IASO SRL: 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.
IASO SRL
Largest movements
- Tangible fixed assets -€11,156
down €11,156 (-21.9%), from €50,953 to €39,797
of which Leasing and similar rights: -€7,865
- Cash +€10,599
up €10,599 (+29.1%), from €36,456 to €47,055
mainly Other debts (+€30,000) and Depreciation (+€16,325)
- Receivables within one year +€7,570
up €7,570 (+77.3%), from €9,796 to €17,366
of which Trade receivables: +€6,234
- Deferred charges and accrued income -€2,335
down €2,335 (-72.8%), from €3,209 to €874
- Other debts +€30,000
new in 2025: €30,000
- Profit (loss) carried forward -€18,331
down €18,331 (-31.9%), from €57,485 to €39,154
- Debts after one year -€8,174
down €8,174 (-46.9%), from €17,426 to €9,252
- Gross operating margin +€8,747
up €8,747 (+34.5%), from €25,384 to €34,131
- Taxes +€1,517
up €1,517 (+81.5%), from €1,863 to €3,380
- Depreciation +€1,252
up €1,252 (+8.3%), from €15,073 to €16,325
- Other operating charges +€1,226
up €1,226 (+1,255%), from €98 to €1,324
- Financial charges -€343
down €343 (-19.3%), from €1,775 to €1,432
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 | €100,414 | €105,092 | +€4,678 | +4.7% |
| Fixed assets | 21/28 | €50,953 | €39,797 | -€11,156 | -21.9% |
| Tangible fixed assets | 22/27 | €50,953 | €39,797 | -€11,156 | -21.9% |
| Furniture and vehicles | 24 | €9,597 | €10,651 | +€1,054 | +11.0% |
| Leasing and similar rights | 25 | €24,715 | €16,851 | -€7,865 | -31.8% |
| Other tangible fixed assets | 26 | €16,640 | €12,296 | -€4,345 | -26.1% |
| Current assets | 29/58 | €49,461 | €65,295 | +€15,834 | +32.0% |
| Amounts receivable within one year | 40/41 | €9,796 | €17,366 | +€7,570 | +77.3% |
| Trade receivables | 40 | €9,620 | €15,854 | +€6,234 | +64.8% |
| Other amounts receivable | 41 | €177 | €1,513 | +€1,336 | +757% |
| Cash at bank and in hand | 54/58 | €36,456 | €47,055 | +€10,599 | +29.1% |
| Deferred charges and accrued income | 490/1 | €3,209 | €874 | -€2,335 | -72.8% |
| Total equity and liabilities | 10/49 | €100,414 | €105,092 | +€4,678 | +4.7% |
| Equity | 10/15 | €62,485 | €44,154 | -€18,331 | -29.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,485 | €39,154 | -€18,331 | -31.9% |
| Amounts payable | 17/49 | €37,929 | €60,938 | +€23,009 | +60.7% |
| Amounts payable after more than one year | 17 | €17,426 | €9,252 | -€8,174 | -46.9% |
| Financial debts | 170/4 | €17,426 | €9,252 | -€8,174 | -46.9% |
| Amounts payable within one year | 42/48 | €20,504 | €51,686 | +€31,183 | +152% |
| Current portion of amounts payable after more than one year | 42 | €7,837 | €8,174 | +€337 | +4.3% |
| Trade debts | 44 | €542 | €802 | +€260 | +47.9% |
| Suppliers | 440/4 | €542 | €802 | +€260 | +47.9% |
| Taxes, remuneration and social security | 45 | €12,124 | €12,711 | +€587 | +4.8% |
| Taxes | 450/3 | €8,824 | €9,411 | +€587 | +6.6% |
| Remuneration and social security | 454/9 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,073 | €16,325 | +€1,252 | +8.3% |
| Other operating charges | 640/8 | €98 | €1,324 | +€1,226 | +1,255% |
| Gross operating margin | 9900 | €25,384 | €34,131 | +€8,747 | +34.5% |
| Operating profit (loss) | 9901 | €10,213 | €16,482 | +€6,269 | +61.4% |
| Financial charges | 65/66B | €1,775 | €1,432 | -€343 | -19.3% |
| Recurring financial charges | 65 | €1,775 | €1,432 | -€343 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €8,438 | €15,049 | +€6,611 | +78.4% |
| Income taxes | 67/77 | €1,863 | €3,380 | +€1,517 | +81.5% |
| Profit (loss) for the period | 9904 | €6,575 | €11,669 | +€5,094 | +77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,575 | €11,669 | +€5,094 | +77.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.