I.A.S.: what changed
Two financial 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.
I.A.S.
Largest movements
- Current investments +€5,159
up €5,159 (+35.8%), from €14,421 to €19,580
- Profit (loss) carried forward +€2,603
up €2,603 (+39.6%), from -€6,565 to -€3,962
- Tax, wage and social debts +€1,844
new in 2025: €1,844
- Accrued charges and deferred income +€712
new in 2025: €712
- Turnover -€30,830
no longer reported in 2025 (was €30,830)
- Purchases and services -€22,439
no longer reported in 2025 (was €22,439)
- Taxes +€1,844
new in 2025: €1,844
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,635 | €66,794 | +€5,159 | +8.4% |
| Fixed assets | 21/28 | €41,832 | €41,832 | = | 0.0% |
| Tangible fixed assets | 22/27 | €41,832 | €41,832 | = | 0.0% |
| Land and buildings | 22 | €41,832 | €41,832 | = | 0.0% |
| Current assets | 29/58 | €19,803 | €24,962 | +€5,159 | +26.1% |
| Amounts receivable within one year | 40/41 | €3,132 | €3,132 | = | 0.0% |
| Other amounts receivable | 41 | €3,132 | €3,132 | = | 0.0% |
| Current investments | 50/53 | €14,421 | €19,580 | +€5,159 | +35.8% |
| Deferred charges and accrued income | 490/1 | €2,250 | €2,250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €61,635 | €66,794 | +€5,159 | +8.4% |
| Equity | 10/15 | €61,635 | €64,238 | +€2,603 | +4.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,565 | -€3,962 | +€2,603 | +39.6% |
| Amounts payable | 17/49 | - | €2,556 | +€2,556 | |
| Amounts payable within one year | 42/48 | - | €1,844 | +€1,844 | |
| Taxes, remuneration and social security | 45 | - | €1,844 | +€1,844 | |
| Taxes | 450/3 | - | €1,844 | +€1,844 | |
| Accrued charges and deferred income | 492/3 | - | €712 | +€712 | |
| Turnover | 70 | €30,830 | - | -€30,830 | |
| Goods, raw materials, services and sundry goods | 60/61 | €22,439 | - | -€22,439 | |
| Other operating charges | 640/8 | €3,755 | €3,842 | +€87 | +2.3% |
| Gross operating margin | 9900 | €8,391 | €8,289 | -€102 | -1.2% |
| Operating profit (loss) | 9901 | €4,636 | €4,447 | -€189 | -4.1% |
| Financial charges | 65/66B | €125 | - | -€125 | |
| Recurring financial charges | 65 | €125 | - | -€125 | |
| Profit (loss) for the period before taxes | 9903 | €4,511 | €4,447 | -€64 | -1.4% |
| Income taxes | 67/77 | - | €1,844 | +€1,844 | |
| Profit (loss) for the period | 9904 | €4,511 | €2,603 | -€1,908 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,511 | €2,603 | -€1,908 | -42.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.