IASI CONCEPT: 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.
IASI CONCEPT
Largest movements
- Receivables within one year +€116,727
up €116,727 (+25.3%), from €461,308 to €578,035
of which Other amounts receivable: +€113,307
- Profit (loss) carried forward +€110,978
up €110,978 (+30.1%), from €368,649 to €479,628
- Tax, wage and social debts +€7,168
up €7,168 (+14.4%), from €49,682 to €56,850
- Gross operating margin +€10,422
up €10,422 (+7.9%), from €131,781 to €142,203
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 | €464,257 | €581,207 | +€116,950 | +25.2% |
| Current assets | 29/58 | €464,257 | €581,207 | +€116,950 | +25.2% |
| Amounts receivable within one year | 40/41 | €461,308 | €578,035 | +€116,727 | +25.3% |
| Trade receivables | 40 | €63,299 | €66,718 | +€3,420 | +5.4% |
| Other amounts receivable | 41 | €398,010 | €511,317 | +€113,307 | +28.5% |
| Cash at bank and in hand | 54/58 | €2,949 | €3,172 | +€223 | +7.6% |
| Total equity and liabilities | 10/49 | €464,257 | €581,207 | +€116,950 | +25.2% |
| Equity | 10/15 | €368,649 | €479,628 | +€110,978 | +30.1% |
| Profit (loss) carried forward | 14 | €368,649 | €479,628 | +€110,978 | +30.1% |
| Amounts payable | 17/49 | €95,608 | €101,579 | +€5,971 | +6.2% |
| Amounts payable within one year | 42/48 | €95,608 | €101,579 | +€5,971 | +6.2% |
| Trade debts | 44 | €45,926 | €44,729 | -€1,197 | -2.6% |
| Suppliers | 440/4 | €11,800 | €11,237 | -€563 | -4.8% |
| Bills of exchange payable | 441 | €34,126 | €33,492 | -€633 | -1.9% |
| Taxes, remuneration and social security | 45 | €49,682 | €56,850 | +€7,168 | +14.4% |
| Taxes | 450/3 | €49,682 | €56,850 | +€7,168 | +14.4% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €131,781 | €142,203 | +€10,422 | +7.9% |
| Operating profit (loss) | 9901 | €131,781 | €142,085 | +€10,304 | +7.8% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €1,270 | €741 | -€529 | -41.7% |
| Recurring financial charges | 65 | €1,270 | €741 | -€529 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €130,531 | €141,344 | +€10,812 | +8.3% |
| Income taxes | 67/77 | €29,698 | €30,365 | +€667 | +2.2% |
| Profit (loss) for the period | 9904 | €100,833 | €110,978 | +€10,145 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,833 | €110,978 | +€10,145 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.