IA COMPANY: what changed
IA COMPANY
Largest movements
- Cash +€205,829
up €205,829 (+197%), from €104,409 to €310,238
mainly Net result for the year (+€196,079) and Debts after one year (+€50,000)
- Tangible fixed assets +€47,017
up €47,017 (+431%), from €10,904 to €57,921
- Receivables within one year -€10,998
down €10,998 (-38.8%), from €28,370 to €17,372
of which Other amounts receivable: -€6,625
- Financial fixed assets +€9,080
new in 2025: €9,080
- Profit (loss) carried forward +€196,079
up €196,079 (+143%), from €137,281 to €333,360
- Debts after one year +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€5,509
new in 2025: €5,509
of which Remuneration and social security: +€3,237
- Other debts +€4,443
new in 2025: €4,443
- Trade debts -€4,257
no longer reported in 2025 (was €4,257)
- Gross operating margin +€197,363
up €197,363 (+283%), from €69,700 to €267,063
- Taxes +€57,338
up €57,338 (+715%), from €8,020 to €65,358
- Depreciation -€3,635
no longer reported in 2025 (was €3,635)
- Other operating charges +€3,566
up €3,566 (+483%), from €738 to €4,304
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,683 | €395,457 | +€251,774 | +175% |
| Fixed assets | 21/28 | €10,904 | €67,001 | +€56,097 | +514% |
| Tangible fixed assets | 22/27 | €10,904 | €57,921 | +€47,017 | +431% |
| Furniture and vehicles | 24 | €10,904 | €57,921 | +€47,017 | +431% |
| Financial fixed assets | 28 | - | €9,080 | +€9,080 | |
| Current assets | 29/58 | €132,779 | €328,457 | +€195,678 | +147% |
| Amounts receivable within one year | 40/41 | €28,370 | €17,372 | -€10,998 | -38.8% |
| Trade receivables | 40 | €13,402 | €9,029 | -€4,373 | -32.6% |
| Other amounts receivable | 41 | €14,969 | €8,344 | -€6,625 | -44.3% |
| Cash at bank and in hand | 54/58 | €104,409 | €310,238 | +€205,829 | +197% |
| Deferred charges and accrued income | 490/1 | - | €847 | +€847 | |
| Total equity and liabilities | 10/49 | €143,683 | €395,457 | +€251,774 | +175% |
| Equity | 10/15 | €139,281 | €335,360 | +€196,079 | +141% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,281 | €333,360 | +€196,079 | +143% |
| Amounts payable | 17/49 | €4,402 | €60,097 | +€55,695 | +1,265% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €4,402 | €10,097 | +€5,695 | +129% |
| Financial debts | 43 | €146 | €146 | = | 0.0% |
| Credit institutions | 430/8 | €146 | €146 | = | 0.0% |
| Trade debts | 44 | €4,257 | - | -€4,257 | |
| Suppliers | 440/4 | €4,257 | - | -€4,257 | |
| Taxes, remuneration and social security | 45 | - | €5,509 | +€5,509 | |
| Taxes | 450/3 | - | €2,272 | +€2,272 | |
| Remuneration and social security | 454/9 | - | €3,237 | +€3,237 | |
| Other amounts payable | 47/48 | - | €4,443 | +€4,443 | |
| Remuneration, social security and pensions | 62 | €76 | €1,180 | +€1,103 | +1,448% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,635 | - | -€3,635 | |
| Other operating charges | 640/8 | €738 | €4,304 | +€3,566 | +483% |
| Gross operating margin | 9900 | €69,700 | €267,063 | +€197,363 | +283% |
| Operating profit (loss) | 9901 | €65,252 | €261,579 | +€196,328 | +301% |
| Financial charges | 65/66B | €455 | €142 | -€313 | -68.8% |
| Recurring financial charges | 65 | €455 | €142 | -€313 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €64,797 | €261,438 | +€196,641 | +303% |
| Income taxes | 67/77 | €8,020 | €65,358 | +€57,338 | +715% |
| Profit (loss) for the period | 9904 | €56,777 | €196,079 | +€139,303 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €56,777 | €196,079 | +€139,303 | +245% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.