ITS U CONSULTING: 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.
ITS U CONSULTING
Largest movements
- Cash -€16,097
down €16,097 (-64.9%), from €24,822 to €8,724
mainly Other debts (-€20,000) and Contributions, distributions and other (-€10,000)
- Receivables within one year +€6,511
up €6,511 (+21.3%), from €30,602 to €37,113
of which Trade receivables: +€5,511
- Tangible fixed assets -€1,798
down €1,798 (-43.5%), from €4,132 to €2,334
of which Furniture and vehicles: -€2,091
- Other debts -€20,000
down €20,000 (-66.7%), from €30,000 to €10,000
- Trade debts +€6,334
up €6,334 (+269%), from €2,352 to €8,686
- Tax, wage and social debts +€1,824
up €1,824 (+8.7%), from €20,943 to €22,767
- Purchases and services +€64,106
up €64,106 (+45.0%), from €142,611 to €206,717
- Turnover +€55,254
up €55,254 (+23.2%), from €237,921 to €293,175
- Staff costs +€19,040
up €19,040 (+44.8%), from €42,545 to €61,585
- Gross operating margin -€8,853
down €8,853 (-9.3%), from €95,310 to €86,457
- Taxes -€5,661
down €5,661 (-43.9%), from €12,886 to €7,225
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 | €62,106 | €50,722 | -€11,384 | -18.3% |
| Fixed assets | 21/28 | €6,682 | €4,884 | -€1,798 | -26.9% |
| Tangible fixed assets | 22/27 | €4,132 | €2,334 | -€1,798 | -43.5% |
| Plant, machinery and equipment | 23 | €1,299 | €1,592 | +€293 | +22.5% |
| Furniture and vehicles | 24 | €2,833 | €742 | -€2,091 | -73.8% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €55,424 | €45,838 | -€9,586 | -17.3% |
| Amounts receivable within one year | 40/41 | €30,602 | €37,113 | +€6,511 | +21.3% |
| Trade receivables | 40 | €30,602 | €36,113 | +€5,511 | +18.0% |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €24,822 | €8,724 | -€16,097 | -64.9% |
| Total equity and liabilities | 10/49 | €62,106 | €50,722 | -€11,384 | -18.3% |
| Equity | 10/15 | €8,811 | €9,269 | +€458 | +5.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,811 | €5,269 | +€458 | +9.5% |
| Amounts payable | 17/49 | €53,295 | €41,453 | -€11,842 | -22.2% |
| Amounts payable within one year | 42/48 | €53,295 | €41,453 | -€11,842 | -22.2% |
| Trade debts | 44 | €2,352 | €8,686 | +€6,334 | +269% |
| Suppliers | 440/4 | €2,352 | €8,686 | +€6,334 | +269% |
| Taxes, remuneration and social security | 45 | €20,943 | €22,767 | +€1,824 | +8.7% |
| Taxes | 450/3 | €20,943 | €22,767 | +€1,824 | +8.7% |
| Other amounts payable | 47/48 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Turnover | 70 | €237,921 | €293,175 | +€55,254 | +23.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €142,611 | €206,717 | +€64,106 | +45.0% |
| Remuneration, social security and pensions | 62 | €42,545 | €61,585 | +€19,040 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,390 | €3,920 | +€531 | +15.7% |
| Other operating charges | 640/8 | €3,133 | €2,403 | -€730 | -23.3% |
| Gross operating margin | 9900 | €95,310 | €86,457 | -€8,853 | -9.3% |
| Operating profit (loss) | 9901 | €46,243 | €18,549 | -€27,694 | -59.9% |
| Financial charges | 65/66B | €328 | €866 | +€538 | +164% |
| Recurring financial charges | 65 | €328 | €866 | +€538 | +164% |
| Profit (loss) for the period before taxes | 9903 | €45,914 | €17,683 | -€28,231 | -61.5% |
| Income taxes | 67/77 | €12,886 | €7,225 | -€5,661 | -43.9% |
| Profit (loss) for the period | 9904 | €33,029 | €10,458 | -€22,571 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,029 | €10,458 | -€22,571 | -68.3% |
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 23 October 2026 via checked.be.