i-Enterprise: 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-Enterprise
Largest movements
- Cash +€80,855
up €80,855 (+168.2%), from €48,060 to €128,914
mainly Receivables within one year (+€57,390) and Net result for the year (+€53,792)
- Receivables within one year -€57,390
down €57,390 (-62.1%), from €92,401 to €35,010
- Tangible fixed assets -€9,309
down €9,309 (-24.2%), from €38,489 to €29,180
- Trade debts -€55,175
down €55,175 (-97.9%), from €56,346 to €1,172
- Profit (loss) carried forward +€53,792
up €53,792 (+62.7%), from €85,747 to €139,540
- Tax, wage and social debts +€14,384
up €14,384 (+40.9%), from €35,162 to €49,546
of which Taxes: +€19,690
- Gross operating margin -€8,884
down €8,884 (-10.0%), from €88,660 to €79,776
- Depreciation +€7,640
up €7,640 (+373.5%), from €2,045 to €9,685
- Taxes -€3,627
down €3,627 (-20.6%), from €17,638 to €14,010
- Other operating charges +€2,072
new in 2025: €2,072
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 | €180,470 | €193,857 | +€13,387 | +7.4% |
| Formation expenses | 20 | €1,128 | €752 | -€376 | -33.3% |
| Fixed assets | 21/28 | €38,489 | €29,180 | -€9,309 | -24.2% |
| Tangible fixed assets | 22/27 | €38,489 | €29,180 | -€9,309 | -24.2% |
| Furniture and vehicles | 24 | €38,489 | €29,180 | -€9,309 | -24.2% |
| Current assets | 29/58 | €140,853 | €163,925 | +€23,072 | +16.4% |
| Amounts receivable within one year | 40/41 | €92,401 | €35,010 | -€57,390 | -62.1% |
| Trade receivables | 40 | €92,401 | €35,010 | -€57,390 | -62.1% |
| Cash at bank and in hand | 54/58 | €48,060 | €128,914 | +€80,855 | +168.2% |
| Deferred charges and accrued income | 490/1 | €393 | - | -€393 | |
| Total equity and liabilities | 10/49 | €180,470 | €193,857 | +€13,387 | +7.4% |
| Equity | 10/15 | €88,747 | €142,540 | +€53,792 | +60.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,747 | €139,540 | +€53,792 | +62.7% |
| Amounts payable | 17/49 | €91,723 | €51,317 | -€40,406 | -44.1% |
| Amounts payable within one year | 42/48 | €91,723 | €51,317 | -€40,406 | -44.1% |
| Trade debts | 44 | €56,346 | €1,172 | -€55,175 | -97.9% |
| Suppliers | 440/4 | €56,346 | €1,172 | -€55,175 | -97.9% |
| Taxes, remuneration and social security | 45 | €35,162 | €49,546 | +€14,384 | +40.9% |
| Taxes | 450/3 | €29,855 | €49,546 | +€19,690 | +66.0% |
| Remuneration and social security | 454/9 | €5,306 | - | -€5,306 | |
| Other amounts payable | 47/48 | €215 | €600 | +€385 | +179.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,045 | €9,685 | +€7,640 | +373.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€112 | - | +€112 | |
| Other operating charges | 640/8 | - | €2,072 | +€2,072 | |
| Gross operating margin | 9900 | €88,660 | €79,776 | -€8,884 | -10.0% |
| Operating profit (loss) | 9901 | €86,726 | €68,019 | -€18,707 | -21.6% |
| Financial income | 75/76B | €1 | €0 | -€0 | -28.8% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -28.8% |
| Financial charges | 65/66B | €73 | €217 | +€143 | +195.6% |
| Recurring financial charges | 65 | €73 | €217 | +€143 | +195.6% |
| Profit (loss) for the period before taxes | 9903 | €86,653 | €67,803 | -€18,851 | -21.8% |
| Income taxes | 67/77 | €17,638 | €14,010 | -€3,627 | -20.6% |
| Profit (loss) for the period | 9904 | €69,016 | €53,792 | -€15,223 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,016 | €53,792 | -€15,223 | -22.1% |
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 2 October 2026 via checked.be.