IasoD: 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.
IasoD
Largest movements
- Cash +€104,774
up €104,774 (+102.5%), from €102,249 to €207,023
mainly Net result for the year (+€135,680) and Depreciation (+€6,000)
- Deferred charges and accrued income +€14,473
up €14,473 (+29.4%), from €49,144 to €63,617
- Tangible fixed assets -€6,000
down €6,000 (-58.8%), from €10,201 to €4,201
- Profit (loss) carried forward +€135,680
new in 2025: €135,680
- Other debts -€11,081
down €11,081 (-59.4%), from €18,645 to €7,564
- Tax, wage and social debts -€10,722
down €10,722 (-31.2%), from €34,314 to €23,591
- Gross operating margin +€52,747
up €52,747 (+40.2%), from €131,221 to €183,968
- Taxes +€4,653
up €4,653 (+12.8%), from €36,314 to €40,966
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 | €161,594 | €274,840 | +€113,247 | +70.1% |
| Fixed assets | 21/28 | €10,201 | €4,201 | -€6,000 | -58.8% |
| Tangible fixed assets | 22/27 | €10,201 | €4,201 | -€6,000 | -58.8% |
| Furniture and vehicles | 24 | €10,201 | €4,201 | -€6,000 | -58.8% |
| Current assets | 29/58 | €151,393 | €270,639 | +€119,247 | +78.8% |
| Cash at bank and in hand | 54/58 | €102,249 | €207,023 | +€104,774 | +102.5% |
| Deferred charges and accrued income | 490/1 | €49,144 | €63,617 | +€14,473 | +29.4% |
| Total equity and liabilities | 10/49 | €161,594 | €274,840 | +€113,247 | +70.1% |
| Equity | 10/15 | €107,108 | €242,788 | +€135,680 | +126.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €104,108 | €104,108 | = | 0.0% |
| Distributable reserves | 133 | €104,108 | €104,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €135,680 | +€135,680 | |
| Amounts payable | 17/49 | €54,486 | €32,052 | -€22,433 | -41.2% |
| Amounts payable within one year | 42/48 | €52,975 | €31,155 | -€21,820 | -41.2% |
| Trade debts | 44 | €16 | €0 | -€16 | -100.0% |
| Suppliers | 440/4 | €16 | €0 | -€16 | -100.0% |
| Taxes, remuneration and social security | 45 | €34,314 | €23,591 | -€10,722 | -31.2% |
| Taxes | 450/3 | €34,314 | €23,591 | -€10,722 | -31.2% |
| Other amounts payable | 47/48 | €18,645 | €7,564 | -€11,081 | -59.4% |
| Accrued charges and deferred income | 492/3 | €1,511 | €897 | -€614 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,000 | = | 0.0% |
| Other operating charges | 640/8 | €398 | €353 | -€45 | -11.3% |
| Gross operating margin | 9900 | €131,221 | €183,968 | +€52,747 | +40.2% |
| Operating profit (loss) | 9901 | €124,823 | €177,615 | +€52,792 | +42.3% |
| Financial charges | 65/66B | €1,588 | €969 | -€619 | -39.0% |
| Recurring financial charges | 65 | €1,588 | €969 | -€619 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €123,235 | €176,646 | +€53,411 | +43.3% |
| Income taxes | 67/77 | €36,314 | €40,966 | +€4,653 | +12.8% |
| Profit (loss) for the period | 9904 | €86,921 | €135,680 | +€48,759 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,921 | €135,680 | +€48,759 | +56.1% |
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 12 October 2026 via checked.be.