ITOMI: 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.
ITOMI
Largest movements
- Receivables within one year -€4,599
down €4,599 (-9.1%), from €50,508 to €45,909
of which Other amounts receivable: -€6,064
- Cash -€4,344
down €4,344 (-8.0%), from €54,474 to €50,131
mainly Contributions, distributions and other (-€9,129) and Investment in fixed assets (net) (-€1,917)
- Reserves -€7,945
down €7,945 (-10.0%), from €79,517 to €71,572
of which Distributable reserves: -€7,945
- Trade debts -€1,916
down €1,916 (-30.1%), from €6,358 to €4,442
- Other debts +€1,873
up €1,873 (+25.8%), from €7,256 to €9,129
- Gross operating margin -€23,510
down €23,510 (-76.1%), from €30,908 to €7,398
- Taxes -€6,271
down €6,271 (-76.6%), from €8,185 to €1,914
- Depreciation +€539
up €539 (+25.8%), from €2,086 to €2,625
- Financial charges -€318
down €318 (-13.4%), from €2,375 to €2,058
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 | €121,864 | €113,141 | -€8,723 | -7.2% |
| Fixed assets | 21/28 | €12,224 | €11,516 | -€708 | -5.8% |
| Tangible fixed assets | 22/27 | €12,224 | €11,516 | -€708 | -5.8% |
| Plant, machinery and equipment | 23 | €2,303 | €3,379 | +€1,076 | +46.7% |
| Furniture and vehicles | 24 | €8,834 | €7,214 | -€1,620 | -18.3% |
| Other tangible fixed assets | 26 | €1,087 | €923 | -€164 | -15.1% |
| Current assets | 29/58 | €109,640 | €101,625 | -€8,015 | -7.3% |
| Amounts receivable within one year | 40/41 | €50,508 | €45,909 | -€4,599 | -9.1% |
| Trade receivables | 40 | €26,347 | €27,812 | +€1,465 | +5.6% |
| Other amounts receivable | 41 | €24,161 | €18,097 | -€6,064 | -25.1% |
| Cash at bank and in hand | 54/58 | €54,474 | €50,131 | -€4,344 | -8.0% |
| Deferred charges and accrued income | 490/1 | €4,658 | €5,585 | +€927 | +19.9% |
| Total equity and liabilities | 10/49 | €121,864 | €113,141 | -€8,723 | -7.2% |
| Equity | 10/15 | €98,117 | €90,172 | -€7,945 | -8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,517 | €71,572 | -€7,945 | -10.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €361 | €361 | = | 0.0% |
| Distributable reserves | 133 | €77,295 | €69,351 | -€7,945 | -10.3% |
| Amounts payable | 17/49 | €23,748 | €22,969 | -€779 | -3.3% |
| Amounts payable within one year | 42/48 | €23,123 | €22,344 | -€779 | -3.4% |
| Financial debts | 43 | - | €230 | +€230 | |
| Credit institutions | 430/8 | - | €230 | +€230 | |
| Trade debts | 44 | €6,358 | €4,442 | -€1,916 | -30.1% |
| Suppliers | 440/4 | €6,358 | €4,442 | -€1,916 | -30.1% |
| Taxes, remuneration and social security | 45 | €9,508 | €8,543 | -€965 | -10.1% |
| Taxes | 450/3 | €7,233 | €6,278 | -€955 | -13.2% |
| Remuneration and social security | 454/9 | €2,275 | €2,266 | -€9 | -0.4% |
| Other amounts payable | 47/48 | €7,256 | €9,129 | +€1,873 | +25.8% |
| Accrued charges and deferred income | 492/3 | €625 | €625 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,086 | €2,625 | +€539 | +25.8% |
| Other operating charges | 640/8 | €835 | €746 | -€89 | -10.6% |
| Gross operating margin | 9900 | €30,908 | €7,398 | -€23,510 | -76.1% |
| Operating profit (loss) | 9901 | €27,987 | €4,026 | -€23,961 | -85.6% |
| Financial income | 75/76B | €1,256 | €1,130 | -€126 | -10.0% |
| Recurring financial income | 75 | €1,256 | €1,130 | -€126 | -10.0% |
| Financial charges | 65/66B | €2,375 | €2,058 | -€318 | -13.4% |
| Recurring financial charges | 65 | €2,375 | €2,058 | -€318 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €26,868 | €3,098 | -€23,769 | -88.5% |
| Income taxes | 67/77 | €8,185 | €1,914 | -€6,271 | -76.6% |
| Profit (loss) for the period | 9904 | €18,683 | €1,184 | -€17,499 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,683 | €1,184 | -€17,499 | -93.7% |
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 19 October 2026 via checked.be.