OOMS - ITTNER: what changed
OOMS - ITTNER
Largest movements
- Cash +€157,343
up €157,343 (+11,422%), from €1,378 to €158,720
mainly Stocks and contracts (+€96,653) and Receivables within one year (+€83,292)
- Stocks and contracts -€96,653
down €96,653 (-65.0%), from €148,606 to €51,953
of which Contracts in progress: -€96,653
- Receivables within one year -€83,292
down €83,292 (-41.3%), from €201,619 to €118,327
of which Trade receivables: -€143,204
- Tangible fixed assets -€4,761
down €4,761 (-30.6%), from €15,533 to €10,772
of which Furniture and vehicles: -€2,952
- Trade debts -€18,164
down €18,164 (-21.5%), from €84,472 to €66,308
- Short-term financial debts -€16,787
no longer reported in 2024 (was €16,787)
- Tax, wage and social debts +€14,104
up €14,104 (+55.0%), from €25,650 to €39,754
of which Taxes: +€9,390
- Other debts -€5,552
down €5,552 (-15.7%), from €35,289 to €29,737
- Gross operating margin +€15,692
up €15,692 (+5.3%), from €297,605 to €313,297
- Taxes +€7,218
up €7,218 (+89.0%), from €8,106 to €15,323
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,383 | €344,448 | -€26,934 | -7.3% |
| Fixed assets | 21/28 | €15,533 | €10,772 | -€4,761 | -30.6% |
| Tangible fixed assets | 22/27 | €15,533 | €10,772 | -€4,761 | -30.6% |
| Plant, machinery and equipment | 23 | €6,337 | €4,528 | -€1,809 | -28.6% |
| Furniture and vehicles | 24 | €9,196 | €6,245 | -€2,952 | -32.1% |
| Current assets | 29/58 | €355,850 | €333,676 | -€22,174 | -6.2% |
| Stocks and contracts in progress | 3 | €148,606 | €51,953 | -€96,653 | -65.0% |
| Stocks | 30/36 | €27,790 | €27,790 | = | 0.0% |
| Contracts in progress | 37 | €120,816 | €24,163 | -€96,653 | -80.0% |
| Amounts receivable within one year | 40/41 | €201,619 | €118,327 | -€83,292 | -41.3% |
| Trade receivables | 40 | €174,747 | €31,543 | -€143,204 | -81.9% |
| Other amounts receivable | 41 | €26,872 | €86,783 | +€59,912 | +223% |
| Cash at bank and in hand | 54/58 | €1,378 | €158,720 | +€157,343 | +11,422% |
| Deferred charges and accrued income | 490/1 | €4,247 | €4,676 | +€429 | +10.1% |
| Total equity and liabilities | 10/49 | €371,383 | €344,448 | -€26,934 | -7.3% |
| Equity | 10/15 | €208,344 | €207,809 | -€535 | -0.3% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Revaluation surpluses | 12 | €51,996 | €51,996 | = | 0.0% |
| Reserves | 13 | €66,349 | €65,813 | -€535 | -0.8% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €57,349 | €56,813 | -€535 | -0.9% |
| Amounts payable | 17/49 | €163,038 | €136,639 | -€26,399 | -16.2% |
| Amounts payable within one year | 42/48 | €162,198 | €135,799 | -€26,399 | -16.3% |
| Financial debts | 43 | €16,787 | - | -€16,787 | |
| Other loans | 439 | €16,787 | - | -€16,787 | |
| Trade debts | 44 | €84,472 | €66,308 | -€18,164 | -21.5% |
| Suppliers | 440/4 | €84,472 | €66,308 | -€18,164 | -21.5% |
| Taxes, remuneration and social security | 45 | €25,650 | €39,754 | +€14,104 | +55.0% |
| Taxes | 450/3 | €8,106 | €17,496 | +€9,390 | +116% |
| Remuneration and social security | 454/9 | €17,545 | €22,259 | +€4,714 | +26.9% |
| Other amounts payable | 47/48 | €35,289 | €29,737 | -€5,552 | -15.7% |
| Accrued charges and deferred income | 492/3 | €840 | €840 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €263,964 | €264,501 | +€537 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,084 | €4,761 | -€324 | -6.4% |
| Other operating charges | 640/8 | €2,058 | €2,056 | -€2 | -0.1% |
| Gross operating margin | 9900 | €297,605 | €313,297 | +€15,692 | +5.3% |
| Operating profit (loss) | 9901 | €26,500 | €41,979 | +€15,480 | +58.4% |
| Financial income | 75/76B | €2,752 | €1 | -€2,752 | -100.0% |
| Recurring financial income | 75 | €2,752 | €1 | -€2,752 | -100.0% |
| Financial charges | 65/66B | €2,780 | €2,186 | -€595 | -21.4% |
| Recurring financial charges | 65 | €2,780 | €2,186 | -€595 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €26,471 | €39,795 | +€13,323 | +50.3% |
| Income taxes | 67/77 | €8,106 | €15,323 | +€7,218 | +89.0% |
| Profit (loss) for the period | 9904 | €18,366 | €24,471 | +€6,106 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,366 | €24,471 | +€6,106 | +33.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.