ITSANA: 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.
ITSANA
Largest movements
- Tangible fixed assets +€5,525
up €5,525 (+634.6%), from €871 to €6,395
of which Plant, machinery and equipment: +€5,945
- Cash -€5,144
down €5,144 (-5.7%), from €91,007 to €85,863
mainly Investment in fixed assets (net) (-€6,200) and Other debts (-€3,111)
- Receivables within one year -€3,323
down €3,323 (-83.9%), from €3,963 to €640
of which Trade receivables: -€3,963
- Other debts -€3,111
down €3,111 (-43.8%), from €7,101 to €3,990
- Gross operating margin +€5,246
up €5,246 (+81.1%), from -€6,468 to -€1,222
- Financial income +€1,191
up €1,191 (+72.9%), from €1,633 to €2,824
- Taxes -€986
down €986, from €704 to -€282
- Depreciation +€452
up €452 (+202.7%), from €223 to €675
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 | €96,183 | €93,264 | -€2,919 | -3.0% |
| Fixed assets | 21/28 | €871 | €6,395 | +€5,525 | +634.6% |
| Tangible fixed assets | 22/27 | €871 | €6,395 | +€5,525 | +634.6% |
| Land and buildings | 22 | €167 | - | -€167 | |
| Plant, machinery and equipment | 23 | - | €5,945 | +€5,945 | |
| Furniture and vehicles | 24 | €704 | €450 | -€253 | -36.0% |
| Current assets | 29/58 | €95,312 | €86,868 | -€8,444 | -8.9% |
| Amounts receivable within one year | 40/41 | €3,963 | €640 | -€3,323 | -83.9% |
| Trade receivables | 40 | €3,963 | - | -€3,963 | |
| Other amounts receivable | 41 | - | €640 | +€640 | |
| Cash at bank and in hand | 54/58 | €91,007 | €85,863 | -€5,144 | -5.7% |
| Deferred charges and accrued income | 490/1 | €343 | €366 | +€23 | +6.7% |
| Total equity and liabilities | 10/49 | €96,183 | €93,264 | -€2,919 | -3.0% |
| Equity | 10/15 | €82,696 | €82,659 | -€37 | 0.0% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €151,712 | €151,712 | = | 0.0% |
| Distributable reserves | 133 | €151,712 | €151,712 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,016 | -€82,053 | -€37 | 0.0% |
| Amounts payable | 17/49 | €13,487 | €10,605 | -€2,882 | -21.4% |
| Amounts payable within one year | 42/48 | €10,487 | €7,605 | -€2,882 | -27.5% |
| Trade debts | 44 | €2,692 | €3,295 | +€603 | +22.4% |
| Suppliers | 440/4 | €2,692 | €3,295 | +€603 | +22.4% |
| Taxes, remuneration and social security | 45 | €694 | €320 | -€374 | -53.9% |
| Taxes | 450/3 | €694 | €320 | -€374 | -53.9% |
| Other amounts payable | 47/48 | €7,101 | €3,990 | -€3,111 | -43.8% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €675 | +€452 | +202.7% |
| Other operating charges | 640/8 | €1,247 | €1,246 | -€1 | -0.1% |
| Gross operating margin | 9900 | -€6,468 | -€1,222 | +€5,246 | +81.1% |
| Operating profit (loss) | 9901 | -€7,938 | -€3,143 | +€4,795 | +60.4% |
| Financial income | 75/76B | €1,633 | €2,824 | +€1,191 | +72.9% |
| Recurring financial income | 75 | €1,633 | €2,824 | +€1,191 | +72.9% |
| Financial charges | 65/66B | €0 | €0 | +€0 | +6.7% |
| Recurring financial charges | 65 | €0 | €0 | +€0 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,306 | -€320 | +€5,986 | +94.9% |
| Income taxes | 67/77 | €704 | -€282 | -€986 | |
| Profit (loss) for the period | 9904 | -€7,009 | -€37 | +€6,972 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,009 | -€37 | +€6,972 | +99.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.