ITINERIS CONSULTING: 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.
ITINERIS CONSULTING
Largest movements
- Cash -€85,843
down €85,843 (-38.4%), from €223,765 to €137,922
mainly Net result for the year (-€37,669) and Tax, wage and social debts (-€32,958)
- Receivables within one year -€14,438
down €14,438 (-72.3%), from €19,976 to €5,538
of which Trade receivables: -€14,990
- Profit (loss) carried forward -€37,669
down €37,669, from €0 to -€37,669
- Tax, wage and social debts -€32,958
down €32,958 (-99.1%), from €33,258 to €300
- Other debts -€18,867
down €18,867 (-99.7%), from €18,930 to €63
- Contributions -€12,500
down €12,500 (-100%), from €12,500 to €0
- Gross operating margin -€78,419
down €78,419, from €43,473 to -€34,946
- Taxes -€12,826
down €12,826 (-97.5%), from €13,154 to €329
- Other operating charges -€1,343
down €1,343 (-35.2%), from €3,812 to €2,469
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 | €245,088 | €144,819 | -€100,269 | -40.9% |
| Fixed assets | 21/28 | €460 | €432 | -€28 | -6.1% |
| Tangible fixed assets | 22/27 | €460 | €432 | -€28 | -6.1% |
| Furniture and vehicles | 24 | €460 | €432 | -€28 | -6.1% |
| Current assets | 29/58 | €244,628 | €144,387 | -€100,241 | -41.0% |
| Amounts receivable within one year | 40/41 | €19,976 | €5,538 | -€14,438 | -72.3% |
| Trade receivables | 40 | €14,990 | €0 | -€14,990 | -100% |
| Other amounts receivable | 41 | €4,986 | €5,538 | +€552 | +11.1% |
| Cash at bank and in hand | 54/58 | €223,765 | €137,922 | -€85,843 | -38.4% |
| Deferred charges and accrued income | 490/1 | €888 | €927 | +€39 | +4.4% |
| Total equity and liabilities | 10/49 | €245,088 | €144,819 | -€100,269 | -40.9% |
| Equity | 10/15 | €192,900 | €142,731 | -€50,169 | -26.0% |
| Contributions | 10/11 | €12,500 | €0 | -€12,500 | -100% |
| Reserves | 13 | €180,400 | €180,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €180,400 | €180,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€37,669 | -€37,669 | |
| Amounts payable | 17/49 | €52,188 | €2,088 | -€50,100 | -96.0% |
| Amounts payable within one year | 42/48 | €52,188 | €2,088 | -€50,100 | -96.0% |
| Trade debts | 44 | €0 | €1,724 | +€1,724 | |
| Suppliers | 440/4 | €0 | €1,724 | +€1,724 | |
| Taxes, remuneration and social security | 45 | €33,258 | €300 | -€32,958 | -99.1% |
| Taxes | 450/3 | €33,258 | €300 | -€32,958 | -99.1% |
| Other amounts payable | 47/48 | €18,930 | €63 | -€18,867 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €488 | +€95 | +24.2% |
| Other operating charges | 640/8 | €3,812 | €2,469 | -€1,343 | -35.2% |
| Gross operating margin | 9900 | €43,473 | -€34,946 | -€78,419 | |
| Operating profit (loss) | 9901 | €39,268 | -€37,903 | -€77,171 | |
| Financial income | 75/76B | €1,204 | €1,147 | -€57 | -4.8% |
| Recurring financial income | 75 | €1,204 | €1,147 | -€57 | -4.8% |
| Financial charges | 65/66B | €520 | €584 | +€63 | +12.2% |
| Recurring financial charges | 65 | €520 | €584 | +€63 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €39,952 | -€37,340 | -€77,292 | |
| Income taxes | 67/77 | €13,154 | €329 | -€12,826 | -97.5% |
| Profit (loss) for the period | 9904 | €26,798 | -€37,669 | -€64,467 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,798 | -€37,669 | -€64,467 |
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 31 October 2026 via checked.be.