Itsmie Consultancy: 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.
Itsmie Consultancy
Largest movements
- Cash -€19,812
down €19,812 (-97.6%), from €20,305 to €494
mainly Net result for the year (-€28,055) and Deferred charges and accrued income (-€6,224)
- Deferred charges and accrued income +€6,224
up €6,224 (+156%), from €4,000 to €10,224
- Receivables within one year -€4,748
down €4,748 (-85.5%), from €5,554 to €806
of which Trade receivables: -€3,977
- Reserves -€22,852
no longer reported in 2025 (was €22,852)
- Other debts +€9,719
up €9,719 (+243%), from €4,007 to €13,726
- Profit (loss) carried forward -€5,203
new in 2025: -€5,203
- Gross operating margin -€54,816
down €54,816, from €26,947 to -€27,869
- Taxes -€5,600
no longer reported in 2025 (was €5,600)
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 | €29,859 | €11,523 | -€18,336 | -61.4% |
| Current assets | 29/58 | €29,859 | €11,523 | -€18,336 | -61.4% |
| Amounts receivable within one year | 40/41 | €5,554 | €806 | -€4,748 | -85.5% |
| Trade receivables | 40 | €3,977 | - | -€3,977 | |
| Other amounts receivable | 41 | €1,577 | €806 | -€771 | -48.9% |
| Cash at bank and in hand | 54/58 | €20,305 | €494 | -€19,812 | -97.6% |
| Deferred charges and accrued income | 490/1 | €4,000 | €10,224 | +€6,224 | +156% |
| Total equity and liabilities | 10/49 | €29,859 | €11,523 | -€18,336 | -61.4% |
| Equity | 10/15 | €25,852 | -€2,203 | -€28,055 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,852 | - | -€22,852 | |
| Distributable reserves | 133 | €22,852 | - | -€22,852 | |
| Profit (loss) carried forward | 14 | - | -€5,203 | -€5,203 | |
| Amounts payable | 17/49 | €4,007 | €13,726 | +€9,719 | +243% |
| Amounts payable within one year | 42/48 | €4,007 | €13,726 | +€9,719 | +243% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €4,007 | €13,726 | +€9,719 | +243% |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €26,947 | -€27,869 | -€54,816 | |
| Operating profit (loss) | 9901 | €26,765 | -€28,055 | -€54,820 | |
| Profit (loss) for the period before taxes | 9903 | €26,765 | -€28,055 | -€54,820 | |
| Income taxes | 67/77 | €5,600 | - | -€5,600 | |
| Profit (loss) for the period | 9904 | €21,166 | -€28,055 | -€49,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,166 | -€28,055 | -€49,220 |
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 19 October 2026 via checked.be.