ITRIUM CONSULTING: 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.
ITRIUM CONSULTING
Largest movements
- Receivables within one year +€11,705
up €11,705 (+20.9%), from €56,108 to €67,812
of which Other amounts receivable: +€21,482
- Deferred charges and accrued income -€6,048
down €6,048 (-25.8%), from €23,412 to €17,364
- Tangible fixed assets -€2,924
down €2,924 (-45.1%), from €6,483 to €3,558
of which Furniture and vehicles: -€1,758
- Profit (loss) carried forward +€17,250
up €17,250 (+55.3%), from -€31,207 to -€13,957
- Other debts -€16,476
down €16,476 (-92.5%), from €17,809 to €1,333
- Tax, wage and social debts +€11,067
up €11,067 (+31.7%), from €34,902 to €45,968
of which Taxes: +€11,925
- Debts after one year -€6,467
down €6,467 (-39.5%), from €16,382 to €9,915
- Current portion of long-term debt -€3,986
down €3,986 (-38.1%), from €10,453 to €6,467
- Gross operating margin -€15,210
down €15,210 (-10.0%), from €151,831 to €136,622
- Taxes +€6,003
up €6,003 (+103.4%), from €5,806 to €11,809
- Other operating charges -€3,859
down €3,859 (-92.8%), from €4,159 to €300
- Staff costs -€2,320
down €2,320 (-2.4%), from €98,542 to €96,222
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,003 | €88,735 | +€2,732 | +3.2% |
| Fixed assets | 21/28 | €6,483 | €3,558 | -€2,924 | -45.1% |
| Tangible fixed assets | 22/27 | €6,483 | €3,558 | -€2,924 | -45.1% |
| Plant, machinery and equipment | 23 | €1,167 | €0 | -€1,167 | -100.0% |
| Furniture and vehicles | 24 | €5,316 | €3,558 | -€1,758 | -33.1% |
| Current assets | 29/58 | €79,520 | €85,177 | +€5,657 | +7.1% |
| Amounts receivable within one year | 40/41 | €56,108 | €67,812 | +€11,705 | +20.9% |
| Trade receivables | 40 | €42,712 | €32,935 | -€9,777 | -22.9% |
| Other amounts receivable | 41 | €13,395 | €34,877 | +€21,482 | +160.4% |
| Deferred charges and accrued income | 490/1 | €23,412 | €17,364 | -€6,048 | -25.8% |
| Total equity and liabilities | 10/49 | €86,003 | €88,735 | +€2,732 | +3.2% |
| Equity | 10/15 | -€20,847 | -€3,597 | +€17,250 | +82.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,160 | €4,160 | = | 0.0% |
| Distributable reserves | 133 | €4,160 | €4,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,207 | -€13,957 | +€17,250 | +55.3% |
| Amounts payable | 17/49 | €106,849 | €92,332 | -€14,517 | -13.6% |
| Amounts payable after more than one year | 17 | €16,382 | €9,915 | -€6,467 | -39.5% |
| Financial debts | 170/4 | €16,382 | €9,915 | -€6,467 | -39.5% |
| Amounts payable within one year | 42/48 | €90,467 | €82,417 | -€8,050 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €10,453 | €6,467 | -€3,986 | -38.1% |
| Financial debts | 43 | €10,575 | €13,290 | +€2,716 | +25.7% |
| Credit institutions | 430/8 | €10,575 | €13,290 | +€2,716 | +25.7% |
| Trade debts | 44 | €16,728 | €15,358 | -€1,370 | -8.2% |
| Suppliers | 440/4 | €16,728 | €15,358 | -€1,370 | -8.2% |
| Taxes, remuneration and social security | 45 | €34,902 | €45,968 | +€11,067 | +31.7% |
| Taxes | 450/3 | €23,534 | €35,460 | +€11,925 | +50.7% |
| Remuneration and social security | 454/9 | €11,367 | €10,509 | -€859 | -7.6% |
| Other amounts payable | 47/48 | €17,809 | €1,333 | -€16,476 | -92.5% |
| Non-recurring operating income | 76A | €11,611 | - | -€11,611 | |
| Remuneration, social security and pensions | 62 | €98,542 | €96,222 | -€2,320 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,687 | €3,932 | -€755 | -16.1% |
| Other operating charges | 640/8 | €4,159 | €300 | -€3,859 | -92.8% |
| Gross operating margin | 9900 | €151,831 | €136,622 | -€15,210 | -10.0% |
| Operating profit (loss) | 9901 | €44,443 | €36,168 | -€8,275 | -18.6% |
| Financial income | 75/76B | €2,072 | €1,825 | -€247 | -11.9% |
| Recurring financial income | 75 | €807 | €1,576 | +€769 | +95.3% |
| Non-recurring financial income | 76B | €1,265 | €248 | -€1,017 | -80.4% |
| Financial charges | 65/66B | €8,256 | €8,934 | +€679 | +8.2% |
| Recurring financial charges | 65 | €8,161 | €8,934 | +€774 | +9.5% |
| Non-recurring financial charges | 66B | €95 | - | -€95 | |
| Profit (loss) for the period before taxes | 9903 | €38,259 | €29,058 | -€9,201 | -24.0% |
| Income taxes | 67/77 | €5,806 | €11,809 | +€6,003 | +103.4% |
| Profit (loss) for the period | 9904 | €32,453 | €17,250 | -€15,204 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,453 | €17,250 | -€15,204 | -46.8% |
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 5 October 2026 via checked.be.