ITK 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.
ITK Consulting
Largest movements
- Receivables within one year +€2,401
up €2,401 (+198%), from €1,216 to €3,617
of which Other amounts receivable: +€2,182
- Tangible fixed assets -€1,261
down €1,261 (-70.1%), from €1,799 to €538
of which Furniture and vehicles: -€860
- Cash -€1,137
down €1,137 (-18.1%), from €6,301 to €5,163
mainly Receivables within one year (-€2,401) and Net result for the year (-€725)
- Financial fixed assets -€535
no longer reported in 2025 (was €535)
- Deferred charges and accrued income -€320
no longer reported in 2025 (was €320)
- Profit (loss) carried forward -€725
down €725 (-10.3%), from €7,054 to €6,328
- Tax, wage and social debts -€172
no longer reported in 2025 (was €172)
- Gross operating margin -€440
down €440 (-44.8%), from €983 to €543
- Depreciation -€254
down €254 (-16.8%), from €1,516 to €1,261
- Taxes -€172
no longer reported in 2025 (was €172)
- Other operating charges -€31
no longer reported in 2025 (was €31)
- Financial income +€21
up €21 (+74.3%), from €28 to €48
of which Financial income: +€39
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 | €10,171 | €9,318 | -€852 | -8.4% |
| Fixed assets | 21/28 | €2,334 | €538 | -€1,796 | -77.0% |
| Tangible fixed assets | 22/27 | €1,799 | €538 | -€1,261 | -70.1% |
| Plant, machinery and equipment | 23 | €940 | €538 | -€402 | -42.8% |
| Furniture and vehicles | 24 | €860 | - | -€860 | |
| Financial fixed assets | 28 | €535 | - | -€535 | |
| Current assets | 29/58 | €7,837 | €8,781 | +€944 | +12.0% |
| Amounts receivable within one year | 40/41 | €1,216 | €3,617 | +€2,401 | +198% |
| Trade receivables | 40 | €273 | €492 | +€219 | +80.1% |
| Other amounts receivable | 41 | €942 | €3,125 | +€2,182 | +232% |
| Cash at bank and in hand | 54/58 | €6,301 | €5,163 | -€1,137 | -18.1% |
| Deferred charges and accrued income | 490/1 | €320 | - | -€320 | |
| Total equity and liabilities | 10/49 | €10,171 | €9,318 | -€852 | -8.4% |
| Equity | 10/15 | €9,554 | €8,828 | -€725 | -7.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,054 | €6,328 | -€725 | -10.3% |
| Amounts payable | 17/49 | €617 | €490 | -€127 | -20.6% |
| Amounts payable within one year | 42/48 | €617 | €490 | -€127 | -20.6% |
| Trade debts | 44 | €445 | €490 | +€45 | +10.1% |
| Suppliers | 440/4 | €445 | €490 | +€45 | +10.1% |
| Taxes, remuneration and social security | 45 | €172 | - | -€172 | |
| Taxes | 450/3 | €172 | - | -€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | €1,261 | -€254 | -16.8% |
| Other operating charges | 640/8 | €31 | - | -€31 | |
| Gross operating margin | 9900 | €983 | €543 | -€440 | -44.8% |
| Operating profit (loss) | 9901 | -€563 | -€718 | -€155 | -27.5% |
| Financial income | 75/76B | €28 | €48 | +€21 | +74.3% |
| Recurring financial income | 75 | €9 | €48 | +€39 | +419% |
| Non-recurring financial income | 76B | €18 | - | -€18 | |
| Financial charges | 65/66B | €59 | €55 | -€3 | -5.3% |
| Recurring financial charges | 65 | €59 | €55 | -€3 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€594 | -€725 | -€131 | -22.1% |
| Income taxes | 67/77 | €172 | - | -€172 | |
| Profit (loss) for the period | 9904 | -€766 | -€725 | +€41 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€766 | -€725 | +€41 | +5.3% |
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 16 October 2026 via checked.be.