I-ON-U: 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-ON-U
Largest movements
- Tangible fixed assets -€8,817
down €8,817 (-29.5%), from €29,907 to €21,090
of which Furniture and vehicles: -€9,824
- Cash +€8,771
up €8,771 (+44.6%), from €19,658 to €28,429
mainly Depreciation (+€14,106) and Other debts (+€9,125)
- Deferred charges and accrued income -€5,629
down €5,629 (-100%), from €5,629 to €0
- Receivables within one year +€4,354
up €4,354 (+121%), from €3,598 to €7,952
of which Trade receivables: +€4,645
- Tax, wage and social debts -€11,304
down €11,304 (-90.4%), from €12,506 to €1,202
- Other debts +€9,125
up €9,125 (+138%), from €6,633 to €15,758
- Trade debts +€7,560
up €7,560 (+838%), from €902 to €8,462
- Profit (loss) carried forward -€7,210
down €7,210, from €4,546 to -€2,664
- Gross operating margin -€22,537
down €22,537 (-71.1%), from €31,718 to €9,181
- Taxes -€5,477
down €5,477 (-86.0%), from €6,367 to €890
- Depreciation -€2,804
down €2,804 (-16.6%), from €16,910 to €14,106
- Financial charges +€890
up €890 (+384%), from €232 to €1,122
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 | €58,791 | €57,471 | -€1,320 | -2.2% |
| Fixed assets | 21/28 | €29,907 | €21,090 | -€8,817 | -29.5% |
| Tangible fixed assets | 22/27 | €29,907 | €21,090 | -€8,817 | -29.5% |
| Plant, machinery and equipment | 23 | €1,822 | €2,829 | +€1,008 | +55.3% |
| Furniture and vehicles | 24 | €28,085 | €18,261 | -€9,824 | -35.0% |
| Current assets | 29/58 | €28,885 | €36,381 | +€7,496 | +26.0% |
| Amounts receivable within one year | 40/41 | €3,598 | €7,952 | +€4,354 | +121% |
| Trade receivables | 40 | €3,101 | €7,747 | +€4,645 | +150% |
| Other amounts receivable | 41 | €497 | €205 | -€292 | -58.7% |
| Cash at bank and in hand | 54/58 | €19,658 | €28,429 | +€8,771 | +44.6% |
| Deferred charges and accrued income | 490/1 | €5,629 | €0 | -€5,629 | -100% |
| Total equity and liabilities | 10/49 | €58,791 | €57,471 | -€1,320 | -2.2% |
| Equity | 10/15 | €38,591 | €31,381 | -€7,210 | -18.7% |
| Reserves | 13 | €34,045 | €34,045 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,281 | €6,281 | = | 0.0% |
| Distributable reserves | 133 | €27,764 | €27,764 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,546 | -€2,664 | -€7,210 | |
| Amounts payable | 17/49 | €20,200 | €26,090 | +€5,890 | +29.2% |
| Amounts payable within one year | 42/48 | €20,041 | €25,422 | +€5,381 | +26.9% |
| Trade debts | 44 | €902 | €8,462 | +€7,560 | +838% |
| Suppliers | 440/4 | €902 | €8,462 | +€7,560 | +838% |
| Taxes, remuneration and social security | 45 | €12,506 | €1,202 | -€11,304 | -90.4% |
| Taxes | 450/3 | €12,506 | €1,202 | -€11,304 | -90.4% |
| Other amounts payable | 47/48 | €6,633 | €15,758 | +€9,125 | +138% |
| Accrued charges and deferred income | 492/3 | €159 | €668 | +€509 | +320% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,910 | €14,106 | -€2,804 | -16.6% |
| Other operating charges | 640/8 | €461 | €415 | -€46 | -10.0% |
| Gross operating margin | 9900 | €31,718 | €9,181 | -€22,537 | -71.1% |
| Operating profit (loss) | 9901 | €14,347 | -€5,340 | -€19,687 | |
| Financial income | 75/76B | €110 | €141 | +€32 | +28.7% |
| Recurring financial income | 75 | €110 | €141 | +€32 | +28.7% |
| Financial charges | 65/66B | €232 | €1,122 | +€890 | +384% |
| Recurring financial charges | 65 | €232 | €1,122 | +€890 | +384% |
| Profit (loss) for the period before taxes | 9903 | €14,225 | -€6,321 | -€20,546 | |
| Income taxes | 67/77 | €6,367 | €890 | -€5,477 | -86.0% |
| Profit (loss) for the period | 9904 | €7,858 | -€7,210 | -€15,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,858 | -€7,210 | -€15,068 |
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 17 October 2026 via checked.be.