IEAS: 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.
IEAS
Largest movements
- Receivables within one year -€488
down €488 (-24.6%), from €1,982 to €1,495
- Cash -€40
down €40 (-49.6%), from €80 to €40
mainly Net result for the year (-€1,346) and Other debts (-€1)
- Profit (loss) carried forward -€1,346
down €1,346 (-33.6%), from -€4,006 to -€5,352
- Trade debts +€820
up €820 (+443.7%), from €185 to €1,005
- Gross operating margin -€829
down €829 (-1299.2%), from -€64 to -€893
- Other operating charges -€400
down €400 (-50.0%), from €800 to €400
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 | €2,063 | €1,535 | -€528 | -25.6% |
| Current assets | 29/58 | €2,063 | €1,535 | -€528 | -25.6% |
| Amounts receivable within one year | 40/41 | €1,982 | €1,495 | -€488 | -24.6% |
| Other amounts receivable | 41 | €1,982 | €1,495 | -€488 | -24.6% |
| Cash at bank and in hand | 54/58 | €80 | €40 | -€40 | -49.6% |
| Total equity and liabilities | 10/49 | €2,063 | €1,535 | -€528 | -25.6% |
| Equity | 10/15 | €994 | -€352 | -€1,346 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,006 | -€5,352 | -€1,346 | -33.6% |
| Amounts payable | 17/49 | €1,068 | €1,887 | +€819 | +76.7% |
| Amounts payable within one year | 42/48 | €1,068 | €1,887 | +€819 | +76.7% |
| Trade debts | 44 | €185 | €1,005 | +€820 | +443.7% |
| Suppliers | 440/4 | €185 | €1,005 | +€820 | +443.7% |
| Other amounts payable | 47/48 | €884 | €883 | -€1 | -0.1% |
| Other operating charges | 640/8 | €800 | €400 | -€400 | -50.0% |
| Gross operating margin | 9900 | -€64 | -€893 | -€829 | -1299.2% |
| Operating profit (loss) | 9901 | -€864 | -€1,292 | -€428 | -49.6% |
| Financial charges | 65/66B | €56 | €54 | -€2 | -3.6% |
| Recurring financial charges | 65 | €56 | €54 | -€2 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€920 | -€1,346 | -€426 | -46.4% |
| Profit (loss) for the period | 9904 | -€920 | -€1,346 | -€426 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€920 | -€1,346 | -€426 | -46.4% |
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 2 October 2026 via checked.be.