IANA: 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.
IANA
Largest movements
- Receivables within one year +€34,773
up €34,773 (+422.9%), from €8,222 to €42,995
- Financial fixed assets +€15,900
new in 2025: €15,900
- Tangible fixed assets +€3,857
up €3,857 (+23.8%), from €16,228 to €20,085
- Cash +€1,651
up €1,651 (+112.6%), from €1,466 to €3,117
mainly Other debts (+€29,181) and Net result for the year (+€14,565)
- Other debts +€29,181
up €29,181 (+76.0%), from €38,411 to €67,592
- Profit (loss) carried forward +€14,565
up €14,565 (+47.0%), from -€30,983 to -€16,418
- Trade debts +€6,354
up €6,354 (+20.7%), from €30,713 to €37,066
- Tax, wage and social debts +€6,081
up €6,081 (+432.4%), from €1,406 to €7,487
- Purchases and services +€112,077
new in 2025: €112,077
- Gross operating margin +€41,671
up €41,671, from -€11,582 to €30,089
- Depreciation +€4,554
up €4,554 (+50.1%), from €9,088 to €13,643
- Other operating charges +€1,039
up €1,039 (+202.7%), from €513 to €1,551
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 | €59,546 | €115,728 | +€56,181 | +94.3% |
| Fixed assets | 21/28 | €16,228 | €35,985 | +€19,757 | +121.8% |
| Tangible fixed assets | 22/27 | €16,228 | €20,085 | +€3,857 | +23.8% |
| Furniture and vehicles | 24 | €16,228 | €20,085 | +€3,857 | +23.8% |
| Financial fixed assets | 28 | - | €15,900 | +€15,900 | |
| Current assets | 29/58 | €43,319 | €79,743 | +€36,424 | +84.1% |
| Stocks and contracts in progress | 3 | €33,631 | €33,631 | = | 0.0% |
| Stocks | 30/36 | €33,631 | €33,631 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,222 | €42,995 | +€34,773 | +422.9% |
| Trade receivables | 40 | €8,222 | €42,995 | +€34,773 | +422.9% |
| Cash at bank and in hand | 54/58 | €1,466 | €3,117 | +€1,651 | +112.6% |
| Total equity and liabilities | 10/49 | €59,546 | €115,728 | +€56,181 | +94.3% |
| Equity | 10/15 | -€10,983 | €3,582 | +€14,565 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,983 | -€16,418 | +€14,565 | +47.0% |
| Amounts payable | 17/49 | €70,530 | €112,146 | +€41,616 | +59.0% |
| Amounts payable within one year | 42/48 | €70,530 | €112,146 | +€41,616 | +59.0% |
| Trade debts | 44 | €30,713 | €37,066 | +€6,354 | +20.7% |
| Suppliers | 440/4 | €30,713 | €37,066 | +€6,354 | +20.7% |
| Taxes, remuneration and social security | 45 | €1,406 | €7,487 | +€6,081 | +432.4% |
| Taxes | 450/3 | €1,406 | €7,487 | +€6,081 | +432.4% |
| Other amounts payable | 47/48 | €38,411 | €67,592 | +€29,181 | +76.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €112,077 | +€112,077 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,088 | €13,643 | +€4,554 | +50.1% |
| Other operating charges | 640/8 | €513 | €1,551 | +€1,039 | +202.7% |
| Gross operating margin | 9900 | -€11,582 | €30,089 | +€41,671 | |
| Operating profit (loss) | 9901 | -€21,183 | €14,895 | +€36,078 | |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €67 | €330 | +€263 | +393.2% |
| Recurring financial charges | 65 | €67 | €330 | +€263 | +393.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,218 | €14,565 | +€35,783 | |
| Profit (loss) for the period | 9904 | -€21,218 | €14,565 | +€35,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,218 | €14,565 | +€35,783 |
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 4 October 2026 via checked.be.