ITPT: 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.
ITPT
Largest movements
- Cash +€32,723
up €32,723 (+33.7%), from €97,226 to €129,949
mainly Net result for the year (+€30,841) and Debts after one year (+€5,034)
- Receivables within one year +€2,670
up €2,670 (+18.5%), from €14,449 to €17,118
- Profit (loss) carried forward +€30,841
up €30,841 (+95.9%), from €32,145 to €62,986
- Debts after one year +€5,034
up €5,034 (+240.3%), from €2,095 to €7,129
- Gross operating margin -€2,753
down €2,753 (-6.3%), from €43,409 to €40,656
- Depreciation -€1,703
no longer reported in 2025 (was €1,703)
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 | €111,675 | €147,068 | +€35,393 | +31.7% |
| Current assets | 29/58 | €111,675 | €147,068 | +€35,393 | +31.7% |
| Amounts receivable within one year | 40/41 | €14,449 | €17,118 | +€2,670 | +18.5% |
| Trade receivables | 40 | €14,449 | €17,118 | +€2,670 | +18.5% |
| Cash at bank and in hand | 54/58 | €97,226 | €129,949 | +€32,723 | +33.7% |
| Total equity and liabilities | 10/49 | €111,675 | €147,068 | +€35,393 | +31.7% |
| Equity | 10/15 | €88,377 | €119,218 | +€30,841 | +34.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,232 | €51,232 | = | 0.0% |
| Distributable reserves | 133 | €51,232 | €51,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,145 | €62,986 | +€30,841 | +95.9% |
| Amounts payable | 17/49 | €23,298 | €27,850 | +€4,552 | +19.5% |
| Amounts payable after more than one year | 17 | €2,095 | €7,129 | +€5,034 | +240.3% |
| Other amounts payable | 178/9 | €2,095 | €7,129 | +€5,034 | +240.3% |
| Amounts payable within one year | 42/48 | €21,203 | €20,720 | -€482 | -2.3% |
| Trade debts | 44 | - | €127 | +€127 | |
| Suppliers | 440/4 | - | €127 | +€127 | |
| Taxes, remuneration and social security | 45 | €21,203 | €20,593 | -€610 | -2.9% |
| Taxes | 450/3 | €20,045 | €19,637 | -€408 | -2.0% |
| Remuneration and social security | 454/9 | €1,158 | €956 | -€202 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,703 | - | -€1,703 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €43,409 | €40,656 | -€2,753 | -6.3% |
| Operating profit (loss) | 9901 | €41,318 | €40,257 | -€1,062 | -2.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €143 | +€2 | +1.7% |
| Recurring financial charges | 65 | €140 | €143 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €41,178 | €40,114 | -€1,064 | -2.6% |
| Income taxes | 67/77 | €9,591 | €9,273 | -€317 | -3.3% |
| Profit (loss) for the period | 9904 | €31,588 | €30,841 | -€747 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,588 | €30,841 | -€747 | -2.4% |
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 2 October 2026 via checked.be.