ITim Solutions: 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.
ITim Solutions
Largest movements
- Receivables within one year +€36,273
up €36,273 (+142.0%), from €25,547 to €61,819
of which Other amounts receivable: +€38,621
- Cash +€18,696
up €18,696 (+34.3%), from €54,501 to €73,197
mainly Net result for the year (+€48,017) and Depreciation (+€6,761)
- Tangible fixed assets -€6,761
down €6,761 (-42.0%), from €16,097 to €9,336
- Deferred charges and accrued income -€2,024
down €2,024 (-51.3%), from €3,944 to €1,920
- Reserves +€48,017
up €48,017 (+65.3%), from €73,479 to €121,496
- Gross operating margin +€4,216
up €4,216 (+6.7%), from €62,686 to €66,903
- Financial income +€1,510
up €1,510 (+274.0%), from €551 to €2,061
- Taxes +€1,080
up €1,080 (+9.0%), from €11,989 to €13,069
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 | €100,089 | €146,273 | +€46,184 | +46.1% |
| Fixed assets | 21/28 | €16,097 | €9,336 | -€6,761 | -42.0% |
| Tangible fixed assets | 22/27 | €16,097 | €9,336 | -€6,761 | -42.0% |
| Furniture and vehicles | 24 | €16,097 | €9,336 | -€6,761 | -42.0% |
| Current assets | 29/58 | €83,991 | €136,937 | +€52,945 | +63.0% |
| Amounts receivable within one year | 40/41 | €25,547 | €61,819 | +€36,273 | +142.0% |
| Trade receivables | 40 | €11,577 | €9,229 | -€2,348 | -20.3% |
| Other amounts receivable | 41 | €13,969 | €52,590 | +€38,621 | +276.5% |
| Cash at bank and in hand | 54/58 | €54,501 | €73,197 | +€18,696 | +34.3% |
| Deferred charges and accrued income | 490/1 | €3,944 | €1,920 | -€2,024 | -51.3% |
| Total equity and liabilities | 10/49 | €100,089 | €146,273 | +€46,184 | +46.1% |
| Equity | 10/15 | €76,479 | €124,496 | +€48,017 | +62.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €73,479 | €121,496 | +€48,017 | +65.3% |
| Distributable reserves | 133 | €73,479 | €121,496 | +€48,017 | +65.3% |
| Amounts payable | 17/49 | €23,610 | €21,777 | -€1,833 | -7.8% |
| Amounts payable within one year | 42/48 | €21,556 | €20,020 | -€1,536 | -7.1% |
| Trade debts | 44 | €600 | €554 | -€46 | -7.6% |
| Suppliers | 440/4 | €600 | €554 | -€46 | -7.6% |
| Taxes, remuneration and social security | 45 | €20,124 | €19,466 | -€657 | -3.3% |
| Taxes | 450/3 | €20,124 | €19,466 | -€657 | -3.3% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Accrued charges and deferred income | 492/3 | €2,053 | €1,757 | -€297 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,154 | €6,761 | +€607 | +9.9% |
| Other operating charges | 640/8 | €618 | €1,050 | +€432 | +70.0% |
| Gross operating margin | 9900 | €62,686 | €66,903 | +€4,216 | +6.7% |
| Operating profit (loss) | 9901 | €55,915 | €59,092 | +€3,177 | +5.7% |
| Financial income | 75/76B | €551 | €2,061 | +€1,510 | +274.0% |
| Recurring financial income | 75 | €551 | €2,061 | +€1,510 | +274.0% |
| Financial charges | 65/66B | €377 | €66 | -€311 | -82.5% |
| Recurring financial charges | 65 | €377 | €66 | -€311 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €56,089 | €61,086 | +€4,997 | +8.9% |
| Income taxes | 67/77 | €11,989 | €13,069 | +€1,080 | +9.0% |
| Profit (loss) for the period | 9904 | €44,100 | €48,017 | +€3,917 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,100 | €48,017 | +€3,917 | +8.9% |
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 6 October 2026 via checked.be.