ITSATRUC: 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.
ITSATRUC
Largest movements
- Cash +€95,359
up €95,359 (+73.8%), from €129,186 to €224,546
mainly Net result for the year (+€126,483) and Tax, wage and social debts (+€41,681)
- Current investments +€49,628
new in 2025: €49,628
- Receivables within one year +€21,647
up €21,647 (+87.0%), from €24,893 to €46,540
- Profit (loss) carried forward +€126,483
up €126,483 (+115.2%), from €109,806 to €236,288
- Tax, wage and social debts +€41,681
up €41,681 (+105.3%), from €39,582 to €81,263
- Gross operating margin +€18,993
up €18,993 (+13.3%), from €142,952 to €161,946
- Taxes +€5,101
up €5,101 (+16.7%), from €30,501 to €35,602
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 | €156,853 | €323,672 | +€166,819 | +106.4% |
| Fixed assets | 21/28 | €2,478 | €2,220 | -€258 | -10.4% |
| Tangible fixed assets | 22/27 | €2,478 | €2,220 | -€258 | -10.4% |
| Furniture and vehicles | 24 | €2,478 | €2,220 | -€258 | -10.4% |
| Current assets | 29/58 | €154,375 | €321,452 | +€167,078 | +108.2% |
| Amounts receivable within one year | 40/41 | €24,893 | €46,540 | +€21,647 | +87.0% |
| Trade receivables | 40 | €24,893 | €46,540 | +€21,647 | +87.0% |
| Current investments | 50/53 | - | €49,628 | +€49,628 | |
| Cash at bank and in hand | 54/58 | €129,186 | €224,546 | +€95,359 | +73.8% |
| Deferred charges and accrued income | 490/1 | €295 | €739 | +€443 | +150.1% |
| Total equity and liabilities | 10/49 | €156,853 | €323,672 | +€166,819 | +106.4% |
| Equity | 10/15 | €111,806 | €238,288 | +€126,483 | +113.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,806 | €236,288 | +€126,483 | +115.2% |
| Amounts payable | 17/49 | €45,047 | €85,384 | +€40,337 | +89.5% |
| Amounts payable within one year | 42/48 | €45,047 | €82,172 | +€37,125 | +82.4% |
| Trade debts | 44 | €3,080 | €909 | -€2,171 | -70.5% |
| Suppliers | 440/4 | €3,080 | €909 | -€2,171 | -70.5% |
| Taxes, remuneration and social security | 45 | €39,582 | €81,263 | +€41,681 | +105.3% |
| Taxes | 450/3 | €39,582 | €81,263 | +€41,681 | +105.3% |
| Other amounts payable | 47/48 | €2,385 | - | -€2,385 | |
| Accrued charges and deferred income | 492/3 | - | €3,211 | +€3,211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €795 | +€707 | +805.9% |
| Other operating charges | 640/8 | - | €372 | +€372 | |
| Gross operating margin | 9900 | €142,952 | €161,946 | +€18,993 | +13.3% |
| Operating profit (loss) | 9901 | €142,864 | €160,778 | +€17,914 | +12.5% |
| Financial income | 75/76B | €4 | €1,424 | +€1,419 | +34367.8% |
| Recurring financial income | 75 | €4 | €1,424 | +€1,419 | +34367.8% |
| Financial charges | 65/66B | €97 | €117 | +€20 | +20.4% |
| Recurring financial charges | 65 | €97 | €117 | +€20 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €142,771 | €162,085 | +€19,313 | +13.5% |
| Income taxes | 67/77 | €30,501 | €35,602 | +€5,101 | +16.7% |
| Profit (loss) for the period | 9904 | €112,270 | €126,483 | +€14,212 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €112,270 | €126,483 | +€14,212 | +12.7% |
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 11 October 2026 via checked.be.