ITSaComit: 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.
ITSaComit
Largest movements
- Cash +€18,062
up €18,062 (+152.3%), from €11,856 to €29,918
mainly Net result for the year (+€21,528) and Current portion of long-term debt (+€12,159)
- Receivables within one year +€15,482
up €15,482 (+118.4%), from €13,074 to €28,556
of which Other amounts receivable: +€15,422
- Tangible fixed assets -€9,357
down €9,357 (-46.8%), from €19,995 to €10,638
- Deferred charges and accrued income -€983
no longer reported in 2024 (was €983)
- Profit (loss) carried forward +€21,528
up €21,528, from -€456 to €21,072
- Current portion of long-term debt +€12,159
up €12,159 (+210.9%), from €5,765 to €17,924
- Short-term financial debts -€10,000
no longer reported in 2024 (was €10,000)
- Tax, wage and social debts +€5,869
up €5,869 (+34.6%), from €16,942 to €22,811
- Trade debts -€3,428
down €3,428 (-72.4%), from €4,733 to €1,305
- Gross operating margin +€35,001
up €35,001 (+393.0%), from €8,905 to €43,906
- Taxes +€2,323
up €2,323 (+36.9%), from €6,302 to €8,625
- Financial income -€2,072
down €2,072 (-81.0%), from €2,559 to €487
- Other operating charges +€877
up €877 (+77.7%), from €1,128 to €2,005
- Depreciation +€826
up €826 (+9.1%), from €9,061 to €9,887
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,908 | €69,112 | +€23,204 | +50.5% |
| Fixed assets | 21/28 | €19,995 | €10,638 | -€9,357 | -46.8% |
| Tangible fixed assets | 22/27 | €19,995 | €10,638 | -€9,357 | -46.8% |
| Furniture and vehicles | 24 | €19,995 | €10,638 | -€9,357 | -46.8% |
| Current assets | 29/58 | €25,912 | €58,474 | +€32,561 | +125.7% |
| Amounts receivable within one year | 40/41 | €13,074 | €28,556 | +€15,482 | +118.4% |
| Trade receivables | 40 | €10,926 | €10,986 | +€60 | +0.6% |
| Other amounts receivable | 41 | €2,148 | €17,570 | +€15,422 | +717.8% |
| Cash at bank and in hand | 54/58 | €11,856 | €29,918 | +€18,062 | +152.3% |
| Deferred charges and accrued income | 490/1 | €983 | - | -€983 | |
| Total equity and liabilities | 10/49 | €45,908 | €69,112 | +€23,204 | +50.5% |
| Equity | 10/15 | €5,544 | €27,072 | +€21,528 | +388.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€456 | €21,072 | +€21,528 | |
| Amounts payable | 17/49 | €40,363 | €42,040 | +€1,676 | +4.2% |
| Amounts payable after more than one year | 17 | €2,924 | - | -€2,924 | |
| Financial debts | 170/4 | €2,924 | - | -€2,924 | |
| Amounts payable within one year | 42/48 | €37,440 | €42,040 | +€4,600 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €5,765 | €17,924 | +€12,159 | +210.9% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €4,733 | €1,305 | -€3,428 | -72.4% |
| Suppliers | 440/4 | €4,733 | €1,305 | -€3,428 | -72.4% |
| Taxes, remuneration and social security | 45 | €16,942 | €22,811 | +€5,869 | +34.6% |
| Taxes | 450/3 | €16,942 | €22,811 | +€5,869 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,061 | €9,887 | +€826 | +9.1% |
| Other operating charges | 640/8 | €1,128 | €2,005 | +€877 | +77.7% |
| Gross operating margin | 9900 | €8,905 | €43,906 | +€35,001 | +393.0% |
| Operating profit (loss) | 9901 | -€1,284 | €32,013 | +€33,298 | |
| Financial income | 75/76B | €2,559 | €487 | -€2,072 | -81.0% |
| Recurring financial income | 75 | €2,559 | €487 | -€2,072 | -81.0% |
| Financial charges | 65/66B | €1,652 | €2,347 | +€695 | +42.1% |
| Recurring financial charges | 65 | €1,652 | €2,347 | +€695 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€377 | €30,153 | +€30,531 | |
| Income taxes | 67/77 | €6,302 | €8,625 | +€2,323 | +36.9% |
| Profit (loss) for the period | 9904 | -€6,680 | €21,528 | +€28,208 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,680 | €21,528 | +€28,208 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.