IACC: 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.
IACC
Largest movements
- Receivables within one year +€71,245
up €71,245 (+565.7%), from €12,593 to €83,838
of which Trade receivables: +€58,169
- Tangible fixed assets -€42,754
down €42,754 (-83.9%), from €50,957 to €8,203
- Profit (loss) carried forward +€41,796
up €41,796 (+260.0%), from €16,075 to €57,871
- Trade debts -€7,803
down €7,803 (-23.6%), from €33,057 to €25,253
- Tax, wage and social debts -€6,069
down €6,069 (-55.2%), from €10,988 to €4,918
of which Remuneration and social security: -€5,484
- Gross operating margin -€10,311
down €10,311 (-26.8%), from €38,463 to €28,152
- Taxes +€4,189
up €4,189 (+76.1%), from €5,504 to €9,693
- Depreciation -€2,285
down €2,285 (-14.4%), from €15,874 to €13,589
- Other operating charges +€1,092
up €1,092 (+127.4%), from €858 to €1,950
- Financial charges +€1,031
up €1,031 (+526.9%), from €196 to €1,226
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,119 | €93,042 | +€27,923 | +42.9% |
| Fixed assets | 21/28 | €50,957 | €8,203 | -€42,754 | -83.9% |
| Tangible fixed assets | 22/27 | €50,957 | €8,203 | -€42,754 | -83.9% |
| Furniture and vehicles | 24 | €50,957 | €8,203 | -€42,754 | -83.9% |
| Current assets | 29/58 | €14,162 | €84,839 | +€70,677 | +499.1% |
| Amounts receivable within one year | 40/41 | €12,593 | €83,838 | +€71,245 | +565.7% |
| Trade receivables | 40 | €12,214 | €70,382 | +€58,169 | +476.3% |
| Other amounts receivable | 41 | €379 | €13,455 | +€13,076 | +3448.0% |
| Cash at bank and in hand | 54/58 | €653 | €48 | -€605 | -92.7% |
| Deferred charges and accrued income | 490/1 | €916 | €954 | +€38 | +4.1% |
| Total equity and liabilities | 10/49 | €65,119 | €93,042 | +€27,923 | +42.9% |
| Equity | 10/15 | €21,075 | €62,871 | +€41,796 | +198.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €16,075 | €57,871 | +€41,796 | +260.0% |
| Amounts payable | 17/49 | €44,044 | €30,172 | -€13,873 | -31.5% |
| Amounts payable within one year | 42/48 | €44,044 | €30,172 | -€13,873 | -31.5% |
| Trade debts | 44 | €33,057 | €25,253 | -€7,803 | -23.6% |
| Suppliers | 440/4 | €33,057 | €25,253 | -€7,803 | -23.6% |
| Taxes, remuneration and social security | 45 | €10,988 | €4,918 | -€6,069 | -55.2% |
| Taxes | 450/3 | €5,504 | €4,918 | -€585 | -10.6% |
| Remuneration and social security | 454/9 | €5,484 | - | -€5,484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,874 | €13,589 | -€2,285 | -14.4% |
| Other operating charges | 640/8 | €858 | €1,950 | +€1,092 | +127.4% |
| Gross operating margin | 9900 | €38,463 | €28,152 | -€10,311 | -26.8% |
| Operating profit (loss) | 9901 | €21,731 | €12,613 | -€9,119 | -42.0% |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €196 | €1,226 | +€1,031 | +526.9% |
| Recurring financial charges | 65 | €196 | €1,226 | +€1,031 | +526.9% |
| Profit (loss) for the period before taxes | 9903 | €21,579 | €11,387 | -€10,192 | -47.2% |
| Income taxes | 67/77 | €5,504 | €9,693 | +€4,189 | +76.1% |
| Profit (loss) for the period | 9904 | €16,075 | €1,694 | -€14,381 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,075 | €1,694 | -€14,381 | -89.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.