ITOMS: 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.
ITOMS
Largest movements
- Receivables within one year +€3,100
up €3,100 (+200%), from €1,550 to €4,650
- Cash -€2,258
down €2,258 (-71.2%), from €3,173 to €915
mainly Net result for the year (-€4,684) and Receivables within one year (-€3,100)
- Tangible fixed assets +€1,141
new in 2025: €1,141
- Other debts +€7,440
up €7,440 (+38.9%), from €19,116 to €26,556
- Profit (loss) carried forward -€4,684
down €4,684 (-15.6%), from -€29,979 to -€34,663
- Trade debts -€433
down €433 (-16.6%), from €2,603 to €2,170
- Tax, wage and social debts -€296
down €296 (-19.7%), from €1,503 to €1,207
- Gross operating margin -€638
down €638 (-24.6%), from -€2,594 to -€3,232
- Depreciation +€127
new in 2025: €127
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 | €5,303 | €7,330 | +€2,027 | +38.2% |
| Fixed assets | 21/28 | - | €1,141 | +€1,141 | |
| Tangible fixed assets | 22/27 | - | €1,141 | +€1,141 | |
| Furniture and vehicles | 24 | - | €1,141 | +€1,141 | |
| Current assets | 29/58 | €5,303 | €6,188 | +€886 | +16.7% |
| Amounts receivable within one year | 40/41 | €1,550 | €4,650 | +€3,100 | +200% |
| Trade receivables | 40 | €1,550 | €4,650 | +€3,100 | +200% |
| Cash at bank and in hand | 54/58 | €3,173 | €915 | -€2,258 | -71.2% |
| Deferred charges and accrued income | 490/1 | €579 | €623 | +€44 | +7.6% |
| Total equity and liabilities | 10/49 | €5,303 | €7,330 | +€2,027 | +38.2% |
| Equity | 10/15 | -€17,919 | -€22,603 | -€4,684 | -26.1% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,979 | -€34,663 | -€4,684 | -15.6% |
| Amounts payable | 17/49 | €23,222 | €29,933 | +€6,711 | +28.9% |
| Amounts payable within one year | 42/48 | €23,222 | €29,933 | +€6,711 | +28.9% |
| Trade debts | 44 | €2,603 | €2,170 | -€433 | -16.6% |
| Suppliers | 440/4 | €2,603 | €2,170 | -€433 | -16.6% |
| Taxes, remuneration and social security | 45 | €1,503 | €1,207 | -€296 | -19.7% |
| Taxes | 450/3 | €1,503 | €1,207 | -€296 | -19.7% |
| Other amounts payable | 47/48 | €19,116 | €26,556 | +€7,440 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €127 | +€127 | |
| Other operating charges | 640/8 | €916 | €939 | +€23 | +2.5% |
| Gross operating margin | 9900 | -€2,594 | -€3,232 | -€638 | -24.6% |
| Operating profit (loss) | 9901 | -€3,510 | -€4,298 | -€788 | -22.4% |
| Financial charges | 65/66B | €77 | €75 | -€2 | -2.6% |
| Recurring financial charges | 65 | €77 | €75 | -€2 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,587 | -€4,373 | -€786 | -21.9% |
| Income taxes | 67/77 | €311 | €311 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€3,899 | -€4,684 | -€785 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,899 | -€4,684 | -€785 | -20.1% |
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.