I2A PROD: 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.
I2A PROD
Largest movements
- Cash -€57,827
down €57,827 (-49.7%), from €116,382 to €58,555
mainly Net result for the year (-€40,890) and Investment in fixed assets (net) (-€11,148)
- Tangible fixed assets +€7,097
up €7,097 (+155.6%), from €4,562 to €11,658
of which Furniture and vehicles: +€7,464
- Profit (loss) carried forward -€40,890
new in 2025: -€40,890
- Tax, wage and social debts -€8,890
no longer reported in 2025 (was €8,890)
- Trade debts -€2,167
no longer reported in 2025 (was €2,167)
- Gross operating margin -€58,304
down €58,304, from €23,461 to -€34,843
- Taxes -€5,316
down €5,316 (-98.9%), from €5,376 to €60
- Depreciation +€3,491
up €3,491 (+623.2%), from €560 to €4,052
- Other operating charges -€1,250
down €1,250 (-53.6%), from €2,333 to €1,083
- Financial charges -€1,143
down €1,143 (-57.3%), from €1,996 to €853
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 | €142,772 | €90,835 | -€51,936 | -36.4% |
| Fixed assets | 21/28 | €4,562 | €11,658 | +€7,097 | +155.6% |
| Tangible fixed assets | 22/27 | €4,562 | €11,658 | +€7,097 | +155.6% |
| Furniture and vehicles | 24 | €3,091 | €10,556 | +€7,464 | +241.5% |
| Other tangible fixed assets | 26 | €1,470 | €1,103 | -€368 | -25.0% |
| Current assets | 29/58 | €138,210 | €79,177 | -€59,033 | -42.7% |
| Amounts receivable within one year | 40/41 | €20,544 | €20,215 | -€329 | -1.6% |
| Other amounts receivable | 41 | €20,544 | €20,215 | -€329 | -1.6% |
| Cash at bank and in hand | 54/58 | €116,382 | €58,555 | -€57,827 | -49.7% |
| Deferred charges and accrued income | 490/1 | €1,284 | €407 | -€877 | -68.3% |
| Total equity and liabilities | 10/49 | €142,772 | €90,835 | -€51,936 | -36.4% |
| Equity | 10/15 | €128,678 | €87,788 | -€40,890 | -31.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €123,678 | €123,678 | = | 0.0% |
| Distributable reserves | 133 | €123,678 | €123,678 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€40,890 | -€40,890 | |
| Amounts payable | 17/49 | €14,093 | €3,048 | -€11,046 | -78.4% |
| Amounts payable within one year | 42/48 | €13,534 | €2,958 | -€10,576 | -78.1% |
| Financial debts | 43 | €10 | - | -€10 | |
| Credit institutions | 430/8 | €10 | - | -€10 | |
| Trade debts | 44 | €2,167 | - | -€2,167 | |
| Suppliers | 440/4 | €2,167 | - | -€2,167 | |
| Taxes, remuneration and social security | 45 | €8,890 | - | -€8,890 | |
| Taxes | 450/3 | €8,890 | - | -€8,890 | |
| Other amounts payable | 47/48 | €2,467 | €2,958 | +€491 | +19.9% |
| Accrued charges and deferred income | 492/3 | €560 | €89 | -€470 | -84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €4,052 | +€3,491 | +623.2% |
| Other operating charges | 640/8 | €2,333 | €1,083 | -€1,250 | -53.6% |
| Gross operating margin | 9900 | €23,461 | -€34,843 | -€58,304 | |
| Operating profit (loss) | 9901 | €20,567 | -€39,978 | -€60,545 | |
| Financial charges | 65/66B | €1,996 | €853 | -€1,143 | -57.3% |
| Recurring financial charges | 65 | €1,996 | €853 | -€1,143 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €18,571 | -€40,831 | -€59,402 | |
| Income taxes | 67/77 | €5,376 | €60 | -€5,316 | -98.9% |
| Profit (loss) for the period | 9904 | €13,195 | -€40,890 | -€54,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,195 | -€40,890 | -€54,086 |
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 3 October 2026 via checked.be.