Ieper Building: 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.
Ieper Building
Largest movements
- Receivables within one year -€6,776
down €6,776 (-15.3%), from €44,355 to €37,579
of which Other amounts receivable: -€10,828
- Cash +€5,796
up €5,796 (+1,807%), from €321 to €6,117
mainly Receivables within one year (+€6,776) and Depreciation (+€3,300)
- Tangible fixed assets -€3,300
down €3,300 (-8.1%), from €40,895 to €37,595
of which Land and buildings: -€3,300
- Profit (loss) carried forward -€2,460
down €2,460 (-91.2%), from €2,697 to €237
- Trade debts -€1,790
down €1,790 (-81.7%), from €2,190 to €400
- Financial income -€661
down €661 (-24.0%), from €2,757 to €2,097
- Gross operating margin -€652
down €652 (-6.2%), from €10,445 to €9,793
- Other operating charges +€412
up €412 (+3.9%), from €10,459 to €10,871
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 | €86,710 | €82,442 | -€4,268 | -4.9% |
| Fixed assets | 21/28 | €40,895 | €37,595 | -€3,300 | -8.1% |
| Tangible fixed assets | 22/27 | €40,895 | €37,595 | -€3,300 | -8.1% |
| Land and buildings | 22 | €40,895 | €37,595 | -€3,300 | -8.1% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €45,815 | €44,847 | -€968 | -2.1% |
| Amounts receivable within one year | 40/41 | €44,355 | €37,579 | -€6,776 | -15.3% |
| Trade receivables | 40 | - | €4,052 | +€4,052 | |
| Other amounts receivable | 41 | €44,355 | €33,527 | -€10,828 | -24.4% |
| Current investments | 50/53 | €29 | €29 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €321 | €6,117 | +€5,796 | +1,807% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,123 | +€12 | +1.1% |
| Total equity and liabilities | 10/49 | €86,710 | €82,442 | -€4,268 | -4.9% |
| Equity | 10/15 | €84,502 | €82,042 | -€2,460 | -2.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,697 | €237 | -€2,460 | -91.2% |
| Amounts payable | 17/49 | €2,208 | €400 | -€1,809 | -81.9% |
| Amounts payable within one year | 42/48 | €2,208 | €400 | -€1,809 | -81.9% |
| Financial debts | 43 | €19 | €0 | -€19 | -100% |
| Credit institutions | 430/8 | €19 | €0 | -€19 | -100% |
| Trade debts | 44 | €2,190 | €400 | -€1,790 | -81.7% |
| Suppliers | 440/4 | €2,190 | €400 | -€1,790 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,300 | €3,300 | = | 0.0% |
| Other operating charges | 640/8 | €10,459 | €10,871 | +€412 | +3.9% |
| Gross operating margin | 9900 | €10,445 | €9,793 | -€652 | -6.2% |
| Operating profit (loss) | 9901 | -€3,314 | -€4,378 | -€1,064 | -32.1% |
| Financial income | 75/76B | €2,757 | €2,097 | -€661 | -24.0% |
| Recurring financial income | 75 | €2,757 | €2,097 | -€661 | -24.0% |
| Financial charges | 65/66B | €169 | €178 | +€9 | +5.5% |
| Recurring financial charges | 65 | €169 | €178 | +€9 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€726 | -€2,460 | -€1,733 | -239% |
| Profit (loss) for the period | 9904 | -€726 | -€2,460 | -€1,733 | -239% |
| Profit (loss) for the period to be appropriated | 9905 | -€726 | -€2,460 | -€1,733 | -239% |
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 20 October 2026 via checked.be.