I-LINE: 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-LINE
Largest movements
- Receivables within one year -€6,790
down €6,790 (-15.9%), from €42,610 to €35,820
of which Trade receivables: -€8,532
- Tangible fixed assets +€5,525
up €5,525 (+196.7%), from €2,809 to €8,334
of which Furniture and vehicles: +€5,293
- Cash -€3,171
down €3,171 (-79.7%), from €3,977 to €806
mainly Trade debts (-€9,704) and Investment in fixed assets (net) (-€7,227)
- Deferred charges and accrued income -€1,197
down €1,197 (-48.0%), from €2,491 to €1,294
- Trade debts -€9,704
down €9,704 (-82.4%), from €11,771 to €2,067
- Profit (loss) carried forward +€4,384
up €4,384 (+33.7%), from -€12,997 to -€8,613
- Write-downs -€1,827
no longer reported in 2025 (was €1,827)
- Gross operating margin +€1,270
up €1,270 (+25.5%), from €4,975 to €6,245
- Other operating charges -€974
down €974 (-58.7%), from €1,658 to €684
- Depreciation +€714
up €714 (+72.3%), from €987 to €1,702
- Financial charges -€621
down €621 (-64.8%), from €958 to €337
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 | €51,887 | €46,255 | -€5,632 | -10.9% |
| Fixed assets | 21/28 | €2,809 | €8,334 | +€5,525 | +196.7% |
| Tangible fixed assets | 22/27 | €2,809 | €8,334 | +€5,525 | +196.7% |
| Plant, machinery and equipment | 23 | €2,809 | €3,041 | +€232 | +8.3% |
| Furniture and vehicles | 24 | - | €5,293 | +€5,293 | |
| Current assets | 29/58 | €49,078 | €37,920 | -€11,157 | -22.7% |
| Amounts receivable within one year | 40/41 | €42,610 | €35,820 | -€6,790 | -15.9% |
| Trade receivables | 40 | €18,363 | €9,830 | -€8,532 | -46.5% |
| Other amounts receivable | 41 | €24,247 | €25,990 | +€1,742 | +7.2% |
| Cash at bank and in hand | 54/58 | €3,977 | €806 | -€3,171 | -79.7% |
| Deferred charges and accrued income | 490/1 | €2,491 | €1,294 | -€1,197 | -48.0% |
| Total equity and liabilities | 10/49 | €51,887 | €46,255 | -€5,632 | -10.9% |
| Equity | 10/15 | €37,791 | €42,175 | +€4,384 | +11.6% |
| Contributions | 10/11 | €41,000 | €41,000 | = | 0.0% |
| Reserves | 13 | €9,788 | €9,788 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,100 | €4,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,100 | €4,100 | = | 0.0% |
| Distributable reserves | 133 | €5,688 | €5,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,997 | -€8,613 | +€4,384 | +33.7% |
| Amounts payable | 17/49 | €14,096 | €4,080 | -€10,016 | -71.1% |
| Amounts payable within one year | 42/48 | €14,096 | €4,080 | -€10,016 | -71.1% |
| Trade debts | 44 | €11,771 | €2,067 | -€9,704 | -82.4% |
| Suppliers | 440/4 | €11,771 | €2,067 | -€9,704 | -82.4% |
| Taxes, remuneration and social security | 45 | €2,325 | €2,013 | -€313 | -13.5% |
| Taxes | 450/3 | €2,325 | €2,013 | -€313 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €987 | €1,702 | +€714 | +72.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,827 | - | -€1,827 | |
| Other operating charges | 640/8 | €1,658 | €684 | -€974 | -58.7% |
| Gross operating margin | 9900 | €4,975 | €6,245 | +€1,270 | +25.5% |
| Operating profit (loss) | 9901 | €503 | €3,859 | +€3,356 | +667.9% |
| Financial income | 75/76B | €1,867 | €1,313 | -€554 | -29.7% |
| Recurring financial income | 75 | €1,867 | €1,313 | -€554 | -29.7% |
| Financial charges | 65/66B | €958 | €337 | -€621 | -64.8% |
| Recurring financial charges | 65 | €958 | €337 | -€621 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €1,412 | €4,835 | +€3,423 | +242.5% |
| Income taxes | 67/77 | €356 | €450 | +€94 | +26.3% |
| Profit (loss) for the period | 9904 | €1,055 | €4,384 | +€3,329 | +315.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,055 | €4,384 | +€3,329 | +315.5% |
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 8 October 2026 via checked.be.