ITense: 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.
ITense
Largest movements
- Cash +€14,114
up €14,114 (+29.1%), from €48,451 to €62,565
mainly Net result for the year (+€46,128) and Trade debts (+€4,147)
- Receivables within one year +€10,714
up €10,714 (+65.7%), from €16,301 to €27,015
- Tangible fixed assets +€8,159
up €8,159 (+10.6%), from €77,319 to €85,478
of which Furniture and vehicles: +€8,835
- Reserves +€32,196
up €32,196 (+18.7%), from €172,634 to €204,830
- Trade debts +€4,147
up €4,147 (+223.4%), from €1,856 to €6,003
- Tax, wage and social debts -€3,908
down €3,908 (-29.9%), from €13,053 to €9,144
of which Remuneration and social security: -€2,000
- Other operating charges -€5,837
down €5,837 (-90.3%), from €6,462 to €625
- Depreciation +€2,113
up €2,113 (+547.5%), from €386 to €2,499
- Taxes +€1,300
up €1,300 (+7.8%), from €16,644 to €17,944
- Gross operating margin +€1,034
up €1,034 (+1.6%), from €66,548 to €67,583
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 | €204,160 | €237,282 | +€33,122 | +16.2% |
| Fixed assets | 21/28 | €78,319 | €86,478 | +€8,159 | +10.4% |
| Tangible fixed assets | 22/27 | €77,319 | €85,478 | +€8,159 | +10.6% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,319 | €1,643 | -€676 | -29.2% |
| Furniture and vehicles | 24 | - | €8,835 | +€8,835 | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €125,841 | €150,804 | +€24,963 | +19.8% |
| Amounts receivable within one year | 40/41 | €16,301 | €27,015 | +€10,714 | +65.7% |
| Trade receivables | 40 | €16,301 | €27,015 | +€10,714 | +65.7% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,451 | €62,565 | +€14,114 | +29.1% |
| Deferred charges and accrued income | 490/1 | €1,089 | €1,224 | +€135 | +12.4% |
| Total equity and liabilities | 10/49 | €204,160 | €237,282 | +€33,122 | +16.2% |
| Equity | 10/15 | €177,634 | €209,830 | +€32,196 | +18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €172,634 | €204,830 | +€32,196 | +18.7% |
| Distributable reserves | 133 | €172,634 | €204,830 | +€32,196 | +18.7% |
| Amounts payable | 17/49 | €26,526 | €27,452 | +€926 | +3.5% |
| Amounts payable within one year | 42/48 | €25,712 | €27,442 | +€1,730 | +6.7% |
| Trade debts | 44 | €1,856 | €6,003 | +€4,147 | +223.4% |
| Suppliers | 440/4 | €1,856 | €6,003 | +€4,147 | +223.4% |
| Taxes, remuneration and social security | 45 | €13,053 | €9,144 | -€3,908 | -29.9% |
| Taxes | 450/3 | €11,053 | €9,144 | -€1,908 | -17.3% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €10,804 | €12,294 | +€1,491 | +13.8% |
| Accrued charges and deferred income | 492/3 | €814 | €10 | -€804 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €2,499 | +€2,113 | +547.5% |
| Other operating charges | 640/8 | €6,462 | €625 | -€5,837 | -90.3% |
| Gross operating margin | 9900 | €66,548 | €67,583 | +€1,034 | +1.6% |
| Operating profit (loss) | 9901 | €59,700 | €64,459 | +€4,758 | +8.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €401 | €388 | -€14 | -3.4% |
| Recurring financial charges | 65 | €401 | €388 | -€14 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €59,299 | €64,072 | +€4,773 | +8.0% |
| Income taxes | 67/77 | €16,644 | €17,944 | +€1,300 | +7.8% |
| Profit (loss) for the period | 9904 | €42,655 | €46,128 | +€3,473 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,655 | €46,128 | +€3,473 | +8.1% |
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 9 October 2026 via checked.be.