ITINERAIRE BIS: what changed
ITINERAIRE BIS
Largest movements
- Receivables within one year +€161,054
up €161,054 (+496%), from €32,455 to €193,509
of which Trade receivables: +€159,515
- Cash -€85,276
down €85,276 (-59.4%), from €143,610 to €58,334
mainly Receivables within one year (-€161,054) and Accrued charges and deferred income (-€41,201)
- Trade debts +€77,147
up €77,147 (+1,196%), from €6,453 to €83,599
- Accrued charges and deferred income -€41,201
down €41,201 (-21.0%), from €196,057 to €154,856
- Advances received +€20,444
new in 2025: €20,444
- Other debts +€11,761
up €11,761 (+2,276%), from €517 to €12,278
- Tax, wage and social debts +€5,721
up €5,721 (+4,880%), from €117 to €5,838
- Gross operating margin +€11,488
up €11,488, from -€2,364 to €9,124
- Taxes +€2,936
up €2,936 (+1,840%), from €160 to €3,096
- Financial charges +€1,253
up €1,253 (+541%), from €232 to €1,485
- Other operating charges +€323
new in 2025: €323
- Financial income +€302
up €302 (+697%), from €43 to €346
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,856 | €304,015 | +€78,159 | +34.6% |
| Formation expenses | 20 | €892 | €688 | -€204 | -22.9% |
| Fixed assets | 21/28 | €500 | €1,366 | +€866 | +173% |
| Tangible fixed assets | 22/27 | - | €866 | +€866 | |
| Furniture and vehicles | 24 | - | €866 | +€866 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €224,464 | €301,961 | +€77,497 | +34.5% |
| Amounts receivable within one year | 40/41 | €32,455 | €193,509 | +€161,054 | +496% |
| Trade receivables | 40 | €30,433 | €189,948 | +€159,515 | +524% |
| Other amounts receivable | 41 | €2,022 | €3,561 | +€1,540 | +76.2% |
| Cash at bank and in hand | 54/58 | €143,610 | €58,334 | -€85,276 | -59.4% |
| Deferred charges and accrued income | 490/1 | €48,399 | €50,117 | +€1,718 | +3.6% |
| Total equity and liabilities | 10/49 | €225,856 | €304,015 | +€78,159 | +34.6% |
| Equity | 10/15 | €22,712 | €26,999 | +€4,287 | +18.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,288 | €1,999 | +€4,287 | |
| Amounts payable | 17/49 | €203,144 | €277,016 | +€73,872 | +36.4% |
| Amounts payable within one year | 42/48 | €7,087 | €122,160 | +€115,073 | +1,624% |
| Trade debts | 44 | €6,453 | €83,599 | +€77,147 | +1,196% |
| Suppliers | 440/4 | €6,453 | €83,599 | +€77,147 | +1,196% |
| Advances received on contracts in progress | 46 | - | €20,444 | +€20,444 | |
| Taxes, remuneration and social security | 45 | €117 | €5,838 | +€5,721 | +4,880% |
| Taxes | 450/3 | €117 | €5,838 | +€5,721 | +4,880% |
| Other amounts payable | 47/48 | €517 | €12,278 | +€11,761 | +2,276% |
| Accrued charges and deferred income | 492/3 | €196,057 | €154,856 | -€41,201 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204 | €279 | +€75 | +36.6% |
| Other operating charges | 640/8 | - | €323 | +€323 | |
| Gross operating margin | 9900 | -€2,364 | €9,124 | +€11,488 | |
| Operating profit (loss) | 9901 | -€2,568 | €8,522 | +€11,090 | |
| Financial income | 75/76B | €43 | €346 | +€302 | +697% |
| Recurring financial income | 75 | €43 | €346 | +€302 | +697% |
| Financial charges | 65/66B | €232 | €1,485 | +€1,253 | +541% |
| Recurring financial charges | 65 | €232 | €1,485 | +€1,253 | +541% |
| Profit (loss) for the period before taxes | 9903 | -€2,756 | €7,383 | +€10,139 | |
| Income taxes | 67/77 | €160 | €3,096 | +€2,936 | +1,840% |
| Profit (loss) for the period | 9904 | -€2,916 | €4,287 | +€7,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,916 | €4,287 | +€7,203 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.