iToon: 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.
iToon
Largest movements
- Cash -€60,981
down €60,981 (-60.5%), from €100,852 to €39,870
mainly Current investments (-€51,394) and Other debts (-€28,337)
- Current investments +€51,394
up €51,394 (+56.5%), from €90,947 to €142,341
- Tangible fixed assets -€8,228
down €8,228 (-36.7%), from €22,436 to €14,209
of which Furniture and vehicles: -€7,226
- Receivables within one year +€3,470
up €3,470 (+16.9%), from €20,581 to €24,051
of which Other amounts receivable: +€1,951
- Other debts -€28,337
down €28,337 (-66.4%), from €42,707 to €14,371
- Reserves +€20,297
up €20,297 (+17.9%), from €113,460 to €133,757
of which Distributable reserves: +€20,297
- Current portion of long-term debt -€5,162
down €5,162 (-74.8%), from €6,898 to €1,735
- Gross operating margin -€7,546
down €7,546 (-17.6%), from €42,844 to €35,298
- Taxes -€1,812
down €1,812 (-17.2%), from €10,514 to €8,702
- Financial income -€1,518
down €1,518 (-37.2%), from €4,078 to €2,560
- Financial charges -€1,008
down €1,008 (-89.1%), from €1,132 to €123
- Other operating charges -€455
down €455 (-47.3%), from €962 to €507
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 | €240,289 | €226,649 | -€13,640 | -5.7% |
| Fixed assets | 21/28 | €22,436 | €14,209 | -€8,228 | -36.7% |
| Tangible fixed assets | 22/27 | €22,436 | €14,209 | -€8,228 | -36.7% |
| Furniture and vehicles | 24 | €15,234 | €8,009 | -€7,226 | -47.4% |
| Other tangible fixed assets | 26 | €7,202 | €6,200 | -€1,002 | -13.9% |
| Current assets | 29/58 | €217,852 | €212,440 | -€5,412 | -2.5% |
| Amounts receivable within one year | 40/41 | €20,581 | €24,051 | +€3,470 | +16.9% |
| Trade receivables | 40 | €19,388 | €20,907 | +€1,519 | +7.8% |
| Other amounts receivable | 41 | €1,193 | €3,144 | +€1,951 | +164% |
| Current investments | 50/53 | €90,947 | €142,341 | +€51,394 | +56.5% |
| Cash at bank and in hand | 54/58 | €100,852 | €39,870 | -€60,981 | -60.5% |
| Deferred charges and accrued income | 490/1 | €5,473 | €6,178 | +€704 | +12.9% |
| Total equity and liabilities | 10/49 | €240,289 | €226,649 | -€13,640 | -5.7% |
| Equity | 10/15 | €170,460 | €190,757 | +€20,297 | +11.9% |
| Contributions | 10/11 | €57,000 | €57,000 | = | 0.0% |
| Reserves | 13 | €113,460 | €133,757 | +€20,297 | +17.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €113,460 | €133,757 | +€20,297 | +17.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,829 | €35,892 | -€33,937 | -48.6% |
| Amounts payable after more than one year | 17 | €1,735 | €0 | -€1,735 | -100% |
| Financial debts | 170/4 | €1,735 | €0 | -€1,735 | -100% |
| Amounts payable within one year | 42/48 | €67,349 | €35,148 | -€32,201 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €6,898 | €1,735 | -€5,162 | -74.8% |
| Financial debts | 43 | €13 | €33 | +€19 | +145% |
| Other loans | 439 | €13 | €33 | +€19 | +145% |
| Trade debts | 44 | €3,683 | €4,461 | +€778 | +21.1% |
| Suppliers | 440/4 | €3,683 | €4,461 | +€778 | +21.1% |
| Taxes, remuneration and social security | 45 | €14,048 | €14,548 | +€501 | +3.6% |
| Taxes | 450/3 | €14,048 | €14,548 | +€501 | +3.6% |
| Other amounts payable | 47/48 | €42,707 | €14,371 | -€28,337 | -66.4% |
| Accrued charges and deferred income | 492/3 | €744 | €744 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,228 | €8,228 | +€0 | 0.0% |
| Other operating charges | 640/8 | €962 | €507 | -€455 | -47.3% |
| Gross operating margin | 9900 | €42,844 | €35,298 | -€7,546 | -17.6% |
| Operating profit (loss) | 9901 | €33,654 | €26,563 | -€7,092 | -21.1% |
| Financial income | 75/76B | €4,078 | €2,560 | -€1,518 | -37.2% |
| Recurring financial income | 75 | €4,078 | €2,560 | -€1,518 | -37.2% |
| Financial charges | 65/66B | €1,132 | €123 | -€1,008 | -89.1% |
| Recurring financial charges | 65 | €1,132 | €123 | -€1,008 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | €36,601 | €28,999 | -€7,602 | -20.8% |
| Income taxes | 67/77 | €10,514 | €8,702 | -€1,812 | -17.2% |
| Profit (loss) for the period | 9904 | €26,087 | €20,297 | -€5,790 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,087 | €20,297 | -€5,790 | -22.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.