IATIS: 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.
IATIS
Largest movements
- Cash -€706
down €706 (-29.3%), from €2,408 to €1,702
mainly Net result for the year (-€2,459) and Trade debts (-€2,385)
- Receivables within one year -€401
down €401 (-6.3%), from €6,398 to €5,997
of which Other amounts receivable: -€344
- Tangible fixed assets -€321
down €321 (-41.0%), from €783 to €462
- Other debts +€3,369
up €3,369 (+107.0%), from €3,148 to €6,517
- Profit (loss) carried forward -€2,459
down €2,459 (-27.3%), from -€9,023 to -€11,482
- Trade debts -€2,385
down €2,385 (-71.4%), from €3,340 to €955
- Gross operating margin -€1,024
down €1,024 (-189.1%), from -€542 to -€1,566
- Taxes -€171
no longer reported in 2025 (was €171)
- Depreciation -€22
down €22 (-6.5%), from €343 to €321
- Financial charges +€20
up €20 (+38.5%), from €52 to €72
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 | €10,001 | €8,527 | -€1,474 | -14.7% |
| Fixed assets | 21/28 | €783 | €462 | -€321 | -41.0% |
| Tangible fixed assets | 22/27 | €783 | €462 | -€321 | -41.0% |
| Furniture and vehicles | 24 | €783 | €462 | -€321 | -41.0% |
| Current assets | 29/58 | €9,218 | €8,065 | -€1,154 | -12.5% |
| Amounts receivable within one year | 40/41 | €6,398 | €5,997 | -€401 | -6.3% |
| Trade receivables | 40 | €6,038 | €5,980 | -€57 | -0.9% |
| Other amounts receivable | 41 | €360 | €17 | -€344 | -95.4% |
| Cash at bank and in hand | 54/58 | €2,408 | €1,702 | -€706 | -29.3% |
| Deferred charges and accrued income | 490/1 | €413 | €366 | -€47 | -11.4% |
| Total equity and liabilities | 10/49 | €10,001 | €8,527 | -€1,474 | -14.7% |
| Equity | 10/15 | €3,514 | €1,055 | -€2,459 | -70.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €137 | €137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €137 | €137 | = | 0.0% |
| Reserves not available under the articles | 1311 | €137 | €137 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,023 | -€11,482 | -€2,459 | -27.3% |
| Amounts payable | 17/49 | €6,487 | €7,472 | +€985 | +15.2% |
| Amounts payable within one year | 42/48 | €6,487 | €7,472 | +€985 | +15.2% |
| Trade debts | 44 | €3,340 | €955 | -€2,385 | -71.4% |
| Suppliers | 440/4 | €3,340 | €955 | -€2,385 | -71.4% |
| Other amounts payable | 47/48 | €3,148 | €6,517 | +€3,369 | +107.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343 | €321 | -€22 | -6.5% |
| Other operating charges | 640/8 | €494 | €500 | +€6 | +1.1% |
| Gross operating margin | 9900 | -€542 | -€1,566 | -€1,024 | -189.1% |
| Operating profit (loss) | 9901 | -€1,379 | -€2,387 | -€1,008 | -73.1% |
| Financial charges | 65/66B | €52 | €72 | +€20 | +38.5% |
| Recurring financial charges | 65 | €52 | €72 | +€20 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,431 | -€2,459 | -€1,028 | -71.8% |
| Income taxes | 67/77 | €171 | - | -€171 | |
| Profit (loss) for the period | 9904 | -€1,602 | -€2,459 | -€857 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,602 | -€2,459 | -€857 | -53.5% |
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 6 October 2026 via checked.be.