I&E AFFAIRES: 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&E AFFAIRES
Largest movements
- Cash +€19,091
up €19,091 (+54.4%), from €35,111 to €54,203
mainly Receivables within one year (+€12,633) and Net result for the year (+€4,893)
- Receivables within one year -€12,633
down €12,633 (-22.0%), from €57,372 to €44,739
of which Trade receivables: -€12,770
- Profit (loss) carried forward +€4,893
up €4,893 (+5.8%), from €83,818 to €88,711
- Trade debts +€1,538
up €1,538 (+205%), from €748 to €2,286
- Gross operating margin -€1,187
down €1,187 (-17.1%), from €6,930 to €5,744
- Financial income +€192
up €192 (+83.8%), from €229 to €420
- Other operating charges -€186
down €186 (-13.1%), from €1,420 to €1,234
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
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 | €92,813 | €99,244 | +€6,431 | +6.9% |
| Current assets | 29/58 | €92,813 | €99,244 | +€6,431 | +6.9% |
| Amounts receivable within one year | 40/41 | €57,372 | €44,739 | -€12,633 | -22.0% |
| Trade receivables | 40 | €46,770 | €34,000 | -€12,770 | -27.3% |
| Other amounts receivable | 41 | €10,601 | €10,739 | +€138 | +1.3% |
| Cash at bank and in hand | 54/58 | €35,111 | €54,203 | +€19,091 | +54.4% |
| Deferred charges and accrued income | 490/1 | €330 | €303 | -€27 | -8.3% |
| Total equity and liabilities | 10/49 | €92,813 | €99,244 | +€6,431 | +6.9% |
| Equity | 10/15 | €92,065 | €96,958 | +€4,893 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,047 | €2,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €187 | €187 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,818 | €88,711 | +€4,893 | +5.8% |
| Amounts payable | 17/49 | €748 | €2,286 | +€1,538 | +205% |
| Amounts payable within one year | 42/48 | €748 | €2,286 | +€1,538 | +205% |
| Trade debts | 44 | €748 | €2,286 | +€1,538 | +205% |
| Suppliers | 440/4 | €748 | €2,286 | +€1,538 | +205% |
| Other operating charges | 640/8 | €1,420 | €1,234 | -€186 | -13.1% |
| Non-recurring operating charges | 66A | €1,210 | - | -€1,210 | |
| Gross operating margin | 9900 | €6,930 | €5,744 | -€1,187 | -17.1% |
| Operating profit (loss) | 9901 | €4,300 | €4,509 | +€209 | +4.9% |
| Financial income | 75/76B | €229 | €420 | +€192 | +83.8% |
| Recurring financial income | 75 | €229 | €420 | +€192 | +83.8% |
| Financial charges | 65/66B | €83 | €36 | -€47 | -56.5% |
| Recurring financial charges | 65 | €83 | €36 | -€47 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €4,446 | €4,893 | +€448 | +10.1% |
| Profit (loss) for the period | 9904 | €4,446 | €4,893 | +€448 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,446 | €4,893 | +€448 | +10.1% |
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 15 October 2026 via checked.be.