IATEC: what changed
Two fiscal 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.
IATEC
Largest movements
- Receivables after one year +€29,602
new in 2025: €29,602
- Receivables within one year +€2,005
up €2,005 (+1378.5%), from €145 to €2,150
- Debts after one year +€39,885
up €39,885 (+183.7%), from €21,715 to €61,599
- Profit (loss) carried forward -€10,462
down €10,462 (-21.0%), from -€49,725 to -€60,187
- Trade debts +€2,127
new in 2025: €2,127
- Gross operating margin -€9,112
down €9,112 (-691.6%), from -€1,317 to -€10,429
- Purchases and services +€9,112
up €9,112 (+691.6%), from €1,317 to €10,429
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 | €339 | €31,921 | +€31,582 | +9312.8% |
| Fixed assets | 21/28 | €164 | €164 | = | 0.0% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €176 | €31,758 | +€31,582 | +17993.6% |
| Amounts receivable after more than one year | 29 | - | €29,602 | +€29,602 | |
| Trade receivables | 290 | - | €29,602 | +€29,602 | |
| Amounts receivable within one year | 40/41 | €145 | €2,150 | +€2,005 | +1378.5% |
| Other amounts receivable | 41 | €145 | €2,150 | +€2,005 | +1378.5% |
| Cash at bank and in hand | 54/58 | €30 | €6 | -€24 | -80.1% |
| Total equity and liabilities | 10/49 | €339 | €31,921 | +€31,582 | +9312.8% |
| Equity | 10/15 | -€21,376 | -€31,838 | -€10,462 | -48.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | - | -€24,789 | |
| Issued capital | 100 | €24,789 | - | -€24,789 | |
| Reserves | 13 | €3,560 | €3,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | - | -€2,479 | |
| Reserves not available under the articles | 1311 | - | €2,479 | +€2,479 | |
| Distributable reserves | 133 | €1,081 | €1,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,725 | -€60,187 | -€10,462 | -21.0% |
| Amounts payable | 17/49 | €21,715 | €63,759 | +€42,044 | +193.6% |
| Amounts payable after more than one year | 17 | €21,715 | €61,599 | +€39,885 | +183.7% |
| Other amounts payable | 178/9 | €21,715 | €61,599 | +€39,885 | +183.7% |
| Amounts payable within one year | 42/48 | - | €2,160 | +€2,160 | |
| Financial debts | 43 | - | €32 | +€32 | |
| Credit institutions | 430/8 | - | €32 | +€32 | |
| Trade debts | 44 | - | €2,127 | +€2,127 | |
| Suppliers | 440/4 | - | €2,127 | +€2,127 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,317 | €10,429 | +€9,112 | +691.6% |
| Gross operating margin | 9900 | -€1,317 | -€10,429 | -€9,112 | -691.6% |
| Operating profit (loss) | 9901 | -€1,317 | -€10,429 | -€9,112 | -691.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €6 | €32 | +€27 | +490.5% |
| Recurring financial charges | 65 | €6 | €32 | +€27 | +490.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,323 | -€10,462 | -€9,139 | -690.8% |
| Profit (loss) for the period | 9904 | -€1,323 | -€10,462 | -€9,139 | -690.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,323 | -€10,462 | -€9,139 | -690.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.