ITUNI: 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.
ITUNI
Largest movements
- Receivables within one year -€203,160
down €203,160 (-55.0%), from €369,401 to €166,241
of which Trade receivables: -€224,413
- Cash -€118,417
down €118,417 (-98.7%), from €119,919 to €1,502
mainly Trade debts (-€233,403) and Net result for the year (-€106,910)
- Tangible fixed assets -€22,354
down €22,354 (-45.5%), from €49,105 to €26,750
of which Furniture and vehicles: -€23,300
- Trade debts -€233,403
down €233,403 (-88.1%), from €264,959 to €31,556
- Reserves -€106,910
down €106,910 (-55.1%), from €194,051 to €87,142
- Gross operating margin -€139,285
down €139,285, from €64,782 to -€74,503
- Taxes -€10,618
down €10,618 (-84.9%), from €12,506 to €1,888
- Financial charges +€4,839
up €4,839 (+1068.5%), from €453 to €5,292
- Financial income +€3,526
up €3,526 (+81.5%), from €4,325 to €7,852
- Other operating charges +€2,613
up €2,613 (+67.9%), from €3,849 to €6,462
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €538,425 | €194,741 | -€343,684 | -63.8% |
| Fixed assets | 21/28 | €49,105 | €26,750 | -€22,354 | -45.5% |
| Tangible fixed assets | 22/27 | €49,105 | €26,750 | -€22,354 | -45.5% |
| Furniture and vehicles | 24 | €46,700 | €23,400 | -€23,300 | -49.9% |
| Other tangible fixed assets | 26 | €2,405 | €3,351 | +€946 | +39.3% |
| Current assets | 29/58 | €489,320 | €167,990 | -€321,330 | -65.7% |
| Amounts receivable within one year | 40/41 | €369,401 | €166,241 | -€203,160 | -55.0% |
| Trade receivables | 40 | €255,903 | €31,490 | -€224,413 | -87.7% |
| Other amounts receivable | 41 | €113,498 | €134,751 | +€21,252 | +18.7% |
| Cash at bank and in hand | 54/58 | €119,919 | €1,502 | -€118,417 | -98.7% |
| Deferred charges and accrued income | 490/1 | - | €247 | +€247 | |
| Total equity and liabilities | 10/49 | €538,425 | €194,741 | -€343,684 | -63.8% |
| Equity | 10/15 | €200,251 | €93,342 | -€106,910 | -53.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €194,051 | €87,142 | -€106,910 | -55.1% |
| Distributable reserves | 133 | €194,051 | €87,142 | -€106,910 | -55.1% |
| Amounts payable | 17/49 | €338,174 | €101,399 | -€236,774 | -70.0% |
| Amounts payable within one year | 42/48 | €328,674 | €93,399 | -€235,274 | -71.6% |
| Trade debts | 44 | €264,959 | €31,556 | -€233,403 | -88.1% |
| Suppliers | 440/4 | €264,959 | €31,556 | -€233,403 | -88.1% |
| Taxes, remuneration and social security | 45 | €63,715 | €61,844 | -€1,871 | -2.9% |
| Taxes | 450/3 | €63,715 | €61,844 | -€1,871 | -2.9% |
| Accrued charges and deferred income | 492/3 | €9,500 | €8,000 | -€1,500 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,923 | €26,560 | +€1,637 | +6.6% |
| Other operating charges | 640/8 | €3,849 | €6,462 | +€2,613 | +67.9% |
| Non-recurring operating charges | 66A | - | €58 | +€58 | |
| Gross operating margin | 9900 | €64,782 | -€74,503 | -€139,285 | |
| Operating profit (loss) | 9901 | €36,010 | -€107,582 | -€143,592 | |
| Financial income | 75/76B | €4,325 | €7,852 | +€3,526 | +81.5% |
| Recurring financial income | 75 | €4,325 | €7,852 | +€3,526 | +81.5% |
| Financial charges | 65/66B | €453 | €5,292 | +€4,839 | +1068.5% |
| Recurring financial charges | 65 | €453 | €5,292 | +€4,839 | +1068.5% |
| Profit (loss) for the period before taxes | 9903 | €39,883 | -€105,022 | -€144,905 | |
| Income taxes | 67/77 | €12,506 | €1,888 | -€10,618 | -84.9% |
| Profit (loss) for the period | 9904 | €27,377 | -€106,910 | -€134,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,377 | -€106,910 | -€134,287 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.