ITSroom: 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.
ITSroom
Largest movements
- Receivables within one year -€26,900
down €26,900 (-44.6%), from €60,293 to €33,394
of which Trade receivables: -€24,081
- Cash +€6,228
up €6,228 (+113%), from €5,535 to €11,763
mainly Other debts (+€41,917) and Receivables within one year (+€26,900)
- Deferred charges and accrued income +€1,854
up €1,854 (+72.4%), from €2,560 to €4,414
- Tangible fixed assets -€1,287
down €1,287 (-8.4%), from €15,384 to €14,097
of which Other tangible fixed assets: -€1,000
- Profit (loss) carried forward -€56,747
down €56,747 (-89.4%), from €63,446 to €6,699
- Other debts +€41,917
up €41,917, from €0 to €41,917
- Trade debts -€3,931
down €3,931 (-70.1%), from €5,606 to €1,674
- Tax, wage and social debts -€1,343
down €1,343 (-20.2%), from €6,660 to €5,317
- Gross operating margin +€8,617
up €8,617 (+328%), from €2,627 to €11,244
- Taxes +€5,054
up €5,054, from -€2,596 to €2,458
- Other operating charges -€815
down €815 (-52.1%), from €1,562 to €747
- Depreciation +€270
up €270 (+6.2%), from €4,377 to €4,646
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 | €83,772 | €63,667 | -€20,104 | -24.0% |
| Fixed assets | 21/28 | €15,384 | €14,097 | -€1,287 | -8.4% |
| Tangible fixed assets | 22/27 | €15,384 | €14,097 | -€1,287 | -8.4% |
| Furniture and vehicles | 24 | €11,192 | €10,905 | -€287 | -2.6% |
| Other tangible fixed assets | 26 | €4,192 | €3,192 | -€1,000 | -23.9% |
| Current assets | 29/58 | €68,388 | €49,571 | -€18,817 | -27.5% |
| Amounts receivable within one year | 40/41 | €60,293 | €33,394 | -€26,900 | -44.6% |
| Trade receivables | 40 | €57,475 | €33,394 | -€24,081 | -41.9% |
| Other amounts receivable | 41 | €2,818 | €0 | -€2,818 | -100% |
| Cash at bank and in hand | 54/58 | €5,535 | €11,763 | +€6,228 | +113% |
| Deferred charges and accrued income | 490/1 | €2,560 | €4,414 | +€1,854 | +72.4% |
| Total equity and liabilities | 10/49 | €83,772 | €63,667 | -€20,104 | -24.0% |
| Equity | 10/15 | €71,506 | €14,759 | -€56,747 | -79.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,446 | €6,699 | -€56,747 | -89.4% |
| Amounts payable | 17/49 | €12,265 | €48,908 | +€36,643 | +299% |
| Amounts payable within one year | 42/48 | €12,265 | €48,908 | +€36,643 | +299% |
| Trade debts | 44 | €5,606 | €1,674 | -€3,931 | -70.1% |
| Suppliers | 440/4 | €5,606 | €1,674 | -€3,931 | -70.1% |
| Taxes, remuneration and social security | 45 | €6,660 | €5,317 | -€1,343 | -20.2% |
| Taxes | 450/3 | €6,660 | €5,317 | -€1,343 | -20.2% |
| Other amounts payable | 47/48 | €0 | €41,917 | +€41,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,377 | €4,646 | +€270 | +6.2% |
| Other operating charges | 640/8 | €1,562 | €747 | -€815 | -52.1% |
| Gross operating margin | 9900 | €2,627 | €11,244 | +€8,617 | +328% |
| Operating profit (loss) | 9901 | -€3,312 | €5,850 | +€9,162 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +6,000% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6,000% |
| Financial charges | 65/66B | €140 | €140 | +€0 | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,452 | €5,711 | +€9,163 | |
| Income taxes | 67/77 | -€2,596 | €2,458 | +€5,054 | |
| Profit (loss) for the period | 9904 | -€856 | €3,253 | +€4,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€856 | €3,253 | +€4,109 |
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 27 October 2026 via checked.be.