IASI CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€16,361
up €16,361 (+80.1%), from €20,437 to €36,799
of which Other amounts receivable: +€9,428
- Profit (loss) carried forward +€8,130
up €8,130 (+184%), from €4,426 to €12,556
- Tax, wage and social debts +€5,375
up €5,375 (+89.7%), from €5,991 to €11,366
of which Remuneration and social security: +€3,560
- Trade debts +€4,065
up €4,065 (+46.0%), from €8,829 to €12,895
- Other debts -€1,300
no longer reported in 2025 (was €1,300)
- Turnover +€9,085
up €9,085 (+8.2%), from €110,747 to €119,832
- Gross operating margin +€4,556
up €4,556 (+87.3%), from €5,216 to €9,771
- Purchases and services +€4,529
up €4,529 (+4.3%), from €105,531 to €110,060
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 | €21,047 | €37,317 | +€16,270 | +77.3% |
| Current assets | 29/58 | €21,047 | €37,317 | +€16,270 | +77.3% |
| Amounts receivable within one year | 40/41 | €20,437 | €36,799 | +€16,361 | +80.1% |
| Trade receivables | 40 | €12,399 | €19,333 | +€6,934 | +55.9% |
| Other amounts receivable | 41 | €8,038 | €17,466 | +€9,428 | +117% |
| Cash at bank and in hand | 54/58 | €609 | €518 | -€91 | -15.0% |
| Total equity and liabilities | 10/49 | €21,047 | €37,317 | +€16,270 | +77.3% |
| Equity | 10/15 | €4,926 | €13,056 | +€8,130 | +165% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,426 | €12,556 | +€8,130 | +184% |
| Amounts payable | 17/49 | €16,121 | €24,261 | +€8,141 | +50.5% |
| Amounts payable within one year | 42/48 | €16,121 | €24,261 | +€8,141 | +50.5% |
| Trade debts | 44 | €8,829 | €12,895 | +€4,065 | +46.0% |
| Suppliers | 440/4 | €8,829 | €12,895 | +€4,065 | +46.0% |
| Taxes, remuneration and social security | 45 | €5,991 | €11,366 | +€5,375 | +89.7% |
| Taxes | 450/3 | €1,351 | €3,166 | +€1,815 | +134% |
| Remuneration and social security | 454/9 | €4,640 | €8,200 | +€3,560 | +76.7% |
| Other amounts payable | 47/48 | €1,300 | - | -€1,300 | |
| Turnover | 70 | €110,747 | €119,832 | +€9,085 | +8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €105,531 | €110,060 | +€4,529 | +4.3% |
| Gross operating margin | 9900 | €5,216 | €9,771 | +€4,556 | +87.3% |
| Operating profit (loss) | 9901 | €5,216 | €9,771 | +€4,556 | +87.3% |
| Financial income | 75/76B | €271 | €718 | +€447 | +165% |
| Recurring financial income | 75 | €271 | €718 | +€447 | +165% |
| Financial charges | 65/66B | €385 | €273 | -€112 | -29.0% |
| Recurring financial charges | 65 | €385 | €273 | -€112 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €5,102 | €10,217 | +€5,115 | +100% |
| Income taxes | 67/77 | €1,079 | €2,087 | +€1,008 | +93.4% |
| Profit (loss) for the period | 9904 | €4,023 | €8,130 | +€4,107 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €4,023 | €8,130 | +€4,107 | +102% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.