ITstra: 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.
ITstra
Largest movements
- Tangible fixed assets -€17,840
down €17,840 (-35.1%), from €50,800 to €32,960
of which Furniture and vehicles: -€17,085
- Receivables within one year +€11,208
up €11,208 (+60.0%), from €18,672 to €29,880
of which Trade receivables: +€11,208
- Cash +€2,253
up €2,253 (+15.3%), from €14,767 to €17,020
mainly Net result for the year (+€73,063) and Depreciation (+€17,840)
- Deferred charges and accrued income +€1,653
up €1,653 (+399.8%), from €413 to €2,066
- Debts after one year -€13,985
down €13,985 (-51.2%), from €27,318 to €13,333
- Other debts +€10,000
up €10,000 (+49.4%), from €20,261 to €30,261
- Reserves +€1,063
up €1,063 (+8.8%), from €12,020 to €13,083
- Tax, wage and social debts -€916
down €916 (-9.0%), from €10,215 to €9,299
of which Taxes: -€922
- Gross operating margin +€7,524
up €7,524 (+7.1%), from €105,410 to €112,934
- Taxes +€1,806
up €1,806 (+10.2%), from €17,782 to €19,588
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 | €84,652 | €81,926 | -€2,726 | -3.2% |
| Fixed assets | 21/28 | €50,800 | €32,960 | -€17,840 | -35.1% |
| Tangible fixed assets | 22/27 | €50,800 | €32,960 | -€17,840 | -35.1% |
| Plant, machinery and equipment | 23 | €2,249 | €1,495 | -€755 | -33.6% |
| Furniture and vehicles | 24 | €48,551 | €31,465 | -€17,085 | -35.2% |
| Current assets | 29/58 | €33,852 | €48,966 | +€15,114 | +44.6% |
| Amounts receivable within one year | 40/41 | €18,672 | €29,880 | +€11,208 | +60.0% |
| Trade receivables | 40 | €18,625 | €29,834 | +€11,208 | +60.2% |
| Other amounts receivable | 41 | €46 | €46 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,767 | €17,020 | +€2,253 | +15.3% |
| Deferred charges and accrued income | 490/1 | €413 | €2,066 | +€1,653 | +399.8% |
| Total equity and liabilities | 10/49 | €84,652 | €81,926 | -€2,726 | -3.2% |
| Equity | 10/15 | €13,020 | €14,083 | +€1,063 | +8.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,020 | €13,083 | +€1,063 | +8.8% |
| Distributable reserves | 133 | €12,020 | €13,083 | +€1,063 | +8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,632 | €67,843 | -€3,789 | -5.3% |
| Amounts payable after more than one year | 17 | €27,318 | €13,333 | -€13,985 | -51.2% |
| Financial debts | 170/4 | €27,318 | €13,333 | -€13,985 | -51.2% |
| Amounts payable within one year | 42/48 | €44,313 | €54,510 | +€10,196 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €13,424 | €13,985 | +€561 | +4.2% |
| Trade debts | 44 | €414 | €965 | +€551 | +133.0% |
| Suppliers | 440/4 | €414 | €965 | +€551 | +133.0% |
| Taxes, remuneration and social security | 45 | €10,215 | €9,299 | -€916 | -9.0% |
| Taxes | 450/3 | €10,215 | €9,292 | -€922 | -9.0% |
| Remuneration and social security | 454/9 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €20,261 | €30,261 | +€10,000 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,840 | €17,840 | = | 0.0% |
| Other operating charges | 640/8 | €335 | €962 | +€627 | +187.2% |
| Gross operating margin | 9900 | €105,410 | €112,934 | +€7,524 | +7.1% |
| Operating profit (loss) | 9901 | €87,235 | €94,131 | +€6,896 | +7.9% |
| Financial income | 75/76B | €141 | €129 | -€12 | -8.6% |
| Recurring financial income | 75 | €141 | €129 | -€12 | -8.6% |
| Financial charges | 65/66B | €2,234 | €1,609 | -€624 | -28.0% |
| Recurring financial charges | 65 | €2,234 | €1,609 | -€624 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €85,142 | €92,651 | +€7,509 | +8.8% |
| Income taxes | 67/77 | €17,782 | €19,588 | +€1,806 | +10.2% |
| Profit (loss) for the period | 9904 | €67,361 | €73,063 | +€5,703 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €67,361 | €73,063 | +€5,703 | +8.5% |
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 29 September 2026 via checked.be.