I.H.A.: 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.H.A.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Trade debts -€721
down €721 (-38.8%), from €1,860 to €1,139
- Profit (loss) carried forward +€561
up €561 (+3.2%), from -€17,696 to -€17,134
- Gross operating margin +€513
up €513 (+50.3%), from -€1,020 to -€507
- Financial income -€114
down €114 (-9.7%), from €1,182 to €1,068
- Other operating charges -€64
down €64 (-100%), from €64 to €0
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 | €20,093 | €19,933 | -€160 | -0.8% |
| Current assets | 29/58 | €20,093 | €19,933 | -€160 | -0.8% |
| Amounts receivable within one year | 40/41 | €20,093 | €19,933 | -€160 | -0.8% |
| Other amounts receivable | 41 | €20,093 | €19,933 | -€160 | -0.8% |
| Total equity and liabilities | 10/49 | €20,093 | €19,933 | -€160 | -0.8% |
| Equity | 10/15 | €16,719 | €17,280 | +€561 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,815 | €15,815 | = | 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% |
| Tax-exempt reserves | 132 | €13,955 | €13,955 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,696 | -€17,134 | +€561 | +3.2% |
| Amounts payable | 17/49 | €3,374 | €2,653 | -€721 | -21.4% |
| Amounts payable within one year | 42/48 | €3,374 | €2,653 | -€721 | -21.4% |
| Trade debts | 44 | €1,860 | €1,139 | -€721 | -38.8% |
| Suppliers | 440/4 | €1,860 | €1,139 | -€721 | -38.8% |
| Taxes, remuneration and social security | 45 | €1,514 | €1,514 | = | 0.0% |
| Taxes | 450/3 | €1,514 | €1,514 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €64 | €0 | -€64 | -100% |
| Gross operating margin | 9900 | -€1,020 | -€507 | +€513 | +50.3% |
| Operating profit (loss) | 9901 | -€1,084 | -€507 | +€577 | +53.3% |
| Financial income | 75/76B | €1,182 | €1,068 | -€114 | -9.7% |
| Recurring financial income | 75 | €1,182 | €1,068 | -€114 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €98 | €561 | +€463 | +472% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €98 | €561 | +€463 | +472% |
| Profit (loss) for the period to be appropriated | 9905 | €98 | €561 | +€463 | +472% |
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 23 October 2026 via checked.be.