IANIS: 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.
IANIS
Largest movements
- Receivables within one year +€55,187
up €55,187 (+83.7%), from €65,914 to €121,102
of which Trade receivables: +€40,795
- Tangible fixed assets -€10,959
down €10,959 (-25.0%), from €43,835 to €32,876
- Current investments +€8,008
up €8,008 (+6.3%), from €128,000 to €136,008
- Profit (loss) carried forward +€24,810
up €24,810 (+23.6%), from €105,027 to €129,837
- Other debts +€24,146
up €24,146 (+12,877%), from €188 to €24,333
- Gross operating margin -€86,487
down €86,487 (-50.2%), from €172,420 to €85,933
- Taxes -€24,881
down €24,881 (-76.2%), from €32,661 to €7,780
- Financial charges +€12,759
up €12,759 (+45.4%), from €28,075 to €40,833
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 | €330,637 | €382,927 | +€52,290 | +15.8% |
| Fixed assets | 21/28 | €133,835 | €122,876 | -€10,959 | -8.2% |
| Tangible fixed assets | 22/27 | €43,835 | €32,876 | -€10,959 | -25.0% |
| Furniture and vehicles | 24 | €43,835 | €32,876 | -€10,959 | -25.0% |
| Financial fixed assets | 28 | €90,000 | €90,000 | = | 0.0% |
| Current assets | 29/58 | €196,802 | €260,051 | +€63,249 | +32.1% |
| Amounts receivable within one year | 40/41 | €65,914 | €121,102 | +€55,187 | +83.7% |
| Trade receivables | 40 | €56,928 | €97,723 | +€40,795 | +71.7% |
| Other amounts receivable | 41 | €8,986 | €23,379 | +€14,393 | +160% |
| Current investments | 50/53 | €128,000 | €136,008 | +€8,008 | +6.3% |
| Cash at bank and in hand | 54/58 | €1,484 | €1,475 | -€9 | -0.6% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,466 | +€63 | +4.5% |
| Total equity and liabilities | 10/49 | €330,637 | €382,927 | +€52,290 | +15.8% |
| Equity | 10/15 | €328,627 | €353,437 | +€24,810 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €205,000 | €205,000 | = | 0.0% |
| Distributable reserves | 133 | €205,000 | €205,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,027 | €129,837 | +€24,810 | +23.6% |
| Amounts payable | 17/49 | €2,010 | €29,490 | +€27,480 | +1,367% |
| Amounts payable within one year | 42/48 | €2,010 | €29,490 | +€27,480 | +1,367% |
| Financial debts | 43 | - | €2,248 | +€2,248 | |
| Credit institutions | 430/8 | - | €2,248 | +€2,248 | |
| Trade debts | 44 | €1,822 | €1,687 | -€135 | -7.4% |
| Suppliers | 440/4 | €1,822 | €1,687 | -€135 | -7.4% |
| Taxes, remuneration and social security | 45 | - | €1,222 | +€1,222 | |
| Taxes | 450/3 | - | €1,222 | +€1,222 | |
| Other amounts payable | 47/48 | €188 | €24,333 | +€24,146 | +12,877% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,959 | €10,959 | = | 0.0% |
| Other operating charges | 640/8 | €2,051 | €2,291 | +€240 | +11.7% |
| Gross operating margin | 9900 | €172,420 | €85,933 | -€86,487 | -50.2% |
| Operating profit (loss) | 9901 | €159,410 | €72,683 | -€86,727 | -54.4% |
| Financial income | 75/76B | €375 | €740 | +€365 | +97.4% |
| Recurring financial income | 75 | €375 | €740 | +€365 | +97.4% |
| Financial charges | 65/66B | €28,075 | €40,833 | +€12,759 | +45.4% |
| Recurring financial charges | 65 | €28,075 | €40,833 | +€12,759 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €131,710 | €32,590 | -€99,120 | -75.3% |
| Income taxes | 67/77 | €32,661 | €7,780 | -€24,881 | -76.2% |
| Profit (loss) for the period | 9904 | €99,049 | €24,810 | -€74,239 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,049 | €24,810 | -€74,239 | -75.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.