IGUANE: 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.
IGUANE
Largest movements
- Current investments -€12,032
down €12,032 (-79.0%), from €15,237 to €3,204
- Tangible fixed assets -€1,033
down €1,033 (-85.3%), from €1,211 to €178
of which Furniture and vehicles: -€562
- Cash -€859
down €859 (-39.2%), from €2,191 to €1,332
mainly Net result for the year (-€16,966) and Receivables within one year (-€159)
- Profit (loss) carried forward -€16,966
down €16,966 (-1,004%), from -€1,690 to -€18,656
- Other debts +€2,625
up €2,625 (+63.0%), from €4,167 to €6,792
- Trade debts +€589
up €589 (+84.4%), from €698 to €1,287
- Gross operating margin -€8,586
down €8,586 (-79.0%), from -€10,869 to -€19,454
- Depreciation -€2,378
down €2,378 (-69.7%), from €3,410 to €1,033
- Financial charges -€1,590
down €1,590 (-90.0%), from -€1,767 to -€3,358
- Financial income -€548
down €548 (-45.5%), from €1,206 to €657
- Other operating charges +€357
up €357 (+260%), from €137 to €494
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 | €35,531 | €21,766 | -€13,765 | -38.7% |
| Fixed assets | 21/28 | €1,436 | €403 | -€1,033 | -71.9% |
| Tangible fixed assets | 22/27 | €1,211 | €178 | -€1,033 | -85.3% |
| Plant, machinery and equipment | 23 | €471 | €0 | -€471 | -100% |
| Furniture and vehicles | 24 | €741 | €178 | -€562 | -75.9% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €34,095 | €21,363 | -€12,733 | -37.3% |
| Amounts receivable within one year | 40/41 | €16,667 | €16,826 | +€159 | +1.0% |
| Trade receivables | 40 | €16,285 | €16,570 | +€284 | +1.7% |
| Other amounts receivable | 41 | €382 | €257 | -€126 | -32.9% |
| Current investments | 50/53 | €15,237 | €3,204 | -€12,032 | -79.0% |
| Cash at bank and in hand | 54/58 | €2,191 | €1,332 | -€859 | -39.2% |
| Total equity and liabilities | 10/49 | €35,531 | €21,766 | -€13,765 | -38.7% |
| Equity | 10/15 | €26,124 | €9,158 | -€16,966 | -64.9% |
| Contributions | 10/11 | €25,285 | €25,285 | = | 0.0% |
| Reserves | 13 | €2,529 | €2,529 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,529 | €2,529 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,529 | €2,529 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,690 | -€18,656 | -€16,966 | -1,004% |
| Amounts payable | 17/49 | €9,408 | €12,608 | +€3,201 | +34.0% |
| Amounts payable within one year | 42/48 | €9,408 | €12,608 | +€3,201 | +34.0% |
| Trade debts | 44 | €698 | €1,287 | +€589 | +84.4% |
| Suppliers | 440/4 | €698 | €1,287 | +€589 | +84.4% |
| Taxes, remuneration and social security | 45 | €4,543 | €4,529 | -€14 | -0.3% |
| Taxes | 450/3 | €4,543 | €4,529 | -€14 | -0.3% |
| Other amounts payable | 47/48 | €4,167 | €6,792 | +€2,625 | +63.0% |
| Non-recurring operating income | 76A | €264 | - | -€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,410 | €1,033 | -€2,378 | -69.7% |
| Other operating charges | 640/8 | €137 | €494 | +€357 | +260% |
| Gross operating margin | 9900 | -€10,869 | -€19,454 | -€8,586 | -79.0% |
| Operating profit (loss) | 9901 | -€14,416 | -€20,981 | -€6,565 | -45.5% |
| Financial income | 75/76B | €1,206 | €657 | -€548 | -45.5% |
| Recurring financial income | 75 | €1,206 | €657 | -€548 | -45.5% |
| Financial charges | 65/66B | -€1,767 | -€3,358 | -€1,590 | -90.0% |
| Recurring financial charges | 65 | -€1,767 | -€3,358 | -€1,590 | -90.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,443 | -€16,966 | -€5,523 | -48.3% |
| Profit (loss) for the period | 9904 | -€11,443 | -€16,966 | -€5,523 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,443 | -€16,966 | -€5,523 | -48.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.