itsoma: 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.
itsoma
Largest movements
- Tangible fixed assets -€7,284
down €7,284 (-40.2%), from €18,101 to €10,817
- Cash -€6,874
down €6,874 (-37.1%), from €18,545 to €11,671
mainly Net result for the year (-€13,822) and Trade debts (-€4,674)
- Receivables within one year +€1,128
up €1,128 (+5.4%), from €20,973 to €22,101
of which Trade receivables: +€1,084
- Profit (loss) carried forward -€13,822
down €13,822 (-143.6%), from -€9,623 to -€23,445
- Tax, wage and social debts +€5,473
up €5,473 (+39.3%), from €13,943 to €19,416
of which Remuneration and social security: +€4,914
- Trade debts -€4,674
down €4,674 (-26.8%), from €17,444 to €12,770
- Staff costs +€8,479
up €8,479 (+14.2%), from €59,844 to €68,323
- Gross operating margin -€5,876
down €5,876 (-8.6%), from €68,416 to €62,540
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 | €58,130 | €44,964 | -€13,166 | -22.6% |
| Fixed assets | 21/28 | €18,476 | €11,192 | -€7,284 | -39.4% |
| Tangible fixed assets | 22/27 | €18,101 | €10,817 | -€7,284 | -40.2% |
| Furniture and vehicles | 24 | €18,101 | €10,817 | -€7,284 | -40.2% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €39,654 | €33,772 | -€5,882 | -14.8% |
| Amounts receivable within one year | 40/41 | €20,973 | €22,101 | +€1,128 | +5.4% |
| Trade receivables | 40 | €19,773 | €20,857 | +€1,084 | +5.5% |
| Other amounts receivable | 41 | €1,200 | €1,244 | +€44 | +3.7% |
| Cash at bank and in hand | 54/58 | €18,545 | €11,671 | -€6,874 | -37.1% |
| Deferred charges and accrued income | 490/1 | €136 | - | -€136 | |
| Total equity and liabilities | 10/49 | €58,130 | €44,964 | -€13,166 | -22.6% |
| Equity | 10/15 | €24,977 | €11,155 | -€13,822 | -55.3% |
| Contributions | 10/11 | €19,600 | €19,600 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,623 | -€23,445 | -€13,822 | -143.6% |
| Amounts payable | 17/49 | €33,153 | €33,809 | +€656 | +2.0% |
| Amounts payable within one year | 42/48 | €33,153 | €33,809 | +€656 | +2.0% |
| Trade debts | 44 | €17,444 | €12,770 | -€4,674 | -26.8% |
| Suppliers | 440/4 | €17,444 | €12,770 | -€4,674 | -26.8% |
| Taxes, remuneration and social security | 45 | €13,943 | €19,416 | +€5,473 | +39.3% |
| Taxes | 450/3 | €5,145 | €5,704 | +€559 | +10.9% |
| Remuneration and social security | 454/9 | €8,798 | €13,712 | +€4,914 | +55.9% |
| Other amounts payable | 47/48 | €1,766 | €1,623 | -€143 | -8.1% |
| Remuneration, social security and pensions | 62 | €59,844 | €68,323 | +€8,479 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,285 | €7,284 | -€1 | 0.0% |
| Other operating charges | 640/8 | €485 | €501 | +€16 | +3.3% |
| Gross operating margin | 9900 | €68,416 | €62,540 | -€5,876 | -8.6% |
| Operating profit (loss) | 9901 | €802 | -€13,568 | -€14,370 | |
| Financial income | 75/76B | €62 | €69 | +€7 | +11.3% |
| Recurring financial income | 75 | €62 | €69 | +€7 | +11.3% |
| Financial charges | 65/66B | €310 | €365 | +€55 | +17.7% |
| Recurring financial charges | 65 | €310 | €365 | +€55 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €554 | -€13,864 | -€14,418 | |
| Income taxes | 67/77 | €174 | -€42 | -€216 | |
| Profit (loss) for the period | 9904 | €380 | -€13,822 | -€14,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €380 | -€13,822 | -€14,202 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.