IGUANA: 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.
What changed
IGUANA
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€14,580
2024 · €158,731-€173,312
Equity
€2.0m
2024 · €2.0m-€14,580
Cash
€0
2024 · €243,437-€243,437
Balance sheet total
€4.7m
2024 · €4.9m-€268,410
Largest movements
Assets
- Cash -€243,437
down €243,437 (-100.0%), from €243,437 to €0
mainly Trade debts (-€231,223) and Debts after one year (-€175,299)
- Tangible fixed assets -€58,627
down €58,627 (-22.7%), from €257,885 to €199,258
of which Plant, machinery and equipment: -€66,641
Equity and liabilities
- Trade debts -€231,223
down €231,223 (-16.9%), from €1.4m to €1.1m
- Debts after one year -€175,299
down €175,299 (-84.7%), from €206,875 to €31,576
- Short-term financial debts +€164,820
up €164,820 (+88.6%), from €186,020 to €350,840
- Current portion of long-term debt -€150,333
down €150,333 (-46.2%), from €325,632 to €175,299
- Tax, wage and social debts +€107,228
up €107,228 (+23.8%), from €451,184 to €558,411
of which Taxes: +€72,591
Income statement
- Turnover -€1.5m
down €1.5m (-20.5%), from €7.5m to €5.9m
- Goods and materials -€933,513
down €933,513 (-30.3%), from €3.1m to €2.1m
- Services and other goods -€241,388
down €241,388 (-13.0%), from €1.9m to €1.6m
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.
Result 2024
€158,731
Turnover
-€1.5m
Other operating income
+€23,712
Goods and materials
+€933,513
Services and other goods
+€241,388
Staff costs
+€14,045
Depreciation
-€19,864
Write-downs
+€48,757
Other operating charges
+€7,889
Financial income
+€28,407
Financial charges
+€14,499
Taxes
+€66,153
Result 2025
-€14,580
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.
From operations
-€60,781
Investment
-€21,845
Financing
-€160,811
Cash 2024
€243,437
From operations (derived)
-€60,781
Net result for the year
-€14,580
Depreciation
+€80,472
Receivables within one year
+€11,888
Deferred charges and accrued income
-€45,542
Trade debts
-€231,223
Tax, wage and social debts
+€107,228
Accrued charges and deferred income
+€30,976
Investment (derived)
-€21,845
Investment in fixed assets (net)
-€21,845
Financing
-€160,811
Debts after one year
-€175,299
Current portion of long-term debt
-€150,333
Short-term financial debts
+€164,820
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,920,730 | €4,652,320 | -€268,410 | -5.5% |
| Fixed assets | 21/28 | €867,889 | €809,262 | -€58,627 | -6.8% |
| Tangible fixed assets | 22/27 | €257,885 | €199,258 | -€58,627 | -22.7% |
| Plant, machinery and equipment | 23 | €245,431 | €178,790 | -€66,641 | -27.2% |
| Furniture and vehicles | 24 | €12,454 | €20,468 | +€8,014 | +64.3% |
| Financial fixed assets | 28 | €610,004 | €610,004 | = | 0.0% |
| Affiliated companies | 280/1 | €610,004 | €610,004 | = | 0.0% |
| Participating interests | 280 | €610,004 | €610,004 | = | 0.0% |
| Current assets | 29/58 | €4,052,840 | €3,843,058 | -€209,783 | -5.2% |
| Amounts receivable after more than one year | 29 | €1,868,903 | €1,868,903 | = | 0.0% |
| Other amounts receivable | 291 | €1,868,903 | €1,868,903 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,666,263 | €1,654,376 | -€11,888 | -0.7% |
| Trade receivables | 40 | €1,602,953 | €1,577,254 | -€25,699 | -1.6% |
| Other amounts receivable | 41 | €63,310 | €77,121 | +€13,811 | +21.8% |
| Cash at bank and in hand | 54/58 | €243,437 | €0 | -€243,437 | -100.0% |
| Deferred charges and accrued income | 490/1 | €274,237 | €319,779 | +€45,542 | +16.6% |
| Total equity and liabilities | 10/49 | €4,920,730 | €4,652,320 | -€268,410 | -5.5% |
| Equity | 10/15 | €2,039,093 | €2,024,513 | -€14,580 | -0.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,819,093 | €1,804,513 | -€14,580 | -0.8% |
| Amounts payable | 17/49 | €2,881,637 | €2,627,807 | -€253,830 | -8.8% |
| Amounts payable after more than one year | 17 | €206,875 | €31,576 | -€175,299 | -84.7% |
| Financial debts | 170/4 | €206,875 | €31,576 | -€175,299 | -84.7% |
| Credit institutions | 173 | €28,980 | €5,934 | -€23,047 | -79.5% |
| Other loans | 174 | €177,895 | €25,643 | -€152,252 | -85.6% |
| Amounts payable within one year | 42/48 | €2,331,563 | €2,222,055 | -€109,507 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €325,632 | €175,299 | -€150,333 | -46.2% |
| Financial debts | 43 | €186,020 | €350,840 | +€164,820 | +88.6% |
| Credit institutions | 430/8 | €186,020 | €350,840 | +€164,820 | +88.6% |
| Trade debts | 44 | €1,368,728 | €1,137,505 | -€231,223 | -16.9% |
| Suppliers | 440/4 | €1,368,728 | €1,137,505 | -€231,223 | -16.9% |
| Taxes, remuneration and social security | 45 | €451,184 | €558,411 | +€107,228 | +23.8% |
| Taxes | 450/3 | €194,278 | €266,869 | +€72,591 | +37.4% |
| Remuneration and social security | 454/9 | €256,906 | €291,542 | +€34,636 | +13.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €343,199 | €374,175 | +€30,976 | +9.0% |
| Operating income | 70/76A | €7,496,965 | €5,988,865 | -€1.5m | -20.1% |
| Turnover | 70 | €7,474,254 | €5,942,442 | -€1.5m | -20.5% |
| Other operating income | 74 | €22,711 | €46,423 | +€23,712 | +104.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €7,237,672 | €6,011,944 | -€1.2m | -16.9% |
| Goods for resale, raw materials and consumables | 60 | €3,082,174 | €2,148,661 | -€933,513 | -30.3% |
| Purchases | 600/8 | €3,082,174 | €2,148,661 | -€933,513 | -30.3% |
| Services and other goods | 61 | €1,862,138 | €1,620,750 | -€241,388 | -13.0% |
| Remuneration, social security and pensions | 62 | €2,218,842 | €2,204,796 | -€14,045 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,608 | €80,472 | +€19,864 | +32.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€48,757 | -€48,757 | |
| Other operating charges | 640/8 | €13,911 | €6,022 | -€7,889 | -56.7% |
| Operating profit (loss) | 9901 | €259,292 | -€23,079 | -€282,371 | |
| Financial income | 75/76B | €53,609 | €82,016 | +€28,407 | +53.0% |
| Recurring financial income | 75 | €53,609 | €82,016 | +€28,407 | +53.0% |
| Income from current assets | 751 | €53,549 | €52,467 | -€1,082 | -2.0% |
| Other financial income | 752/9 | €60 | €29,549 | +€29,489 | +49017.7% |
| Financial charges | 65/66B | €63,302 | €48,803 | -€14,499 | -22.9% |
| Recurring financial charges | 65 | €63,302 | €48,803 | -€14,499 | -22.9% |
| Debt charges | 650 | €35,602 | €27,916 | -€7,686 | -21.6% |
| Other financial charges | 652/9 | €27,699 | €20,886 | -€6,813 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €249,600 | €10,135 | -€239,465 | -95.9% |
| Income taxes | 67/77 | €90,868 | €24,715 | -€66,153 | -72.8% |
| Taxes | 670/3 | €90,868 | €24,715 | -€66,153 | -72.8% |
| Profit (loss) for the period | 9904 | €158,731 | -€14,580 | -€173,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €158,731 | -€14,580 | -€173,312 |
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 9 October 2026 via checked.be.