152,320 | +€14,607 | +10.6% |
| Financial income | 75/76B | €4,782 | €7,500 | +€2,718 | +56.8% |
| Recurring financial income | 75 | €4,782 | €7,500 | +€2,718 | +56.8% |
| Financial charges | 65/66B | €34 | €119 | +€85 | +250% |
| Recurring financial charges | 65 | €34 | €119 | +€85 | +250% |
| Profit (loss) for the period before taxes | 9903 | €142,461 | €159,701 | +€17,240 | +12.1% |
| Income taxes | 67/77 | €30,626 | €34,959 | +€4,333 | +14.1% |
| Profit (loss) for the period | 9904 | €111,835 | €124,742 | +€12,907 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,835 | €124,742 | +€12,907 | +11.5% |
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.