I.E.Y. Services: 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.Y. Services
Largest movements
- Cash +€39,255
up €39,255 (+223%), from €17,629 to €56,884
mainly Net result for the year (+€38,544) and Tax, wage and social debts (+€18,243)
- Receivables within one year +€12,850
up €12,850 (+92.1%), from €13,945 to €26,795
of which Trade receivables: +€9,434
- Tangible fixed assets +€5,600
up €5,600 (+216%), from €2,590 to €8,190
of which Other tangible fixed assets: +€5,246
- Deferred charges and accrued income -€2,322
down €2,322 (-27.2%), from €8,538 to €6,216
- Reserves +€37,711
up €37,711 (+128%), from €29,472 to €67,183
- Tax, wage and social debts +€18,243
up €18,243 (+191%), from €9,574 to €27,817
- Gross operating margin +€9,556
up €9,556 (+19.8%), from €48,357 to €57,913
- Taxes +€4,035
up €4,035 (+31.0%), from €13,013 to €17,048
- Other operating charges -€3,987
down €3,987 (-83.7%), from €4,765 to €778
- Depreciation +€886
up €886 (+457%), from €194 to €1,080
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 | €42,764 | €98,147 | +€55,383 | +130% |
| Fixed assets | 21/28 | €2,652 | €8,252 | +€5,600 | +211% |
| Tangible fixed assets | 22/27 | €2,590 | €8,190 | +€5,600 | +216% |
| Furniture and vehicles | 24 | €2,590 | €2,944 | +€354 | +13.7% |
| Other tangible fixed assets | 26 | - | €5,246 | +€5,246 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €40,112 | €89,895 | +€49,783 | +124% |
| Amounts receivable within one year | 40/41 | €13,945 | €26,795 | +€12,850 | +92.1% |
| Trade receivables | 40 | €10,890 | €20,324 | +€9,434 | +86.6% |
| Other amounts receivable | 41 | €3,055 | €6,471 | +€3,416 | +112% |
| Cash at bank and in hand | 54/58 | €17,629 | €56,884 | +€39,255 | +223% |
| Deferred charges and accrued income | 490/1 | €8,538 | €6,216 | -€2,322 | -27.2% |
| Total equity and liabilities | 10/49 | €42,764 | €98,147 | +€55,383 | +130% |
| Equity | 10/15 | €31,972 | €69,683 | +€37,711 | +118% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,472 | €67,183 | +€37,711 | +128% |
| Distributable reserves | 133 | €29,472 | €67,183 | +€37,711 | +128% |
| Amounts payable | 17/49 | €10,792 | €28,464 | +€17,672 | +164% |
| Amounts payable within one year | 42/48 | €10,792 | €28,464 | +€17,672 | +164% |
| Trade debts | 44 | €1,218 | €647 | -€571 | -46.9% |
| Suppliers | 440/4 | €1,218 | €647 | -€571 | -46.9% |
| Taxes, remuneration and social security | 45 | €9,574 | €27,817 | +€18,243 | +191% |
| Taxes | 450/3 | €9,574 | €27,817 | +€18,243 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €194 | €1,080 | +€886 | +457% |
| Other operating charges | 640/8 | €4,765 | €778 | -€3,987 | -83.7% |
| Non-recurring operating charges | 66A | - | €501 | +€501 | |
| Gross operating margin | 9900 | €48,357 | €57,913 | +€9,556 | +19.8% |
| Operating profit (loss) | 9901 | €43,398 | €55,554 | +€12,156 | +28.0% |
| Financial income | 75/76B | €49 | €175 | +€126 | +257% |
| Recurring financial income | 75 | €49 | €175 | +€126 | +257% |
| Financial charges | 65/66B | €129 | €137 | +€8 | +6.2% |
| Recurring financial charges | 65 | €129 | €137 | +€8 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €43,318 | €55,592 | +€12,274 | +28.3% |
| Income taxes | 67/77 | €13,013 | €17,048 | +€4,035 | +31.0% |
| Profit (loss) for the period | 9904 | €30,305 | €38,544 | +€8,239 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,305 | €38,544 | +€8,239 | +27.2% |
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 14 October 2026 via checked.be.