EIRON: 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.
EIRON
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Receivables within one year +€20,029
up €20,029 (+626.6%), from €3,196 to €23,225
of which Trade receivables: +€21,570
- Cash -€8,678
down €8,678 (-8.4%), from €103,512 to €94,835
mainly Contributions, distributions and other (-€138,825) and Current investments (-€100,000)
- Other debts +€114,772
up €114,772 (+554.6%), from €20,696 to €135,468
- Profit (loss) carried forward -€34,660
down €34,660 (-100.0%), from €34,660 to €0
- Tax, wage and social debts +€32,686
up €32,686 (+13405.4%), from €244 to €32,930
of which Taxes: +€32,686
- Gross operating margin +€163,450
up €163,450, from -€39,989 to €123,461
- Taxes +€17,886
up €17,886 (+4815.6%), from €371 to €18,257
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 | €109,115 | €221,865 | +€112,750 | +103.3% |
| Current assets | 29/58 | €109,115 | €221,865 | +€112,750 | +103.3% |
| Amounts receivable within one year | 40/41 | €3,196 | €23,225 | +€20,029 | +626.6% |
| Trade receivables | 40 | €1,655 | €23,225 | +€21,570 | +1303.6% |
| Other amounts receivable | 41 | €1,542 | €0 | -€1,542 | -100.0% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €103,512 | €94,835 | -€8,678 | -8.4% |
| Deferred charges and accrued income | 490/1 | €2,406 | €3,805 | +€1,399 | +58.1% |
| Total equity and liabilities | 10/49 | €109,115 | €221,865 | +€112,750 | +103.3% |
| Equity | 10/15 | €86,894 | €52,234 | -€34,660 | -39.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €49,234 | €49,234 | = | 0.0% |
| Distributable reserves | 133 | €49,234 | €49,234 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,660 | €0 | -€34,660 | -100.0% |
| Amounts payable | 17/49 | €22,221 | €169,631 | +€147,409 | +663.4% |
| Amounts payable within one year | 42/48 | €22,221 | €169,626 | +€147,405 | +663.4% |
| Trade debts | 44 | €1,281 | €1,228 | -€53 | -4.2% |
| Suppliers | 440/4 | €1,281 | €1,228 | -€53 | -4.2% |
| Taxes, remuneration and social security | 45 | €244 | €32,930 | +€32,686 | +13405.4% |
| Taxes | 450/3 | €244 | €32,930 | +€32,686 | +13405.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,696 | €135,468 | +€114,772 | +554.6% |
| Accrued charges and deferred income | 492/3 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €965 | €1,076 | +€111 | +11.5% |
| Gross operating margin | 9900 | -€39,989 | €123,461 | +€163,450 | |
| Operating profit (loss) | 9901 | -€40,954 | €122,385 | +€163,339 | |
| Financial income | 75/76B | €592 | €68 | -€524 | -88.6% |
| Recurring financial income | 75 | €592 | €68 | -€524 | -88.6% |
| Financial charges | 65/66B | €174 | €30 | -€144 | -82.5% |
| Recurring financial charges | 65 | €174 | €30 | -€144 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,536 | €122,422 | +€162,958 | |
| Income taxes | 67/77 | €371 | €18,257 | +€17,886 | +4815.6% |
| Profit (loss) for the period | 9904 | -€40,907 | €104,165 | +€145,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,907 | €104,165 | +€145,072 |
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 9 October 2026 via checked.be.