ETAGES ION: what changed
ETAGES ION
Largest movements
- Receivables within one year +€6,126
up €6,126 (+92.6%), from €6,615 to €12,741
of which Trade receivables: +€6,073
- Cash -€2,694
down €2,694 (-18.9%), from €14,279 to €11,585
mainly Receivables within one year (-€6,126) and Investment in fixed assets (net) (-€3,207)
- Tangible fixed assets -€1,755
down €1,755 (-11.6%), from €15,151 to €13,395
of which Other tangible fixed assets: -€2,500
- Deferred charges and accrued income -€394
no longer reported in 2026 (was €394)
- Profit (loss) carried forward +€1,795
up €1,795 (+23.6%), from -€7,608 to -€5,813
- Turnover +€76,314
new in 2026: €76,314
- Purchases and services +€14,722
up €14,722 (+27.5%), from €53,542 to €68,264
- Depreciation +€1,458
up €1,458 (+41.6%), from €3,505 to €4,963
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,439 | €37,721 | +€1,282 | +3.5% |
| Fixed assets | 21/28 | €15,151 | €13,395 | -€1,755 | -11.6% |
| Tangible fixed assets | 22/27 | €15,151 | €13,395 | -€1,755 | -11.6% |
| Furniture and vehicles | 24 | €7,651 | €8,395 | +€745 | +9.7% |
| Other tangible fixed assets | 26 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Current assets | 29/58 | €21,288 | €24,326 | +€3,038 | +14.3% |
| Amounts receivable within one year | 40/41 | €6,615 | €12,741 | +€6,126 | +92.6% |
| Trade receivables | 40 | €6,615 | €12,689 | +€6,073 | +91.8% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €14,279 | €11,585 | -€2,694 | -18.9% |
| Deferred charges and accrued income | 490/1 | €394 | - | -€394 | |
| Total equity and liabilities | 10/49 | €36,439 | €37,721 | +€1,282 | +3.5% |
| Equity | 10/15 | €10,992 | €12,787 | +€1,795 | +16.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,608 | -€5,813 | +€1,795 | +23.6% |
| Amounts payable | 17/49 | €25,447 | €24,934 | -€513 | -2.0% |
| Amounts payable within one year | 42/48 | €25,447 | €24,934 | -€513 | -2.0% |
| Trade debts | 44 | €1,380 | €1,244 | -€136 | -9.8% |
| Suppliers | 440/4 | €1,380 | €1,244 | -€136 | -9.8% |
| Taxes, remuneration and social security | 45 | €1,296 | €1,068 | -€228 | -17.6% |
| Taxes | 450/3 | €1,296 | €1,068 | -€228 | -17.6% |
| Other amounts payable | 47/48 | €22,771 | €22,622 | -€149 | -0.7% |
| Turnover | 70 | - | €76,314 | +€76,314 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,542 | €68,264 | +€14,722 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,505 | €4,963 | +€1,458 | +41.6% |
| Other operating charges | 640/8 | €394 | €497 | +€103 | +26.1% |
| Gross operating margin | 9900 | €8,152 | €8,050 | -€102 | -1.3% |
| Operating profit (loss) | 9901 | €4,253 | €2,590 | -€1,663 | -39.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,600% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,600% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +4.3% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €4,213 | €2,548 | -€1,664 | -39.5% |
| Income taxes | 67/77 | €846 | €754 | -€93 | -10.9% |
| Profit (loss) for the period | 9904 | €3,366 | €1,795 | -€1,572 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,366 | €1,795 | -€1,572 | -46.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.