ITS Building: 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.
ITS Building
Largest movements
- Cash +€19,110
up €19,110 (+1506.6%), from €1,268 to €20,378
mainly Receivables within one year (+€8,592) and Net result for the year (+€7,768)
- Receivables within one year -€8,592
down €8,592 (-42.1%), from €20,390 to €11,798
of which Other amounts receivable: -€20,092
- Reserves +€4,426
new in 2025: €4,426
- Profit (loss) carried forward +€3,342
no longer reported in 2025 (was -€3,342)
- Other debts +€1,650
new in 2025: €1,650
- Tax, wage and social debts +€1,100
new in 2025: €1,100
- Gross operating margin +€12,084
up €12,084, from -€3,074 to €9,010
- Taxes +€1,100
new in 2025: €1,100
- Financial charges -€129
down €129 (-85.9%), from €150 to €21
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 | €21,658 | €32,176 | +€10,518 | +48.6% |
| Current assets | 29/58 | €21,658 | €32,176 | +€10,518 | +48.6% |
| Amounts receivable within one year | 40/41 | €20,390 | €11,798 | -€8,592 | -42.1% |
| Trade receivables | 40 | - | €11,500 | +€11,500 | |
| Other amounts receivable | 41 | €20,390 | €298 | -€20,092 | -98.5% |
| Cash at bank and in hand | 54/58 | €1,268 | €20,378 | +€19,110 | +1506.6% |
| Total equity and liabilities | 10/49 | €21,658 | €32,176 | +€10,518 | +48.6% |
| Equity | 10/15 | €21,658 | €29,426 | +€7,768 | +35.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | - | €4,426 | +€4,426 | |
| Distributable reserves | 133 | - | €4,426 | +€4,426 | |
| Profit (loss) carried forward | 14 | -€3,342 | - | +€3,342 | |
| Amounts payable | 17/49 | - | €2,750 | +€2,750 | |
| Amounts payable within one year | 42/48 | - | €2,750 | +€2,750 | |
| Taxes, remuneration and social security | 45 | - | €1,100 | +€1,100 | |
| Taxes | 450/3 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | - | €1,650 | +€1,650 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€3,074 | €9,010 | +€12,084 | |
| Operating profit (loss) | 9901 | -€3,192 | €8,890 | +€12,082 | |
| Financial charges | 65/66B | €150 | €21 | -€129 | -85.9% |
| Recurring financial charges | 65 | €150 | €21 | -€129 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,342 | €8,868 | +€12,210 | |
| Income taxes | 67/77 | - | €1,100 | +€1,100 | |
| Profit (loss) for the period | 9904 | -€3,342 | €7,768 | +€11,110 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,342 | €7,768 | +€11,110 |
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 7 October 2026 via checked.be.