ITOS PATRIMONIUM: 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.
ITOS PATRIMONIUM
Largest movements
- Tangible fixed assets -€15,366
down €15,366 (-2.8%), from €552,484 to €537,118
- Receivables within one year -€9,434
down €9,434 (-87.5%), from €10,785 to €1,350
- Cash +€7,308
up €7,308 (+808%), from €905 to €8,212
mainly Depreciation (+€15,366) and Net result for the year (+€10,124)
- Debts after one year -€18,187
down €18,187 (-4.3%), from €421,226 to €403,039
of which Financial debts: -€15,383
- Profit (loss) carried forward +€10,124
up €10,124 (+76.8%), from -€13,187 to -€3,063
- Trade debts -€9,887
down €9,887 (-83.6%), from €11,824 to €1,937
- Depreciation -€33,202
down €33,202 (-68.4%), from €48,568 to €15,366
- Gross operating margin -€21,767
down €21,767 (-32.0%), from €68,100 to €46,333
- Financial charges -€7,476
down €7,476 (-29.2%), from €25,606 to €18,130
- Other operating charges -€4,400
down €4,400 (-61.9%), from €7,113 to €2,713
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 | €564,173 | €546,680 | -€17,493 | -3.1% |
| Fixed assets | 21/28 | €552,484 | €537,118 | -€15,366 | -2.8% |
| Tangible fixed assets | 22/27 | €552,484 | €537,118 | -€15,366 | -2.8% |
| Land and buildings | 22 | €552,484 | €537,118 | -€15,366 | -2.8% |
| Current assets | 29/58 | €11,689 | €9,563 | -€2,126 | -18.2% |
| Amounts receivable within one year | 40/41 | €10,785 | €1,350 | -€9,434 | -87.5% |
| Trade receivables | 40 | €10,785 | €1,350 | -€9,434 | -87.5% |
| Cash at bank and in hand | 54/58 | €905 | €8,212 | +€7,308 | +808% |
| Total equity and liabilities | 10/49 | €564,173 | €546,680 | -€17,493 | -3.1% |
| Equity | 10/15 | €3,313 | €13,437 | +€10,124 | +306% |
| Contributions | 10/11 | €16,500 | €16,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,187 | -€3,063 | +€10,124 | +76.8% |
| Amounts payable | 17/49 | €560,860 | €533,244 | -€27,617 | -4.9% |
| Amounts payable after more than one year | 17 | €421,226 | €403,039 | -€18,187 | -4.3% |
| Financial debts | 170/4 | €396,621 | €381,238 | -€15,383 | -3.9% |
| Other amounts payable | 178/9 | €24,605 | €21,801 | -€2,804 | -11.4% |
| Amounts payable within one year | 42/48 | €139,634 | €125,954 | -€13,680 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €17,474 | €18,187 | +€713 | +4.1% |
| Trade debts | 44 | €11,824 | €1,937 | -€9,887 | -83.6% |
| Suppliers | 440/4 | €11,824 | €1,937 | -€9,887 | -83.6% |
| Other amounts payable | 47/48 | €110,337 | €105,830 | -€4,506 | -4.1% |
| Accrued charges and deferred income | 492/3 | - | €4,250 | +€4,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,568 | €15,366 | -€33,202 | -68.4% |
| Other operating charges | 640/8 | €7,113 | €2,713 | -€4,400 | -61.9% |
| Gross operating margin | 9900 | €68,100 | €46,333 | -€21,767 | -32.0% |
| Operating profit (loss) | 9901 | €12,419 | €28,254 | +€15,835 | +128% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €25,606 | €18,130 | -€7,476 | -29.2% |
| Recurring financial charges | 65 | €25,606 | €18,130 | -€7,476 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,187 | €10,124 | +€23,311 | |
| Profit (loss) for the period | 9904 | -€13,187 | €10,124 | +€23,311 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,187 | €10,124 | +€23,311 |
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 30 October 2026 via checked.be.