ITOM Consulting: 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.
ITOM Consulting
Largest movements
- Cash +€71,597
up €71,597 (+84.0%), from €85,254 to €156,851
mainly Net result for the year (+€52,083) and Receivables within one year (+€12,824)
- Receivables within one year -€12,824
down €12,824 (-43.6%), from €29,403 to €16,579
of which Trade receivables: -€14,157
- Tangible fixed assets -€6,011
down €6,011 (-29.6%), from €20,298 to €14,287
- Profit (loss) carried forward +€52,083
up €52,083 (+42.9%), from €121,403 to €173,486
- Trade debts +€2,464
up €2,464 (+3242.6%), from €76 to €2,540
- Taxes +€20,304
new in 2025: €20,304
- Gross operating margin -€6,372
down €6,372 (-7.4%), from €85,859 to €79,487
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 | €134,955 | €187,718 | +€52,763 | +39.1% |
| Fixed assets | 21/28 | €20,298 | €14,287 | -€6,011 | -29.6% |
| Tangible fixed assets | 22/27 | €20,298 | €14,287 | -€6,011 | -29.6% |
| Furniture and vehicles | 24 | €20,298 | €14,287 | -€6,011 | -29.6% |
| Current assets | 29/58 | €114,657 | €173,431 | +€58,774 | +51.3% |
| Amounts receivable within one year | 40/41 | €29,403 | €16,579 | -€12,824 | -43.6% |
| Trade receivables | 40 | €29,403 | €15,246 | -€14,157 | -48.1% |
| Other amounts receivable | 41 | - | €1,333 | +€1,333 | |
| Cash at bank and in hand | 54/58 | €85,254 | €156,851 | +€71,597 | +84.0% |
| Total equity and liabilities | 10/49 | €134,955 | €187,718 | +€52,763 | +39.1% |
| Equity | 10/15 | €126,403 | €178,486 | +€52,083 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,403 | €173,486 | +€52,083 | +42.9% |
| Amounts payable | 17/49 | €8,552 | €9,232 | +€680 | +8.0% |
| Amounts payable within one year | 42/48 | €8,552 | €9,232 | +€680 | +8.0% |
| Trade debts | 44 | €76 | €2,540 | +€2,464 | +3242.6% |
| Suppliers | 440/4 | €76 | €2,540 | +€2,464 | +3242.6% |
| Taxes, remuneration and social security | 45 | €7,614 | €5,837 | -€1,777 | -23.3% |
| Taxes | 450/3 | €7,614 | €5,837 | -€1,777 | -23.3% |
| Other amounts payable | 47/48 | €862 | €854 | -€8 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,011 | €6,011 | -€0 | 0.0% |
| Other operating charges | 640/8 | €937 | €939 | +€2 | +0.2% |
| Gross operating margin | 9900 | €85,859 | €79,487 | -€6,372 | -7.4% |
| Operating profit (loss) | 9901 | €78,911 | €72,537 | -€6,374 | -8.1% |
| Financial charges | 65/66B | €130 | €150 | +€20 | +15.4% |
| Recurring financial charges | 65 | €130 | €150 | +€20 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €78,781 | €72,387 | -€6,394 | -8.1% |
| Income taxes | 67/77 | - | €20,304 | +€20,304 | |
| Profit (loss) for the period | 9904 | €78,781 | €52,083 | -€26,698 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,781 | €52,083 | -€26,698 | -33.9% |
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 8 October 2026 via checked.be.