i-Auditors: 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.
i-Auditors
Largest movements
- Cash +€57,388
up €57,388 (+25.6%), from €224,335 to €281,723
mainly Other debts (+€194,681) and Tax, wage and social debts (+€35,765)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Deferred charges and accrued income -€10,727
down €10,727 (-32.8%), from €32,732 to €22,005
- Tangible fixed assets +€8,435
up €8,435 (+14.7%), from €57,564 to €65,999
of which Furniture and vehicles: +€10,614
- Receivables within one year -€7,915
down €7,915 (-7.3%), from €108,258 to €100,343
of which Trade receivables: -€4,524
- Other debts +€194,681
up €194,681 (+38290.5%), from €508 to €195,189
- Reserves -€168,462
no longer reported in 2025 (was €168,462)
- Trade debts -€48,282
down €48,282 (-60.6%), from €79,654 to €31,372
- Tax, wage and social debts +€35,765
up €35,765 (+253.0%), from €14,135 to €49,900
of which Taxes: +€21,015
- Accrued charges and deferred income +€6,092
up €6,092 (+3.7%), from €165,458 to €171,549
- Staff costs +€37,341
up €37,341 (+72.3%), from €51,626 to €88,967
- Gross operating margin +€23,273
up €23,273 (+18.5%), from €125,724 to €148,998
- Other operating charges -€13,422
down €13,422 (-79.4%), from €16,896 to €3,474
- Depreciation +€5,952
up €5,952 (+69.5%), from €8,566 to €14,518
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 | €448,217 | €470,399 | +€22,182 | +4.9% |
| Fixed assets | 21/28 | €57,893 | €66,328 | +€8,435 | +14.6% |
| Tangible fixed assets | 22/27 | €57,564 | €65,999 | +€8,435 | +14.7% |
| Furniture and vehicles | 24 | €10,335 | €20,949 | +€10,614 | +102.7% |
| Other tangible fixed assets | 26 | €47,229 | €45,050 | -€2,179 | -4.6% |
| Financial fixed assets | 28 | €329 | €329 | = | 0.0% |
| Current assets | 29/58 | €390,324 | €404,071 | +€13,747 | +3.5% |
| Amounts receivable within one year | 40/41 | €108,258 | €100,343 | -€7,915 | -7.3% |
| Trade receivables | 40 | €101,419 | €96,895 | -€4,524 | -4.5% |
| Other amounts receivable | 41 | €6,838 | €3,448 | -€3,391 | -49.6% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €224,335 | €281,723 | +€57,388 | +25.6% |
| Deferred charges and accrued income | 490/1 | €32,732 | €22,005 | -€10,727 | -32.8% |
| Total equity and liabilities | 10/49 | €448,217 | €470,399 | +€22,182 | +4.9% |
| Equity | 10/15 | €188,462 | €22,389 | -€166,073 | -88.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €168,462 | - | -€168,462 | |
| Distributable reserves | 133 | €168,462 | - | -€168,462 | |
| Profit (loss) carried forward | 14 | - | €2,389 | +€2,389 | |
| Amounts payable | 17/49 | €259,755 | €448,010 | +€188,255 | +72.5% |
| Amounts payable within one year | 42/48 | €94,297 | €276,460 | +€182,163 | +193.2% |
| Trade debts | 44 | €79,654 | €31,372 | -€48,282 | -60.6% |
| Suppliers | 440/4 | €79,654 | €31,372 | -€48,282 | -60.6% |
| Taxes, remuneration and social security | 45 | €14,135 | €49,900 | +€35,765 | +253.0% |
| Taxes | 450/3 | €12,912 | €33,927 | +€21,015 | +162.8% |
| Remuneration and social security | 454/9 | €1,223 | €15,973 | +€14,750 | +1206.0% |
| Other amounts payable | 47/48 | €508 | €195,189 | +€194,681 | +38290.5% |
| Accrued charges and deferred income | 492/3 | €165,458 | €171,549 | +€6,092 | +3.7% |
| Remuneration, social security and pensions | 62 | €51,626 | €88,967 | +€37,341 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,566 | €14,518 | +€5,952 | +69.5% |
| Other operating charges | 640/8 | €16,896 | €3,474 | -€13,422 | -79.4% |
| Gross operating margin | 9900 | €125,724 | €148,998 | +€23,273 | +18.5% |
| Operating profit (loss) | 9901 | €48,636 | €42,038 | -€6,598 | -13.6% |
| Financial income | 75/76B | €3,646 | €2,290 | -€1,357 | -37.2% |
| Recurring financial income | 75 | €3,646 | €2,290 | -€1,357 | -37.2% |
| Financial charges | 65/66B | €711 | €541 | -€170 | -24.0% |
| Recurring financial charges | 65 | €711 | €541 | -€170 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €51,571 | €43,787 | -€7,784 | -15.1% |
| Income taxes | 67/77 | €14,214 | €14,860 | +€647 | +4.6% |
| Profit (loss) for the period | 9904 | €37,357 | €28,927 | -€8,431 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,357 | €28,927 | -€8,431 | -22.6% |
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 7 October 2026 via checked.be.