ITIMO: 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.
ITIMO
Largest movements
- Receivables within one year +€4,816
up €4,816 (+6.3%), from €77,054 to €81,869
- Tangible fixed assets -€2,732
down €2,732 (-6.0%), from €45,331 to €42,599
of which Land and buildings: -€1,486
- Other debts +€6,008
up €6,008 (+16.3%), from €36,940 to €42,949
- Profit (loss) carried forward -€4,824
down €4,824 (-4.8%), from -€101,229 to -€106,054
- Trade debts -€2,154
down €2,154 (-97.2%), from €2,216 to €62
- Gross operating margin -€4,569
down €4,569 (-9156.7%), from -€50 to -€4,619
- Financial income -€87
down €87 (-1.8%), from €4,903 to €4,816
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 | €125,069 | €125,229 | +€159 | +0.1% |
| Fixed assets | 21/28 | €45,331 | €42,599 | -€2,732 | -6.0% |
| Tangible fixed assets | 22/27 | €45,331 | €42,599 | -€2,732 | -6.0% |
| Land and buildings | 22 | €42,988 | €41,503 | -€1,486 | -3.5% |
| Furniture and vehicles | 24 | €2,342 | €1,096 | -€1,246 | -53.2% |
| Current assets | 29/58 | €79,738 | €82,629 | +€2,891 | +3.6% |
| Amounts receivable within one year | 40/41 | €77,054 | €81,869 | +€4,816 | +6.3% |
| Other amounts receivable | 41 | €77,054 | €81,869 | +€4,816 | +6.3% |
| Cash at bank and in hand | 54/58 | €1,291 | €152 | -€1,139 | -88.2% |
| Deferred charges and accrued income | 490/1 | €1,394 | €608 | -€786 | -56.4% |
| Total equity and liabilities | 10/49 | €125,069 | €125,229 | +€159 | +0.1% |
| Equity | 10/15 | €84,029 | €79,205 | -€4,824 | -5.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €123,258 | €123,258 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,015 | €6,015 | = | 0.0% |
| Legal reserve | 130 | €6,015 | €6,015 | = | 0.0% |
| Distributable reserves | 133 | €117,243 | €117,243 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,229 | -€106,054 | -€4,824 | -4.8% |
| Amounts payable | 17/49 | €41,040 | €46,024 | +€4,984 | +12.1% |
| Amounts payable within one year | 42/48 | €39,156 | €43,011 | +€3,855 | +9.8% |
| Trade debts | 44 | €2,216 | €62 | -€2,154 | -97.2% |
| Suppliers | 440/4 | €2,216 | €62 | -€2,154 | -97.2% |
| Other amounts payable | 47/48 | €36,940 | €42,949 | +€6,008 | +16.3% |
| Accrued charges and deferred income | 492/3 | €1,884 | €3,013 | +€1,129 | +59.9% |
| Non-recurring operating income | 76A | - | €371 | +€371 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,732 | €2,732 | = | 0.0% |
| Other operating charges | 640/8 | €2,212 | €2,252 | +€40 | +1.8% |
| Gross operating margin | 9900 | -€50 | -€4,619 | -€4,569 | -9156.7% |
| Operating profit (loss) | 9901 | -€4,994 | -€9,603 | -€4,609 | -92.3% |
| Financial income | 75/76B | €4,903 | €4,816 | -€87 | -1.8% |
| Recurring financial income | 75 | €4,903 | €4,816 | -€87 | -1.8% |
| Financial charges | 65/66B | €35 | €38 | +€3 | +7.1% |
| Recurring financial charges | 65 | €35 | €38 | +€3 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€126 | -€4,824 | -€4,699 | -3743.4% |
| Profit (loss) for the period | 9904 | -€126 | -€4,824 | -€4,699 | -3743.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€126 | -€4,824 | -€4,699 | -3743.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.